Nebraska Statutes

§ 77-4021 — Recovery of tax, interest, or penalty; effect

Nebraska § 77-4021
JurisdictionNebraska
Ch. 77Revenue and Taxation

This text of Nebraska § 77-4021 (Recovery of tax, interest, or penalty; effect) 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. § 77-4021 (2026).

Text

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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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
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Bluebook (online)
Nebraska § 77-4021, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/77-4021.