2025 Nebraska Revised Statutes
Chapter 21 - Corporations and Other Companies
21-315 - Occupation taxes; collection; venue of action.

Universal Citation:
NE Code § 21-315 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

21-315. Occupation taxes; collection; venue of action.

The Attorney General, on request of the Secretary of State, shall institute such action to recover occupation taxes in the district court of Lancaster County or any other county in the state in which such corporation has an office or place of business.

Source

  • Laws 1913, c. 240, § 15, p. 750;
  • R.S.1913, § 775;
  • C.S.1922, § 693;
  • C.S.1929, § 24-1715;
  • R.S.1943, § 21-315;
  • Laws 2014, LB749, § 248.

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