Nebraska § 48-659 Combined tax and interest; legal distribution of employer's assets; priorities

Nebraska Statutes

§ 48-659 — Combined tax and interest; legal distribution of employer's assets; priorities

Nebraska § 48-659

Ch. 48Labor

This text of Nebraska § 48-659 (Combined tax and interest; legal distribution of employer's assets; priorities) 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. § 48-659 (2026).

Text

In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this state, including dissolution, reorganization, administration of estates of decedents, receivership, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceeding, any claims for combined tax and interest thereon due or accrued under the Employment Security Law which have not been reduced to a lien in accordance with section  48-657  shall receive the priority of a tax.

Free access — add to your briefcase to read the full text and ask questions with AI

In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this state, including dissolution, reorganization, administration of estates of decedents, receivership, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceeding, any claims for combined tax and interest thereon due or accrued under the Employment Security Law which have not been reduced to a lien in accordance with section 48-657 shall receive the priority of a tax.

Legislative History

Source: Laws 1937, c. 108, § 14, p. 398; Laws 1939, c. 56, § 11, p. 251; C.S.Supp.,1941, § 48-713; R.S.1943, § 48-659; Laws 1953, c. 167, § 10, p. 536; Laws 1985, LB 339, § 40; Laws 1994, LB 1337, § 17.