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Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)

Neb. Rev. Stat. § 77-3908

Actions prohibited; construction of act

Official textnebraskalegislature.gov

# (1)

No injunction or writ of mandamus or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this state to enjoin the collection of any tax, fee, or any amount of tax required to be collected under any tax program administered by the Tax Commissioner or Commissioner of Labor.

# (2)

The methods of enforcement and collection provided in the Uniform State Tax Lien Registration and Enforcement Act, including distraint and sale, shall be fully independent so that pursuit of any one method shall not be conditioned upon pursuit of any other, nor shall pursuit of any one method in any way affect or limit the right of the Tax Commissioner or Commissioner of Labor to subsequently pursue any of the other methods of enforcement or collection

Last amended: Source Laws 1986, LB 1027, § 221; Laws 1995, LB 490, § 184; Laws 1999, LB 165, § 9; Laws 2007, LB334, § 94. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved.

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In this chapter (40 sections)
  1. 77-3514 · Homestead; exemption; failure to give notice; penalty; lien
  2. 77-3514.01 · Homestead; exemption; late application because of medical…
  3. 77-3515 · Homestead; exemption; new owner of property; when claimed
  4. 77-3516 · Homestead; exemption; application; county assessor; duties
  5. 77-3516.01 · Repealed
  6. 77-3517 · Homestead; application for exemption; county assessor; Tax…
  7. 77-3518 · Repealed
  8. 77-3519 · Homestead; exemption; county assessor; rejection; applicant;…
  9. 77-3520 · Homestead; exemption; Tax Commissioner; rejection or…
  10. 77-3521 · Tax Commissioner; rules and regulations
  11. 77-3522 · Violations; penalty; disallowance of claim; when; revocation…
  12. 77-3523 · Homestead; exemption; county treasurer and county assessor;…
  13. 77-3524 · Homestead; exemption; categories; Department of Revenue;…
  14. 77-3901 · Act, how cited
  15. 77-3902 · Terms, defined
  16. 77-3903 · Notice of lien; filing; requirements; fee; billing
  17. 77-3904 · Failure to pay tax or fee; lien; procedures; priority;…
  18. 77-3905 · Action to collect delinquent amount; procedures; evidence;…
  19. 77-3906 · Distraint and sale of taxpayer's property; procedures;…
  20. 77-3907 · Demand upon security; authorized; abatement; when
  21. 77-3908 · Actions prohibited; construction of act
  22. 77-3909 · Repealed
  23. 77-3910 · Tax Commissioner; agreement with financial institution…
  24. 77-4001 · Act, how cited
  25. 77-4002 · Definitions; where found
  26. 77-4002.01 · Alternative nicotine product, defined
  27. 77-4003 · Cancel, defined
  28. 77-4910 · Company training program, defined
  29. 77-4911 · Company workplace safety program, defined
  30. 77-4912 · Compensation, defined
  31. 77-4913 · Educational institution training program, defined
  32. 77-4914 · Employee, defined
  33. 77-4915 · Employee benefit program, defined
  34. 77-4916 · Entitlement period, defined
  35. 77-4917 · Equivalent employees, defined
  36. 77-4918 · Investment, defined
  37. 77-4919 · Number of new employees, defined
  38. 77-4920 · Project, defined
  39. 77-4921 · Project year, defined
  40. 77-4922 · Qualified business, defined
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