ALEXANDER v. DEPARTMENT OF REVENUE

No. S-94-016.

527 N.W.2d 852 (1995)

247 Neb. 502

Donald G. ALEXANDER and Debra L. Alexander, Appellees, v. DEPARTMENT OF REVENUE, STATE OF NEBRASKA, Appellant.

Supreme Court of Nebraska.

March 3, 1995.


Attorney(s) appearing for the Case

Don Stenberg, Atty. Gen., and Kimberly A. Klein, Lincoln, for appellant.

Kirk E. Naylor, Jr., Lincoln, for appellees.

WHITE, C.J., CAPORALE, FAHRNBRUCH, LANPHIER, WRIGHT and CONNOLLY, JJ., and BOSLAUGH, J., Retired.


LANPHIER, Justice.

This case is an appeal from the Lancaster County District Court's holding that Neb. Rev.Stat. § 77-4312(4) (Cum.Supp.1994) violates the due process of indigent taxpayers. Section 77-4312(4) requires payment of an unpaid marijuana and controlled substances tax or the posting of security as a prerequisite to a hearing on the redetermination of such tax.

On April 17, 1992, the Nebraska Department of Revenue (Department) issued a notice...

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