Nebraska § 77-4311 Tax determination; notice; requirements; jeopardy determination; effect

Nebraska Statutes

§ 77-4311 — Tax determination; notice; requirements; jeopardy determination; effect

Nebraska § 77-4311

Ch. 77Revenue and Taxation

This text of Nebraska § 77-4311 (Tax determination; notice; requirements; jeopardy determination; 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. § 77-4311 (2026).

Text

Notice of a determination that the tax imposed by section  77-4303  is due and owing shall be personally served or mailed to the dealer within six years after the Tax Commissioner knows or has information available to make such determination. A determination that a dealer does not possess an official stamp, label, or other indicium showing that the tax imposed by section  77-4303  has been paid or has not paid the tax imposed by section  77-4303  shall be considered a jeopardy determination. In any proceedings in court brought to enforce payment of taxes and applicable penalties under sections  77-4301  to  77-4316 , a jeopardy determination, made with or without notice to the dealer, shall be for all purposes prima facie evidence of the dealer's failure to pay such taxes.

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

Notice of a determination that the tax imposed by section 77-4303 is due and owing shall be personally served or mailed to the dealer within six years after the Tax Commissioner knows or has information available to make such determination. A determination that a dealer does not possess an official stamp, label, or other indicium showing that the tax imposed by section 77-4303 has been paid or has not paid the tax imposed by section 77-4303 shall be considered a jeopardy determination. In any proceedings in court brought to enforce payment of taxes and applicable penalties under sections 77-4301 to 77-4316 , a jeopardy determination, made with or without notice to the dealer, shall be for all purposes prima facie evidence of the dealer's failure to pay such taxes.