Recovery of tax, interest, or penalty; effect.
Neb. Rev. Stat. § 77-4021
in effect77-4021. Recovery of tax, interest, or penalty; effect.
The Tax Commissioner may recover the amount of any tax, interest, or penalty imposed under the Tobacco Products Tax Act in a civil action. The Uniform State Tax Lien Registration and Enforcement Act shall apply to such taxes, interest, or penalties. The collection of such tax, interest, or penalty shall not be a bar to any criminal prosecution pursuant to section 77-4024.
Laws 1987, LB 730, § 21.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-4021Fetched: 10/20/2026
