reglab/housing_qa huggingface dataset:
NE Code § 57-714 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-714 - Tax; delinquent; restrain severing resource; Attorney General; county attorney.

57-714.  Tax; delinquent; restrain severing resource; Attorney General; county attorney.The Attorney General or the county attorney of the county wherein the natural resources are located may file a petition in the district court of such county, and upon such filing, such district court shall have the power to restrain by injunction any person from continuing to sever such oil products while delinquent in any report or the payment of any tax, penalty, or cost required under the provisions of sections 57-701 to 57-714.Source  Laws 1955, c. 219, § 14, p. 614.
NE Code § 57-716 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-716 - Producer; file certificate; contents.

57-716.  Producer; file certificate; contents.The producer or a person designated by the producer shall, for each oil or natural gas producing property, file a certificate with the crude oil or natural gas purchaser and the Tax Commissioner which identifies the name and location of the oil or natural gas producing property, the property class, and the date upon which the property qualified for the class so certified. Such person shall notify the crude oil or natural gas purchaser and the Tax Commissioner of any changes in the property's classification.Source  Laws 1983, LB 228, § 6.
NE Code § 57-717 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-717 - Severance tax collection; Tax Commissioner; powers and duties; penalty.

57-717.  Severance tax collection; Tax Commissioner; powers and duties; penalty.(1) The Tax Commissioner shall establish procedures to insure that all severance taxes which are due are paid in full and in a timely manner and shall undertake to insure that all oil and natural gas producing property classifications are current and correct.(2) If the Tax Commissioner is not satisfied with the return or returns of the tax or the amount of tax required to be paid to the state by any person, he or she may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within his or her possession or which may come into his or her possession. One or more deficiency determinations of the amount due for one or more than one period may be made. To the amount of the deficiency determination for each period shall be added a penalty equal to ten percent thereof. In making a determination, the Tax Commissioner may offset overpayments for any period, together with interest on the overpayments, against underpayments for any period, against penalties, and against interest on the underpayments. The interest on underpayments and overpayments shall be computed in the manner set forth in this section.(3) If any person fails to make a return the Tax Commissioner shall make an estimate of the amount of severance tax due. The estimate shall be made for the period or periods in respect to which the person failed to make a return and shall be based upon any information which is in the Tax Commissioner's possession or may come into his or her possession. Upon the basis of this estimate, the Tax Commissioner shall compute and determine the amount required to be paid to the state, adding to the sum thus arrived at a penalty equal to ten percent thereof. One or more determinations may be made for one or more than one period.(4) The amount of the determination of any deficiency, exclusive of penalties, shall bear interest at the rate specified in section 45-104.02, as such rate may from time to time be adjusted, from the last day of the month following the period for which the amount should have been returned until the date of payment.(5) If any part of a deficiency for which a deficiency determination is made is the result of fraud or an intent to evade Chapter 57, article 7, or authorized rules and regulations, a penalty of twenty-five percent of the amount of the determination shall be added thereto.(6) Promptly after making his or her determination, the Tax Commissioner shall give to the person written notice of his or her determination.Source   Laws 1983, LB 228, § 7;   Laws 1992, Fourth Spec. Sess., LB 1, § 7.
NE Code § 57-718 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-718 - Tax Commissioner; enforcement; powers and duties; records; requirements.

57-718.  Tax Commissioner; enforcement; powers and duties; records; requirements.(1) The Tax Commissioner shall enforce Chapter 57, article 7, and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of such article. The Tax Commissioner may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.(2) The Tax Commissioner may employ accountants, auditors, investigators, assistants, and clerks necessary for the efficient administration of Chapter 57, article 7, and may delegate authority to his or her representatives to conduct hearings, prescribe regulations, or perform any other duties imposed by such article.(3) Every person subject to Chapter 57, article 7, shall keep such records, receipts, invoices, and other pertinent papers in such form as the Tax Commissioner may require. Every such person shall keep such records for not less than three years from the making of such records unless the Tax Commissioner in writing sooner authorized their destruction.(4) The Tax Commissioner or any person authorized in writing by him or her may examine the books, papers, records, and equipment of any person liable for the severance tax and may investigate the character of the business of the person in order to verify the accuracy of any return made, or, if no return is made by the person, to ascertain and determine the amount required to be paid.(5) The taxpayer shall have the right to keep or store his or her records at a point outside this state and shall make his or her records available to the Tax Commissioner at all times.Source  Laws 1983, LB 228, § 8.
NE Code § 57-719 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-719 - Violations; penalties.

