Occupation taxes; collection; venue of action.

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21-315. Occupation taxes; collection; venue of action.

The Attorney General, on request of the Secretary of State, shall institute such action to recover occupation taxes in the district court of Lancaster County or any other county in the state in which such corporation has an office or place of business.

Source

  • Laws 1913, c. 240, § 15, p. 750;
  • R.S.1913, § 775;
  • C.S.1922, § 693;
  • C.S.1929, § 24-1715;
  • R.S.1943, § 21-315;
  • Laws 2014, LB749, § 248.


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