42-3153. Remedies for collection
A. Every tax and all increases, interest and penalties imposed by this article may be collected by action in tax court instituted in the name of this state by the attorney general upon request of the department. This remedy is in addition to existing remedies or those provided by law.
B. At the request of the department, the attorney general or the county attorney shall bring an action in the name of this state to enjoin any person against whom a tax is levied under this chapter from engaging or continuing in any business for which a tax is imposed by this chapter until the taxes have been paid, and until the person has complied with this chapter.
Section: Previous 42-3101 42-3102 42-3103 42-3104 42-3106 42-3151 42-3152 42-3153 42-3154 42-3251 42-3251.01 42-3251.02 42-3252 42-3253 42-3301 NextLast modified: October 13, 2016