Statute 77 27 133

77-27,133. Nonresident; deficiency; action; process.Unless otherwise specifically provided for in the Nebraska Revenue Act of 1967, a deficiency assessed against a person not within this state may be prosecuted by an action in any court in this state having jurisdiction of the subject matter, and the court shall have in personam jurisdiction of such person in any such action for taxes imposed and assessed under the provisions of such act.Source Laws 1967, c. 487, § 133, p. 1637; Laws 1983, LB 447, § 91.