The Tax Commissioner shall adopt and promulgate rules and regulations necessary for the implementation of sections 57-235 to 57-239. The Tax Commissioner shall also prescribe necessary forms for the implementation of sections 57-235 to 57-239.
Tax Commissioner; rules and regulations; prescribe forms.
Neb. Rev. Stat. § 57-239 — under MINERALS, OIL, AND GAS.
Neb. Rev. Stat. § 57-239