The tax imposed by section 57-1202 shall be paid and the report required by section 57-1204 shall be made by the person engaged in the severing of the uranium, whether or not he or she is the owner of the land from which the uranium is severed.

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Terms Used In Nebraska Statutes 57-1207

  • Person: shall include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801