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.

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Terms Used In Nebraska Statutes 57-1208

  • 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