57-719.  Violations; penalties.(1) Any person who willfully aids or assists in, or procures, counsels, or advises, the preparation or presentation of a false or fraudulent return, affidavit, claim, or document under or in connection with any matter arising under Chapter 57, article 7, shall, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document, be guilty of a Class IV felony.(2) Any person who violates or aids or abets in the violation of Chapter 57, article 7, except as otherwise provided, shall be guilty of a Class IV misdemeanor. In the case of a continuing violation, every day of violation shall be considered a separate offense.(3) Any corporate officer or employee with the duty to pay taxes imposed upon a corporation or to perform some other act required of a corporation shall be personally liable under section 77-1783.01 for the payment of such taxes or penalties in the event of willful failure on his or her part to perform such act.Source   Laws 1983, LB 228, § 9;   Laws 1996, LB 1041, § 1.
NE Code § 57-801 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-801 - Terms, defined.

57-801.  Terms, defined.As used in sections 57-801 to 57-820, unless the context otherwise requires:(1) Person shall mean an individual, corporation, firm, partnership, limited liability company, or association;(2) Owner shall mean a person or persons holding any interest, legal or equitable, in a leasehold interest held for oil or gas purposes or any pipeline, or his or her agent, and shall include purchasers under executory contract, receivers, trustees, guardians, executors, and administrators;(3) Contract shall mean a contract, written or oral, express or implied, or partly express and partly implied, or executory or executed, or partly executory and partly executed;(4) Material shall mean material, water, machinery, equipment, appliances, buildings, structures, tools, bits, or supplies but does not include rigs or hoists or their integral component parts except wire lines;(5) Labor shall mean work performed in return for wages;(6) Services shall mean work performed exclusive of labor, including the hauling of material, whether or not involving the furnishing of materials;(7) Furnish shall mean sell or rent;(8) Drilling shall mean drilling, digging, torpedoing, acidizing, cementing, completing, or repairing;(9) Operating shall mean all operations in connection with or necessary to the production of oil or gas;(10) Construction or constructing shall mean construction, maintenance, fabrication, or repair;(11) Pipeline shall mean any pipeline laid and designed as a means of transporting natural gas, oil, or gasoline, or their components or derivatives, and the right-of-way therefor; and(12) Original contractor shall mean any person for whose benefit a lien is prescribed by section 57-802.Source   Laws 1957, c. 241, § 1, p. 807;   Laws 1993, LB 121, § 352.
NE Code § 57-802 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-802 - Leasehold interest; oil and gas operations; labor and material; lien.

57-802.  Leasehold interest; oil and gas operations; labor and material; lien.Any person, who shall under contract with the owner of any leasehold interest held for oil or gas purposes or the owner of any pipeline perform any labor, furnish any material or services used or employed or furnished to be used or employed in the drilling or operating of any oil or gas well upon such leasehold interest or in the construction of any pipeline or in the constructing of any material so used, employed, or furnished to be used or employed, shall be entitled to a lien under sections 57-801 to 57-820. Any such person shall be entitled to such lien whether or not a producing well is obtained and whether or not such material is incorporated in or becomes a part of the completed oil well, gas well, or pipeline, for the amount due him for the performance of such labor or the furnishing of such material or services. This shall include, without limiting the generality of the foregoing, transportation and mileage charges connected therewith.Source  Laws 1957, c. 241, § 2, p. 808. Annotations Oil well lien was obtained under contract with owner of leasehold interest. Western Pipe & Supply, Inc. v. Heart Mountain Oil Co., Inc., 179 Neb. 858, 140 N.W.2d 813 (1966).
NE Code § 57-803 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-803 - Lien; property covered.

57-803.  Lien; property covered.Liens created under the provisions of section 57-802 shall extend to:(1) The leasehold interest held for oil or gas purposes to which the materials or services were furnished, or for which the labor was performed, and the appurtenances thereunto belonging;(2) All materials and fixtures owned by the owner or owners of such leasehold interest and used or employed, or furnished to be used or employed in the drilling or operating of any oil or gas well located thereon;(3) All oil or gas wells located on such leasehold interest, and the oil or gas produced therefrom, and the proceeds thereof, exclusive of the interest therein owned by the owner of the underlying royalty or fee title; or(4) The whole of the pipeline to which the materials or services were furnished, or for which labor was performed, and all buildings and appurtenances thereunto belonging. This shall include, without limiting the generality of the foregoing, gates, valves, pumps, pump stations, and booster stations, and all materials and fixtures owned by the owner or owners of such pipeline and used or employed or furnished to be used or employed in the construction thereof.Source  Laws 1957, c. 241, § 3, p. 809.
NE Code § 57-804 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-804 - Subcontractor; lien.

