57-1303 – Transferred to section 66-1860.
57-1303. Transferred to section 66-1860.
57-1202 – Tax; levy; person liable; due and payable; lien.
57-1202. Tax; levy; person liable; due and payable; lien. A tax is hereby levied on all uranium severed from the soil of this state. Such tax shall be paid by the person engaged in the severing of such uranium, shall become due and payable monthly, and shall operate as a first lien on all such […]
57-1203 – Tax; rate.
57-1203. Tax; rate. The tax imposed by section 57-1202 shall be levied on the value of the uranium severed, and shall be paid at the rate of two percent of the value of such uranium produced each year in excess of five million dollars gross value. The value shall be computed immediately after such severance […]
57-1204 – Tax; payment; when; reports; contents.
57-1204. Tax; payment; when; reports; contents. The tax imposed by section 57-1202 shall be due and payable in monthly installments on or before the last day of the month next succeeding the month in which the uranium was severed. If the final filing date falls on a Saturday, Sunday, or legal holiday, the next secular […]
57-1205 – Tax; remittance.
57-1205. Tax; remittance. The tax imposed by section 57-1202 shall be paid to the Tax Commissioner who shall pay all money received to the State Treasurer to be placed in the General Fund. Source Laws 1983, LB 356, § 17.
57-1206 – Tax; security; notice; use.
57-1206. Tax; security; notice; use. The Tax Commissioner, whenever he or she deems it necessary to insure compliance with sections 57-1201 to 57-1214, may require any person subject to the tax imposed by section 57-1202 to deposit with the Tax Commissioner a suitable indemnity bond to insure payment of the tax as the Tax Commissioner […]
57-921 – Commission; price or value of oil, gas, or other hydrocarbon substances; no power to fix.
57-921. Commission; price or value of oil, gas, or other hydrocarbon substances; no power to fix. Notwithstanding anything heretofore contained in sections 57-901 to 57-921, the Nebraska Oil and Gas Conservation Commission shall have no authority to establish, fix or in any way control the price or value of oil, gas, other hydrocarbon substances or […]
57-1207 – Report; payment of tax; by whom.
57-1207. Report; payment of tax; by whom. The tax imposed by section 57-1202 shall be paid and the report required by section 57-1204 shall be made by the person engaged in the severing of the uranium, whether or not he or she is the owner of the land from which the uranium is severed. Source […]
57-922 – Oil and Gas Conservation Trust Fund; receipts; disbursements; investment.
57-922. Oil and Gas Conservation Trust Fund; receipts; disbursements; investment. There is hereby created in the state treasury a special fund to be known as the Oil and Gas Conservation Trust Fund. All sums of money received by the Nebraska Oil and Gas Conservation Commission, in a manner other than as provided in sections 57-901 […]
57-1208 – Tax; deductions permitted.
57-1208. Tax; deductions permitted. The person remitting to the Tax Commissioner the tax imposed by section 57-1202 shall deduct, from the amount due any person owning an interest in the uranium or in the proceeds of the uranium at the time of severance, the proportionate amount of such tax before making payment to any such […]