§ 13-2814 — Sales and use tax; administration

Nebraska § 13-2814

• Jurisdiction: Nebraska
• Ch. 13: Cities, Counties, and Other Political Subdivisions

Text

(1) The Tax Commissioner shall administer all sales and use taxes adopted
under section 13-2813 . The Tax Commissioner may prescribe forms and adopt
and promulgate rules and regulations in conformity with the Nebraska Revenue
Act of 1967, as amended, for the making of returns and for the ascertainment,
assessment, and collection of taxes. The council shall furnish a certified
copy of the adopting or repealing resolution to the Tax Commissioner in accordance
with such rules and regulations. The tax shall begin the first day of the
next calendar quarter following receipt by the Tax Commissioner of the certified
copy of the adopted resolution if the certified copy of the adopted resolution
is received sixty days prior to the start of the next calendar quarter.
(2) For resolutions containing a termination date, the termination date
is the first day of a calendar quarter. The council shall furnish a certified
statement to the Tax Commissioner no more than one hundred twenty days and
at least sixty days before the termination date stating that the termination
date in the resolution is still valid. If the certified statement is not furnished
within the prescribed time, the tax shall remain in effect and the Tax Commissioner
shall continue to collect the tax until the first day of the calendar quarter
which is at least sixty days after receipt of the certified statement notwithstanding
the termination date stated in the resolution.
(3) The Tax Commissioner shall
collect the sales and use tax concurrently with collection of a state tax
in the same manner as the state tax is collected. The Tax Commissioner shall
remit monthly the proceeds of the tax to the municipal county imposing the
tax, after deducting the amount of refunds made and three percent of the remainder
as an administrative fee necessary to defray the cost of collecting the tax
and the expenses incident thereto. The Tax Commissioner shall keep full and
accurate records of all money received and distributed. All receipts from
the three percent administrative fee shall be deposited in the Municipal Equalization
Fund.
(4) Upon any claim of illegal
assessment and collection, the taxpayer has the same remedies as provided
for claims of illegal assessment and collection of the state tax. It is the
intention of the Legislature that the provisions of law which apply to the
recovery of state taxes illegally assessed and collected apply to the recovery
of sales and use taxes illegally assessed and collected under section 13-2813 .

Legislative History

Source: Laws 2001, LB 142, § 14; Laws 2003, LB 381, § 2; Laws 2005, LB 274, § 223; Laws 2011, LB211, § 2. Cross References: Nebraska Revenue Act of 1967, see section 77-2701.