Nebraska § 77-685 - Distress warrant; receipt issued.

Full text of Nebraska Revised Statutes of Nebraska § 77-685 — Distress warrant; receipt issued., with citation guidance and answers to common questions.

§ 77-685. Distress warrant; receipt issued.

The Tax Commissioner may issue a distress warrant to compel payment of the tax required by section 77-684 which may be served by any sheriff, any member of the Nebraska State Patrol, or any person specially deputized by the Tax Commissioner to serve such warrant. At the time the tax is paid, the Tax Commissioner shall issue a receipt in duplicate, one of which shall be given to the taxpayer and one filed with the State Treasurer at the time the tax collected is remitted by the Tax Commissioner to the state treasury.

Source: official Nebraska text · Last verified 2026-08-27

Frequently Asked Questions About Nebraska § 77-685

What does Revised Statutes of Nebraska § 77-685 cover?

Section 77-685 ("Distress warrant; receipt issued.") 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 § 77-685?

A common citation format is "Revised Statutes of Nebraska § 77-685" (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 § 77-685 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.