Nebraska § 77-4311 - Tax determination; notice; requirements; jeopardy determination; effect.
Full text of Nebraska Revised Statutes of Nebraska § 77-4311 — Tax determination; notice; requirements; jeopardy determination; effect., with citation guidance and answers to common questions.
§ 77-4311. Tax determination; notice; requirements; jeopardy determination; effect.
Notice of a determination that the tax imposed by section 77-4303 is due and owing shall be personally served or mailed to the dealer within six years after the Tax Commissioner knows or has information available to make such determination. A determination that a dealer does not possess an official stamp, label, or other indicium showing that the tax imposed by section 77-4303 has been paid or has not paid the tax imposed by section 77-4303 shall be considered a jeopardy determination. In any proceedings in court brought to enforce payment of taxes and applicable penalties under sections 77-4301 to 77-4316, a jeopardy determination, made with or without notice to the dealer, shall be for all purposes prima facie evidence of the dealer's failure to pay such taxes.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 77-4311
What does Revised Statutes of Nebraska § 77-4311 cover?
Section 77-4311 ("Tax determination; notice; requirements; jeopardy determination; effect.") 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 § 77-4311?
A common citation format is "Revised Statutes of Nebraska § 77-4311" (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 § 77-4311 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.