Nebraska Statutes
§ 77-4021 — Recovery of tax, interest, or penalty; effect
Nebraska·Ch. 77 Revenue and Taxation
The Tax Commissioner may recover the amount of any tax, interest, or penalty imposed under the Tobacco Products Tax Act in a civil action. The Uniform State Tax Lien Registration and Enforcement Act shall apply to such taxes, interest, or penalties. The collection of such tax, interest, or penalty shall not be a bar to any criminal prosecution pursuant to section 77-4024 .
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Nebraska § 77-4021 (Recovery of tax, interest, or penalty; effect) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Source: Laws 1987, LB 730, § 21.
Cross References: Uniform State Tax Lien Registration and Enforcement Act, see section 77-3901.
Nearby Sections
15
§ 77-1001
Act, how cited§ 77-1003
Definitions, where found§ 77-1004
Tax terms, meaning§ 77-1005
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Definitions, where found§ 77-1010
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