Neb. Rev. Stat. §§ 57-708
Current with changes through the 2024 First Special Legislative Session
The person, remitting to the Tax Commissioner the taxes levied by the provisions of sections 57-701 to 57-714, shall deduct, from the amount due the persons owning an interest in the oil or gas or in the proceeds thereof at the time of severance, the proportionate amount of such taxes before making payment to such persons.
Neb. Rev. Stat. §§ 57-708