Except as otherwise provided in sections 57-701 to 57-714, the reports required under the provisions of sections 57-701 to 57-714 shall be made and the taxes paid by the person required to make payments pursuant to section 57-702.
Reports; payment of tax.
Neb. Rev. Stat. § 57-707 — under MINERALS, OIL, AND GAS.
Neb. Rev. Stat. § 57-707