Neb. Rev. Stat. §§ 57-709
Current with changes through the 2024 First Special Legislative Session
The Tax Commissioner may bring an action against any person engaged in the severing of the oil or natural gas, or when such resources are sold in the state, against the first purchaser of the oil or natural gas, for the collection of taxes which are due and delinquent under the provisions of sections 57-701 to 57-714.
Neb. Rev. Stat. §§ 57-709