Section 316-36-007 - JUDICIAL ENFORCEMENT OF STATE TAX LIENS007.01 At any time within three years after any amount of tax to be collected is assessed, or within ten years after the last recording of the state tax lien or continuation statement, the Tax Commissioner may bring an action in the District Court of Lancaster County, or in the courts of any other state, or the United States, in the name of the people of the State of Nebraska to collect the delinquent amount together with interest, penalties, and costs.007.02 The Attorney General will prosecute the action on behalf of the Tax Commissioner.007.03 The rules of civil procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to the proceedings.007.04 In the action, a writ of attachment may be issued, and no bond or affidavit is required before issuing the attachment.007.05 In the action, a certificate by the Tax Commissioner showing the delinquency is prima facie evidence: 007.05A That the taxpayer is liable for the tax, interest, penalties, and costs;007.05B Of the amount of tax, interest, penalties, and costs;007.05C That the amount of tax, interest, penalties, and costs are delinquent; and007.05D That the Tax Commissioner has complied with all provisions of the applicable tax programs.316 Neb. Admin. Code, ch. 36, § 007
Neb. Rev. Stat. §§ 77-2713(6), 77-27,109(2), and 77-3905. July 3, 2013