Neb. Rev. Stat. §§ 57-1208
Current with changes through the 2024 First Special Legislative Session
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 person.
Neb. Rev. Stat. §§ 57-1208