Nebraska Revised Statute 77-4021

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Chapter 77

77-4021.

Recovery of tax, interest, or penalty; effect.

The Tax Commissioner may recover the amount of any tax, interest, or penalty imposed under the Tobacco Products Tax Act in a civil action. The Uniform State Tax Lien Registration and Enforcement Act shall apply to such taxes, interest, or penalties. The collection of such tax, interest, or penalty shall not be a bar to any criminal prosecution pursuant to section 77-4024.

Cross References

  • Uniform State Tax Lien Registration and Enforcement Act, see section 77-3901.