Nebraska Central Building & Loan Ass'n v. Yellowstone, Inc.

The question is presented to this court for the first time, where a corporation had been dissolved by the secretary of state, in accordance with section 24-1722, Comp. St. 1929, and a notation made in his corporation records that such corporation is dissolved for nonpayment of occupation tax, can the state collect taxes for subsequent years ? The state claims that, after such dissolution, corporation taxes are due for all years up to and including 1940, in the sum of $5.75 per annum, -or a total of $51.75. The trial court found for the plaintiff, and decided that there was but $5.75 due for…