2017 Nebraska Revised Statutes
Chapter 48 - LABOR
48-659 Combined tax and interest; legal distribution of employer's assets; priorities.

Universal Citation: NE Code § 48-659 (2017)

48-659. Combined tax and interest; legal distribution of employer's assets; priorities.

In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this state, including dissolution, reorganization, administration of estates of decedents, receivership, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceeding, any claims for combined tax and interest thereon due or accrued under the Employment Security Law which have not been reduced to a lien in accordance with section 48-657 shall receive the priority of a tax.

Source

  • Laws 1937, c. 108, § 14, p. 398;
  • Laws 1939, c. 56, § 11, p. 251;
  • C.S.Supp.,1941, § 48-713;
  • R.S.1943, § 48-659;
  • Laws 1953, c. 167, § 10, p. 536;
  • Laws 1985, LB 339, § 40;
  • Laws 1994, LB 1337, § 17.

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