Chapter 57 — MINERALS, OIL, AND GAS
229 sections in this chapter.
Neb. Rev. Stat. § 57-607 Acquisition of property; eminent domain; procedure; payment of severance tax.
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Except as otherwise provided in sections 57-603 to 57-606, all proceedings in connection with the condemnation and acquisition of such underground storage and such other rights or interests as may be necessary and proper to the full enjoyment of such right shall be in accordance …
Neb. Rev. Stat. § 57-608 Reduction of gas to possession; property of condemner; exception.
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All natural gas or liquefied petroleum gas which has previously been reduced to possession, and which is subsequently injected into an underground storage reservoir, shall at all times be deemed the property of the condemner, his heirs, successors or assigns; and in no event shal…
Neb. Rev. Stat. § 57-609 Abandonment by condemner of underground reservoir; reversion of property to landowner.
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When the condemner shall have permanently abandoned the entire underground storage reservoir for storing natural gas or liquefied petroleum gas, title to that sand, formation, or stratum which had been appropriated under the terms of sections 57-601 to 57-609 shall revert to the …
Neb. Rev. Stat. § 57-701 Terms, defined.
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As used in Chapter 57, article 7, unless the context otherwise requires: (1) Base production level shall mean a property's production for the preceding twelve months divided by the number of producing well production days. Enhanced recovery injection wells may be counted as produ…
Neb. Rev. Stat. § 57-702 Tax; levy; persons liable; due and payable; lien.
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(1) Commencing on January 1, 1956, and for each subsequent year, taxes are hereby levied on oil and natural gas severed from the soil of this state, except such oil or gas as is used only in severing operations or for repressuring or recycling purposes. Such taxes shall: (a) Be p…
Neb. Rev. Stat. § 57-703 Tax; levy on resources severed; rate.
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The taxes levied by section 57-702 shall be levied upon the value of the resources severed, and shall be paid at the rate of three percent of the value of nonstripper oil and natural gas, except that oil produced from properties producing stripper oil shall be subject to a two pe…
Neb. Rev. Stat. § 57-704 Taxes; payment; time; statement; filing; form; contents.
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All taxes levied, as provided by sections 57-701 to 57-714, shall be due and payable in monthly installments on or before the last day of the month next succeeding the month in which the resources were severed. If the final filing date falls on a Saturday, Sunday, or legal holida…
Neb. Rev. Stat. § 57-705 Tax; remittance; Severance Tax Fund; Severance Tax Administration Fund; created; use.
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(1) All severance taxes levied by Chapter 57, article 7, shall be paid to the Tax Commissioner. He or she shall remit all such money received to the State Treasurer. All such money received by the State Treasurer shall be credited to a fund to be known as the Severance Tax Fund. …
Neb. Rev. Stat. § 57-706 Tax; security; notice; use.
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The Tax Commissioner, whenever he or she deems it necessary to insure compliance with the provisions of sections 57-701 to 57-719, may require any person subject to the tax to deposit with the Tax Commissioner suitable indemnity bond to insure payment of the taxes, levied under t…
Neb. Rev. Stat. § 57-707 Reports; payment of tax.
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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.
Neb. Rev. Stat. § 57-708 Tax; deductions permitted.
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The person, remitting to the Tax Commissioner the taxes levied by the provisions of sections 57-701 to 57-714, shall deduct, from the amount due the persons owning an interest in the oil or gas or in the proceeds thereof at the time of severance, the proportionate amount of such …
Neb. Rev. Stat. § 57-709 Tax; delinquent; action.
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The Tax Commissioner may bring an action against any person engaged in the severing of the oil or natural gas, or when such resources are sold in the state, against the first purchaser of the oil or natural gas, for the collection of taxes which are due and delinquent under the p…
Neb. Rev. Stat. § 57-710 Tax; when delinquent; interest; penalty.
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The tax provided by sections 57-701 to 57-714 shall become delinquent after the last day of each month as provided in section 57-704. Any such tax not paid within the time specified shall bear interest at the rate specified in section 45-104.02, as such rate may from time to time…
Repealed. Laws 1983, LB 228, § 12.
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[Repealed or reserved.]
Neb. Rev. Stat. § 57-712 Tax Commissioner; supervise tax collections.
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It is hereby made the duty of the Tax Commissioner to supervise and enforce collections of all taxes that may be due under the provisions of sections 57-701 to 57-714.
Repealed. Laws 1983, LB 228, § 12.
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[Repealed or reserved.]
Neb. Rev. Stat. § 57-714 Tax; delinquent; restrain severing resource; Attorney General; county attorney.
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The Attorney General or the county attorney of the county wherein the natural resources are located may file a petition in the district court of such county, and upon such filing, such district court shall have the power to restrain by injunction any person from continuing to sev…
Repealed. Laws 1973, LB 527, § 2.
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[Repealed or reserved.]
Neb. Rev. Stat. § 57-716 Producer; file certificate; contents.
