BOLL v. DEPARTMENT OF REVENUE, STATE OF NE

Nos. S-93-1105, S-93-1106.

528 N.W.2d 300 (1995)

247 Neb. 473

David E. BOLL, Appellee, v. DEPARTMENT OF REVENUE, State of Nebraska, Appellant. (Two Cases.)

Supreme Court of Nebraska.

March 3, 1995.


Attorney(s) appearing for the Case

Don Stenberg, Atty. Gen., and Joseph P. Loudon, Lincoln, for appellant.

O. William VonSeggern, of Grimminger & VonSeggern, Grand Island, for appellees.

HASTINGS, C.J., and WHITE, CAPORALE, LANPHIER, and WRIGHT, JJ., and GRANT, J., Retired, and HOWARD, District Judge, Retired.


HOWARD, D.J., Retired.

The Department of Revenue (Department) appeals a district court's holding that Neb. Rev.Stat. § 77-4312(4) (Cum.Supp.1994), in requiring payment of an unpaid marijuana and controlled substances tax or the posting of security therefor as a prerequisite to a hearing on the redetermination of such tax, violates due process as applied to David E. Boll and Lisa M. Boll.

The Bolls sought a redetermination of the drug tax assessed against...

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