Nebraska § 57-702 - Tax; levy; persons liable; due and payable; lien.
Full text of Nebraska Revised Statutes of Nebraska § 57-702 — Tax; levy; persons liable; due and payable; lien., with citation guidance and answers to common questions.
§ 57-702. Tax; levy; persons liable; due and payable; lien.
(1) Commencing on January 1, 1956, and for each subsequent year, taxes are hereby levied on oil and natural gas severed from the soil of this state, except such oil or gas as is used only in severing operations or for repressuring or recycling purposes. Such taxes shall: (a) Be paid by (i) the first purchaser, if such oil or natural gas is sold in the state, or (ii) the person severing such oil or gas if such oil or natural gas is sold outside the state; and (b) become due and payable monthly, as provided by Chapter 57, article 7.
(2) The state shall have a prior and preferred lien, which shall arise when the tax levied in subsection (1) of this section is delinquent as provided in section 57-704, for the amount of the taxes, penalties, and interest imposed pursuant to Chapter 57, article 7, on:
(a) The oil or gas to which the tax applies that is possessed by the producer, first purchaser, or subsequent purchaser;
(b) The leasehold interest, oil or gas rights, the value of oil or gas rights, and other interests, including oil or gas produced and oil or gas runs owned by a person liable for the tax;
(c) Equipment, tools, tanks, and other implements used on the leasehold from which the oil or gas is produced; and
(d) Any other property not exempt from forced sale owned by the person liable for the tax.
As soon as possible after such lien arises, the Tax Commissioner shall cause such lien to be filed in the office of the appropriate filing officer.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 57-702
What does Revised Statutes of Nebraska § 57-702 cover?
Section 57-702 ("Tax; levy; persons liable; due and payable; lien.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 57-702?
A common citation format is "Revised Statutes of Nebraska § 57-702" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 57-702 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.