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The producer or a person designated by the producer shall, for each oil or natural gas producing property, file a certificate with the crude oil or natural gas purchaser and the Tax Commissioner which identifies the name and location of the oil or natural gas producing property, …
Neb. Rev. Stat. § 57-717 Severance tax collection; Tax Commissioner; powers and duties; penalty.
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(1) The Tax Commissioner shall establish procedures to insure that all severance taxes which are due are paid in full and in a timely manner and shall undertake to insure that all oil and natural gas producing property classifications are current and correct. (2) If the Tax Commi…
Neb. Rev. Stat. § 57-718 Tax Commissioner; enforcement; powers and duties; records; requirements.
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(1) The Tax Commissioner shall enforce Chapter 57, article 7, and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of such article. The Tax Commissioner may prescribe the extent to which any ruling or regulation shall be appli…
Neb. Rev. Stat. § 57-719 Violations; penalties.
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(1) Any person who willfully aids or assists in, or procures, counsels, or advises, the preparation or presentation of a false or fraudulent return, affidavit, claim, or document under or in connection with any matter arising under Chapter 57, article 7, shall, whether or not suc…
Neb. Rev. Stat. § 57-801 Terms, defined.
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As used in sections 57-801 to 57-820, unless the context otherwise requires: (1) Person shall mean an individual, corporation, firm, partnership, limited liability company, or association; (2) Owner shall mean a person or persons holding any interest, legal or equitable, in a lea…
Neb. Rev. Stat. § 57-802 Leasehold interest; oil and gas operations; labor and material; lien.
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Any person, who shall under contract with the owner of any leasehold interest held for oil or gas purposes or the owner of any pipeline perform any labor, furnish any material or services used or employed or furnished to be used or employed in the drilling or operating of any oil…
Neb. Rev. Stat. § 57-803 Lien; property covered.
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Liens created under the provisions of section 57-802 shall extend to: (1) The leasehold interest held for oil or gas purposes to which the materials or services were furnished, or for which the labor was performed, and the appurtenances thereunto belonging; (2) All materials and …
Neb. Rev. Stat. § 57-804 Subcontractor; lien.
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Any person, who shall under contract perform any labor or furnish any material or services as a subcontractor under an original contractor or for or to an original contractor or a subcontractor under an original contractor, shall be entitled to a lien upon all the property upon w…
Neb. Rev. Stat. § 57-805 Forfeiture of leasehold interest; effect; failure of equitable interest to ripen into legal title; effect.
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If a lien provided for in sections 57-801 to 57-820 attaches to a leasehold interest, forfeiture of such leasehold interest shall not impair any lien as to material, appurtenances, and fixtures located thereon and to which such lien has attached prior to forfeiture. If a lien pro…
Neb. Rev. Stat. § 57-806 Notice of lien; how given; effect.
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Anything in sections 57-801 to 57-820 to the contrary notwithstanding, any lien claimed by virtue of the provisions of sections 57-801 to 57-820 insofar as it may extend to oil or gas or the proceeds of the sale of oil or gas shall not be effective against any purchaser of such o…
Neb. Rev. Stat. § 57-807 Extent of liability of owner; payment after notice, effect; right of offset.
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Nothing in sections 57-801 to 57-820 shall be deemed to fix a greater liability upon an owner in favor of any claimant under an original contractor than the amount for which the owner would be liable to the original contractor. The risk of all payments made to the original contra…
Neb. Rev. Stat. § 57-808 Lien; time of attaching.
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The lien provided for in sections 57-801 to 57-820 arises on the date of the furnishing of the first item of material or services or the date of performance of the first labor. Upon compliance with the provisions of section 57-811, such lien shall be preferred to all other titles…
Neb. Rev. Stat. § 57-809 Lien; labor preferred over material.
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All liens affixed by virtue of the provisions of sections 57-801 to 57-820 upon the same property shall be of equal standing except that liens of persons for the performance of labor shall be preferred to all other liens affixed by virtue of sections 57-801 to 57-820.
Neb. Rev. Stat. § 57-810 Labor and materials deemed furnished under single contract; lapse of time; effect.
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All labor performed or materials or services furnished by any person entitled to a lien under the provisions of sections 57-801 to 57-820 upon the same leasehold interest for oil and gas purposes or the same pipeline shall for the purposes of sections 57-801 to 57-820 be consider…
Neb. Rev. Stat. § 57-811 Lien; filing; statement; contents.
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Every person, claiming a lien under the provisions of sections 57-801 to 57-820, shall file in the office of the county clerk for the county in which the land identified with the leasehold interest, or pipeline, or some part thereof, is situated, a statement verified by an affida…
Neb. Rev. Stat. § 57-812 Filing of statement; duties of county clerk; effect of filing; fee.
