Nebraska § 21-312 Occupation taxes; lien; notice;
lien subject to prior liens

Nebraska Statutes

§ 21-312 — Occupation taxes; lien; notice; lien subject to prior liens

Nebraska § 21-312

Ch. 21Corporations and Other Companies

This text of Nebraska § 21-312 (Occupation taxes; lien; notice; lien subject to prior liens) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 21-312 (2026).

Text

The occupation
taxes required to be paid by sections  21-301  to  21-330  shall
be the first and best lien on all property of the corporation whether such
real or personal property is employed by the corporation in the prosecution
of its business or is in the hands of an assignee, trustee, or receiver for
the benefit of the creditors and stockholders thereof. The Secretary of State
may file notice of such lien in the office of the county clerk of the county
wherein the personal property sought to be charged with such lien is situated
and with the county clerk or register of deeds of the county wherein the real
estate sought to be charged with such lien is situated. The lien provided
for in this section shall be invalid as to any mortgagee or pledgee whose
lien is filed, as against any judg

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The occupation
taxes required to be paid by sections 21-301 to 21-330 shall
be the first and best lien on all property of the corporation whether such
real or personal property is employed by the corporation in the prosecution
of its business or is in the hands of an assignee, trustee, or receiver for
the benefit of the creditors and stockholders thereof. The Secretary of State
may file notice of such lien in the office of the county clerk of the county
wherein the personal property sought to be charged with such lien is situated
and with the county clerk or register of deeds of the county wherein the real
estate sought to be charged with such lien is situated. The lien provided
for in this section shall be invalid as to any mortgagee or pledgee whose
lien is filed, as against any judgment lien which attached, or as against
any purchaser whose rights accrued, prior to the filing of such notice.

Legislative History

Source: Laws 1913, c. 240, § 12, p. 750; R.S.1913, § 772; C.S.1922, § 690; C.S.1929, § 24-1712; Laws 1943, c. 54, § 1, p. 218; R.S.1943, § 21-312; Laws 1969, c. 124, § 5, p. 572; Laws 1988, LB 800, § 1; Laws 2014, LB749, § 245. Annotations: Under prior statute, occupation taxes were a lien although not filed in office of register of deeds or county clerk. Licking v. Hays Lumber Co., 146 Neb. 240, 19 N.W.2d 148 (1945).