2017 Nebraska Revised Statutes
Chapter 57 - MINERALS, OIL, AND GAS
57-708 Tax; deductions permitted.
Tax; deductions permitted.
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 taxes before making payment to such persons.
- Laws 1955, c. 219, § 8, p. 613;
- Laws 1967, c. 351, § 5, p. 934.