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Immediately upon receipt of the statement of lien mentioned in section 57-811, the county clerk shall give such statement a file number and shall file the same and in addition shall enter a record of the same in a book kept by him or her for that purpose, to be called Oil and Gas…
Neb. Rev. Stat. § 57-813 Filing of bond; procedure; effect.
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(1) Whenever any lien or liens shall be fixed or attempted to be fixed under the provisions of sections 57-801 to 57-820 then the owner or owners of the property on which the lien or liens are claimed or the contractor or subcontractor through whom such lien or liens are claimed,…
Neb. Rev. Stat. § 57-814 Lien; enforcement by civil action; statute of limitations.
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Any lien provided for by the provisions of sections 57-801 to 57-820 may be enforced by civil action in the district court of the county in which the land identified with such leasehold interest, or pipeline, or some part thereof, is situated. Such action shall be brought within …
Neb. Rev. Stat. § 57-815 Actions; parties; defense; retention of funds.
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In such actions all persons whose liens are filed as herein provided and other encumbrancers may be made parties and the issues shall be made and the trials shall be conducted as in other civil cases. Where such action is brought by any person other than an original contractor, t…
Neb. Rev. Stat. § 57-816 Actions; consolidation; intervention.
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If several actions brought to enforce liens under the provisions of sections 57-801 to 57-820 on the same property be pending at the same time, the court may order them to be consolidated. Any claimant having filed his statement of lien as provided by the provisions of sections 5…
Neb. Rev. Stat. § 57-817 Lien; removal of property; consent of holder of lien required.
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When any lien provided for by sections 57-801 to 57-820 shall have attached to the property covered thereby, it shall be unlawful for any person to remove such property, or any part thereof, or cause the same to be removed from the premises where located at the time such lien att…
Neb. Rev. Stat. § 57-818 Judgments; sale under execution.
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In all cases where judgment may be rendered in favor of any person to enforce a lien under the provisions of sections 57-801 to 57-820, the leasehold interest, pipeline, or other property shall be ordered to be sold as in other cases of sales of real estate.
Neb. Rev. Stat. § 57-819 Applicability of sections; liens granted prior to September 20, 1957; filing; enforcement; validity.
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All liens granted by the provisions of sections 57-801 to 57-820 shall be perfected and enforced in accordance with the provisions of sections 57-801 to 57-820 whether such liens arise before or after September 20, 1957. Any unperfected lien granted under any statute in effect pr…
Neb. Rev. Stat. § 57-820 Act, how cited.
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Sections 57-801 to 57-820 shall be known and may be cited as the Oil and Gas Lien Act.
Neb. Rev. Stat. § 57-901 Development of oil and natural gas; purpose.
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The purpose of sections 57-901 to 57-923 is to permit the development of Nebraska's oil and natural gas resources up to the maximum efficient rate of production while promoting the health, safety, and environment of the residents of Nebraska. It is the public policy of the state …
Neb. Rev. Stat. § 57-902 Waste of oil and gas; prohibited.
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Waste of oil and gas, or either of them, as defined in section 57-903, is prohibited in the State of Nebraska.
Neb. Rev. Stat. § 57-903 Oil and gas; terms, defined.
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As used in sections 57-901 to 57-921, unless the context otherwise requires: (1)(a) Waste, as applied to oil, shall include underground waste, inefficient, excessive, or improper use, or dissipation of reservoir energy, including gas energy and water drive, surface waste, open pi…
Neb. Rev. Stat. § 57-904 Nebraska Oil and Gas Conservation Commission; members; qualifications; appointment; term; quorum; vacancy; compensation; expenses.
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There is hereby established the Nebraska Oil and Gas Conservation Commission. The commission shall consist of three members to be appointed by the Governor. The director of the state geological survey shall serve the commission in the capacity as its technical advisor, but with n…
Neb. Rev. Stat. § 57-905 Commission; powers and duties.
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(1) The commission shall have jurisdiction and authority over all persons and property, public and private, necessary to enforce effectively the provisions of sections 57-901 to 57-921. (2) The commission shall have authority, and it is its duty, to make such investigations as it…
Neb. Rev. Stat. § 57-905.01 Operator of Class II commercial underground injection well; duties.
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An operator of a Class II commercial underground injection well shall sample and analyze the fluids injected into each disposal well at sufficiently frequent time intervals to yield data representative of fluid characteristics, but no less frequently than once annually. The opera…
Neb. Rev. Stat. § 57-906 Oil and gas; drilling permit; abandonment permit; fee.
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(1) It shall be unlawful to commence operations for the drilling of a well for oil or gas without first giving to the commission notice of intention to drill, and without first obtaining a permit from the commission, under such rules and regulations as may be reasonably prescribe…
Neb. Rev. Stat. § 57-907 Commission; limitation on production; duties.
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(1) The commission shall limit the production of oil and gas from each pool to that amount which can be produced without waste in such pool. (2) Whenever the commission limits the total amount of oil and gas which may be produced in any pool in this state to an amount less than t…