57-804.  Subcontractor; lien.Any person, who shall under contract perform any labor or furnish any material or services as a subcontractor under an original contractor or for or to an original contractor or a subcontractor under an original contractor, shall be entitled to a lien upon all the property upon which the lien of an original contractor may attach to the same extent as an original contractor. The lien provided for in this section shall further extend and attach to all materials and fixtures owned by such original contractor or subcontractor to or for whom the labor is performed or material or services furnished and used or employed, or furnished to be used or employed in the drilling or operating of such oil or gas wells, or in the construction of such pipeline.Source  Laws 1957, c. 241, § 4, p. 810.
NE Code § 57-805 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-805 - Forfeiture of leasehold interest; effect; failure of equitable interest to ripen into legal title; effect.

57-805.  Forfeiture of leasehold interest; effect; failure of equitable interest to ripen into legal title; effect.If a lien provided for in sections 57-801 to 57-820 attaches to a leasehold interest, forfeiture of such leasehold interest shall not impair any lien as to material, appurtenances, and fixtures located thereon and to which such lien has attached prior to forfeiture. If a lien provided for in sections 57-801 to 57-820 attaches to an equitable interest or to a legal interest contingent upon the happening of a condition subsequent, failure of such interest to ripen into legal title or such condition subsequent to be fulfilled, shall not impair any lien as to material, appurtenances, and fixtures located thereon and to which such lien had attached prior to such failure.Source  Laws 1957, c. 241, § 5, p. 810.
NE Code § 57-806 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-806 - Notice of lien; how given; effect.

57-806.  Notice of lien; how given; effect.Anything in sections 57-801 to 57-820 to the contrary notwithstanding, any lien claimed by virtue of the provisions of sections 57-801 to 57-820 insofar as it may extend to oil or gas or the proceeds of the sale of oil or gas shall not be effective against any purchaser of such oil or gas until written notice of such claim has been delivered to such purchaser. Such notice shall state the name of the claimant, his address, the amount for which the lien is claimed, and a description of the leasehold interest upon which the lien is so claimed. Such notice shall be delivered personally to the purchaser or by registered or certified mail addressed to the purchaser. Until such notice is delivered as above provided, no such purchaser shall be liable to the claimant for any oil or gas produced from the leasehold interest upon which the lien is claimed or the proceeds thereof except to the extent of such part of the purchase price of such oil or gas or the proceeds thereof as may be owing by such purchaser at the time of delivery of such written notice. Such purchaser shall withhold payments for such oil or gas runs to the extent of the lien amount claimed until such delivery of notice in writing that the claim has been paid.Source  Laws 1957, c. 241, § 6, p. 810.
NE Code § 57-807 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-807 - Extent of liability of owner; payment after notice, effect; right of offset.

57-807.  Extent of liability of owner; payment after notice, effect; right of offset.Nothing in sections 57-801 to 57-820 shall be deemed to fix a greater liability upon an owner in favor of any claimant under an original contractor than the amount for which the owner would be liable to the original contractor. The risk of all payments made to the original contractor shall be upon the owner after the receipt of notice that a lien is claimed and has been filed as herein provided by a person other than the original contractor. An owner shall not have the right to offset obligations of the original contractor unless such obligations arise out of the original contract.Source  Laws 1957, c. 241, § 7, p. 811.
NE Code § 57-808 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-808 - Lien; time of attaching.

57-808.  Lien; time of attaching.The lien provided for in sections 57-801 to 57-820 arises on the date of the furnishing of the first item of material or services or the date of performance of the first labor. Upon compliance with the provisions of section 57-811, such lien shall be preferred to all other titles, charges, liens, or encumbrances which may attach to or upon any of the property upon which a lien is given by the provisions of sections 57-801 to 57-820 subsequent to the date the lien herein provided for arises.Source  Laws 1957, c. 241, § 8, p. 811.
NE Code § 57-809 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-809 - Lien; labor preferred over material.

57-809.  Lien; labor preferred over material.All liens affixed by virtue of the provisions of sections 57-801 to 57-820 upon the same property shall be of equal standing except that liens of persons for the performance of labor shall be preferred to all other liens affixed by virtue of sections 57-801 to 57-820.Source  Laws 1957, c. 241, § 9, p. 811.
NE Code § 57-810 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-810 - Labor and materials deemed furnished under single contract; lapse of time; effect.

57-810.  Labor and materials deemed furnished under single contract; lapse of time; effect.All labor performed or materials or services furnished by any person entitled to a lien under the provisions of sections 57-801 to 57-820 upon the same leasehold interest for oil and gas purposes or the same pipeline shall for the purposes of sections 57-801 to 57-820 be considered as having been performed or furnished under a single contract regardless of whether or not the same was performed or furnished at different times or on separate orders. Not more than four months shall however elapse between the date of performance of such labor or the date of furnishing such material or services and the date on which labor is next performed or materials or services are next furnished.Source  Laws 1957, c. 241, § 10, p. 811.
NE Code § 57-811 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-811 - Lien; filing; statement; contents.

