The Tax Commissioner may bring an action against any person engaged in the severing of uranium for the collection of taxes which are due and delinquent under sections 57-1201 to 57-1214.
Tax; delinquent; action.
Neb. Rev. Stat. § 57-1209 — under MINERALS, OIL, AND GAS.
Neb. Rev. Stat. § 57-1209