{"data":{"id":"us-ne/neb.-rev.-stat.-77-4311","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-4311","heading":"Tax determination; notice; requirements; jeopardy determination; effect.","body":"Notice of a determination that the tax imposed by section 77-4303 is due and owing shall be personally served or mailed to the dealer within six years after the Tax Commissioner knows or has information available to make such determination. A determination that a dealer does not possess an official stamp, label, or other indicium showing that the tax imposed by section 77-4303 has been paid or has not paid the tax imposed by section 77-4303 shall be considered a jeopardy determination. In any proceedings in court brought to enforce payment of taxes and applicable penalties under sections 77-4301 to 77-4316, a jeopardy determination, made with or without notice to the dealer, shall be for all purposes prima facie evidence of the dealer's failure to pay such taxes.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-4311","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"5fc17cc81c8a0d132d79383cab3afe647b67eec758aa628d1a5c3e2eb5950946","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-4310.03","next":"us-ne/neb.-rev.-stat.-77-4312"},"notice":"GroundRules: Original legal text. Not legal advice."}