57-811.  Lien; filing; statement; contents.Every person, claiming a lien under the provisions of sections 57-801 to 57-820, shall file in the office of the county clerk for the county in which the land identified with the leasehold interest, or pipeline, or some part thereof, is situated, a statement verified by an affidavit. This statement shall set forth the amount claimed and the items thereof, the dates on which labor was performed or material or services furnished, the name of the owner or owners of the leasehold interest or pipeline, if known, the name of the claimant and his mailing address, a description of the leasehold interest or pipeline, and if the claimant be a claimant under the provisions of section 57-804, the name of the person for whom the labor was immediately performed or the material or services were immediately furnished. The statement of lien must be filed within four months after the date on which the claimant's labor was last performed or his material or services were last furnished under a single contract as provided for in section 57-810.Source  Laws 1957, c. 241, § 11, p. 812. Annotations The purpose of this section is to furnish interested parties with sufficient information to enable them to understand the nature of the lien claimed. Western Pipe & Supply, Inc. v. Heart Mountain Oil Co., Inc., 179 Neb. 858, 140 N.W.2d 813 (1966).
NE Code § 57-812 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-812 - Filing of statement; duties of county clerk; effect of filing; fee.

57-812.  Filing of statement; duties of county clerk; effect of filing; fee.Immediately upon receipt of the statement of lien mentioned in section 57-811, the county clerk shall give such statement a file number and shall file the same and in addition shall enter a record of the same in a book kept by him or her for that purpose, to be called Oil and Gas Lien Record, which shall be ruled off into separate columns with headings as follows: File Number, When Filed, Name of Owner, Name of Claimant, Amount Claimed, Description of Land, and Remarks, and the county clerk shall make the proper entries under each column. The lien statement shall have the same force and effect as the timely filing of a construction lien with reference to real estate and secured transactions as provided in article 9, Uniform Commercial Code, insofar as personal property is concerned. The fee to be charged by the county clerk for the filing of such lien statement shall be two dollars.Source   Laws 1957, c. 241, § 12, p. 812;   Laws 1969, c. 461, § 2, p. 1611;  Laws 1999, LB 550, § 39.
NE Code § 57-813 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-813 - Filing of bond; procedure; effect.

57-813.  Filing of bond; procedure; effect.(1) Whenever any lien or liens shall be fixed or attempted to be fixed under the provisions of sections 57-801 to 57-820 then the owner or owners of the property on which the lien or liens are claimed or the contractor or subcontractor through whom such lien or liens are claimed, or either of them, may file a bond with the county clerk of the county in which the property is located. Such bond shall describe the property on which the lien or liens are claimed, shall refer to the lien or liens claimed in manner sufficient to identify them and shall be in double the amount of the claimed lien or liens referred to and shall be payable to the party or parties claiming same. Such bond shall be executed by the party filing the same as principal and by a corporate surety authorized to execute such bonds as surety in the State of Nebraska. It shall be conditioned substantially that the principal and surety will pay to the obligees named or their assigns the amounts of the liens so claimed by them with all costs in the event same shall be proven to be liens on such property.(2) Upon the filing of such bond, the county clerk shall send a notice thereof, to all obligees named therein, by registered or certified mail addressed to such obligees at the address set forth in their respective claims for lien.(3) Such bond, when filed, and such notice, when mailed, shall be recorded by the county clerk in the Oil and Gas Lien Record, and any purchaser or lender may rely upon the record of such bond and notice in acquiring any interest in said property and shall be protected absolutely thereby.(4) Such bond, when filed, shall take the place of the property against which any claim for lien referred to in such bond is asserted. At any time within the period of time provided in section 57-814, any person claiming such lien may sue upon such bond but no action shall be brought upon such bond after the expiration of such period. One action upon the bond shall not exhaust the remedies thereon but each obligee or assignee of an obligee named therein may maintain a separate suit thereon in any court having jurisdiction.Source  Laws 1957, c. 241, § 13, p. 813.
NE Code § 57-814 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-814 - Lien; enforcement by civil action; statute of limitations.

57-814.  Lien; enforcement by civil action; statute of limitations.Any lien provided for by the provisions of sections 57-801 to 57-820 may be enforced by civil action in the district court of the county in which the land identified with such leasehold interest, or pipeline, or some part thereof, is situated. Such action shall be brought within two years from the time of the filing of the lien statement as provided for in section 57-811.Source  Laws 1957, c. 241, § 14, p. 814.