Neb. Rev. Stat. § 57-1203: Neb. Rev. Stat. § 57-1203

The tax imposed by section 57-1202 shall be levied on the value of the uranium severed, and shall be paid at the rate of two percent of the value of such uranium produced each year in excess of five million dollars gross value. The value shall be computed immediately after such severance at the place where the uranium is severed.