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2017 Nebraska Revised Statutes
Chapter 66 - OILS, FUELS, AND ENERGY
66-1411 Legal remedies; rules and regulations.
Universal Citation: NE Code § 66-1411 (2017)
66-1411. Legal remedies; rules and regulations.
(1) The legal remedies for any person served with an order or assessment under the International Fuel Tax Agreement Act shall be as prescribed in Chapter 66, article 7, and the Administrative Procedure Act.
(2) The director shall adopt and promulgate rules and regulations for enforcement, collection, and appeals consistent with Chapter 66, article 7, the Administrative Procedure Act, and the International Fuel Tax Agreement Act. Any person filing a report or return for tax due shall follow the filing periods or due dates established by the agreement under section 66-1406.
Source
- Laws 1988, LB 836, § 11;
- Laws 1996, LB 1218, § 31;
- Laws 1997, LB 720, § 21.
Cross References
- Administrative Procedure Act, see section 84-920.
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