Legal Opinion

Opinion No. (1980)

Nebraska Attorney General Reports

Decided November 5, 1980Published

1Opinion of the Court

REQUESTED BY: Fred A. Herrington, State Tax Commissioner, Nebraska Department of Revenue. 1. Whether the Nebraska severance tax on oil and natural gas resources applies to the production of such resources applies to the production of such resources from government lands or Indian lands located within a Nebraska Indian reservation?

2. How should the deduction from the royalty owners' payment, in the amount of the royalty owners' share of the severance tax, be treated with regard to such production?

1. The tax applies to the private lessees' share of such production, but does not apply to the…

2Cases cited9 opinions

Barwise v. SheppardSupreme Court of the United States · 1936
Indian Territory Illuminating Oil Co. v. Board of Equalization of Tulsa Cty.Supreme Court of the United States · 1933
Group No. 1 Oil Corporation v. SheppardCourt of Appeals of Texas · 1935
State v. Cheyenne CountyNebraska Supreme Court · 1934
Continental Insurance v. SmrhaNebraska Supreme Court · 1936

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