Nebraska Revised Statute 77-1702

Chapter 77

77-1702.

Collection of taxes; medium of payment.

State warrants are receivable for the amount payable into the state treasury on account of tax levied for general state purposes. County warrants are receivable for the amount payable into the county treasury for general purposes. City warrants shall be received for the city general tax, village warrants for the village general tax, and town warrants for the town general tax. State, city, village, or township taxes, levied for other special purposes, may be paid by warrants drawn and payable out of the particular fund on account of which they are tendered. Lawful money of the United States, checks, drafts, credit cards, charge cards, debit cards, money orders, electronic funds transfers, or other bills of exchange may be accepted in payment of any state, county, village, township, school district, learning community, or other governmental subdivision tax, levy, excise, duty, custom, toll, penalty, fine, license, fee, or assessment of whatever kind or nature, whether general or special.

Source

Annotations

  • Treasurer has no authority to receive anything but lawful money, and may refuse check or draft, but, if accepted and paid, will operate as payment. Richards v. Hatfield, 40 Neb. 879, 59 N.W. 777 (1894).