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2017 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-3303 Powers of board; contempt proceedings.
Universal Citation: NE Code § 77-3303 (2017)
77-3303. Powers of board; contempt proceedings.
The board shall have power to administer oaths, take testimony, subpoena, and require the attendance of witnesses and the production of books, papers, and documents and issue commissions to take testimony. Subpoenas may be signed by any member of the board. In case of failure to obey a subpoena, any judge of a court of record of this state, upon application by the board, may make an order requiring compliance with the subpoena, and the court may punish failure to obey the order as a contempt.
Source
- Laws 1976, LB 584, ยง 3.
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