Nebraska § 77-4310 Tax Commissioner; assessment and collection of tax and penalties; duties

Nebraska Statutes

§ 77-4310 — Tax Commissioner; assessment and collection of tax and penalties; duties

Nebraska § 77-4310

Ch. 77Revenue and Taxation

This text of Nebraska § 77-4310 (Tax Commissioner; assessment and collection of tax and penalties; duties) 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. § 77-4310 (2026).

Text

The Tax Commissioner shall (1) based on personal knowledge or information available to the commissioner, assess the tax and applicable penalties upon any dealer subject to tax under section  77-4302  who has not paid the tax when due, (2) mail to the dealer at the dealer's last-known address as shown by the records of the Tax Commissioner or serve in person a written notice of the determination under section  77-4311 , (3) demand immediate payment of the tax, and (4) if payment is not immediately made, collect the tax and penalties by any method prescribed in the Uniform State Tax Lien Registration and Enforcement Act as limited by section  77-4312 .

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The Tax Commissioner shall (1) based on personal knowledge or information available to the commissioner, assess the tax and applicable penalties upon any dealer subject to tax under section 77-4302 who has not paid the tax when due, (2) mail to the dealer at the dealer's last-known address as shown by the records of the Tax Commissioner or serve in person a written notice of the determination under section 77-4311 , (3) demand immediate payment of the tax, and (4) if payment is not immediately made, collect the tax and penalties by any method prescribed in the Uniform State Tax Lien Registration and Enforcement Act as limited by section 77-4312 .