Nebraska § 48-2908 Action to collect unpaid combined
taxes plus interest; additional investigation and enforcement action

Nebraska Statutes

§ 48-2908 — Action to collect unpaid combined taxes plus interest; additional investigation and enforcement action

Nebraska § 48-2908

Ch. 48Labor

This text of Nebraska § 48-2908 (Action to collect unpaid combined taxes plus interest; additional investigation and enforcement action) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 48-2908 (2026).

Text

Upon finding
a contractor has violated the Employee Classification Act, the commissioner
shall instigate proceedings pursuant to the Employment Security Law to collect
any unpaid combined taxes plus interest. The commissioner shall share any
violations with the Department of Revenue for analysis of violations of the
Nebraska Revenue Act of 1967 and with the Nebraska Workers' Compensation Court.
Upon receipt, the Department of Revenue shall promptly investigate and, if
appropriate, proceed with the collection of any income tax not withheld plus
interest and penalties. The commissioner, Department of Revenue, and Nebraska
Workers' Compensation Court shall refer any violation reasonably believed
to be a civil or criminal violation of the Employment Security Law, the Nebraska
Revenue Act of 19

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Upon finding
a contractor has violated the Employee Classification Act, the commissioner
shall instigate proceedings pursuant to the Employment Security Law to collect
any unpaid combined taxes plus interest. The commissioner shall share any
violations with the Department of Revenue for analysis of violations of the
Nebraska Revenue Act of 1967 and with the Nebraska Workers' Compensation Court.
Upon receipt, the Department of Revenue shall promptly investigate and, if
appropriate, proceed with the collection of any income tax not withheld plus
interest and penalties. The commissioner, Department of Revenue, and Nebraska
Workers' Compensation Court shall refer any violation reasonably believed
to be a civil or criminal violation of the Employment Security Law, the Nebraska
Revenue Act of 1967, the Nebraska Workers' Compensation Act, or another law
to the appropriate prosecuting authority for appropriate action.

Legislative History

Source: Laws 2010, LB563, § 8. Cross References: Employment Security Law, see section 48-601. Nebraska Revenue Act of 1967, see section 77-2701. Nebraska Workers' Compensation Act, see section 48-1,110.