LegalFix
Sign In

77-1250.04 Taxation of air carriers; money and credits; surrender to Tax Commissioner.

NE Code § 77-1250.04 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

77-1250.04. Taxation of air carriers; money and credits; surrender to Tax Commissioner.

Any person or corporation in possession of any such money and credits belonging to air carriers as defined in section 77-1244 upon which levy has been made shall, upon demand of the Tax Commissioner or his or her agent, surrender the same to the Tax Commissioner or his or her agent. If any person or corporation fails or refuses to surrender the same in accordance with the requirements of this section, such person shall be liable to the State of Nebraska in a sum equal to the value of the property or rights not so surrendered but not exceeding the amount of the taxes, interest, and penalties for the collection of which such levy has been made.

Source

Previous Section
77-1250.03 Taxation of air carriers; taxes; delinquent; lien; collection.
Next Section
77-1250.05 Taxation of air carriers; disposition of funds collected.