{"data":{"id":"us-ne/neb.-rev.-stat.-77-4021","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-4021","heading":"Recovery of tax, interest, or penalty; effect.","body":"The Tax Commissioner may recover the amount of any tax, interest, or penalty imposed under the Tobacco Products Tax Act in a civil action. The Uniform State Tax Lien Registration and Enforcement Act shall apply to such taxes, interest, or penalties. The collection of such tax, interest, or penalty shall not be a bar to any criminal prosecution pursuant to section 77-4024.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-4021","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"a893d0b0e53953246275de7a48d4fa9c11ed1b5e9661b99c51871f5c691f157f","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-4020","next":"us-ne/neb.-rev.-stat.-77-4022"},"notice":"GroundRules: Original legal text. Not legal advice."}