Neb. Rev. Stat. » Chapter 77
Nebraska Revised Statutes

Neb. Rev. Stat. § 77-4310 (2026)

Tax Commissioner; assessment and collection of tax and penalties; duties

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
Find cases: SyfertCases citing this section NE-LEGnebraskalegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

The Tax Commissioner shall (1) based on personal knowledge or information available to the commissioner, assess the tax and applicable penalties upon any dealer subject to tax under section 77-4302 who has not paid the tax when due, (2) mail to the dealer at the dealer's last-known address as shown by the records of the Tax Commissioner or serve in person a written notice of the determination under section 77-4311, (3) demand immediate payment of the tax, and (4) if payment is not immediately made, collect the tax and penalties by any method prescribed in the Uniform State Tax Lien Registration and Enforcement Act as limited by section 77-4312.

Notes of Decisions
Cited in 4 cases, 1993–1996 · leading case: State v. Stubblefield, 543 N.W.2d 743 (Neb. 1996).
Sort: Relevance Newest Treatment
State v. Stubblefield, 543 N.W.2d 743 (Neb. 1996). · cites it 2× “§ 77-4310. Any dealer violating the drug tax statutes is subject to a penalty of 100 percent of the tax in addition to the tax imposed by § 77-4303.”
State v. Garza, 496 N.W.2d 448 (Neb. 1993). “We finally address Garza’s last confidentiality-based argument, that incriminating information might be disclosed in an action for delinquent taxes or pursuant to the filing of a tax lien, which is provided for in § 77-4310.”
Boll v. Dep't of Revenue, 528 N.W.2d 300 (Neb. 1995). · cites it 4× “Neb. Rev. Stat. § 77-4310 (Reissue 1990).”
Boll v. Dep't of Revenue, 528 N.W.2d 300 (Neb. 1995). · cites it 4× “Neb.Rev.Stat. § 77-4310 (Reissue 1990). This is considered a jeopardy determination.”
Neb. Rev. Stat. § 77-4310(3): 1 case
State v. Stubblefield, 543 N.W.2d 743 (Neb. 1996). “§ 77-4310. Any dealer violating the drug tax statutes is subject to a penalty of 100 percent of the tax in addition to the tax imposed by § 77-4303.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.