The tax imposed by section 57-1202 shall be paid and the report required by section 57-1204 shall be made by the person engaged in the severing of the uranium, whether or not he or she is the owner of the land from which the uranium is severed.
Report; payment of tax; by whom.
Neb. Rev. Stat. § 57-1207 — under MINERALS, OIL, AND GAS.
Neb. Rev. Stat. § 57-1207