§ 77-1783.01 — Corporate taxes; corporate officer or employee; personal liability; collection procedure; limitation

Nebraska § 77-1783.01

• Jurisdiction: Nebraska
• Ch. 77: Revenue and Taxation

Text

(1) Any officer or employee with the duty to
collect, account for, or pay over any taxes imposed upon a corporation or
with the authority to decide whether the corporation will pay taxes imposed
upon a corporation shall be personally liable for the payment of such taxes
in the event of willful failure on his or her part to have a corporation perform
such act. Such taxes shall be collected in the same manner as provided under
the Uniform State Tax Lien Registration and Enforcement Act.
(2) Within sixty days after the day on which the notice and demand are
made for the payment of such taxes, any officer or employee seeking to challenge
the Tax Commissioner's determination as to his or her personal liability for
the corporation's unpaid taxes may petition for a redetermination. The petition
may include a request for the redetermination of the personal liability of
the corporate officer or employee, the redetermination of the amount of the
corporation's unpaid taxes, or both. If a petition for redetermination is
not filed within the sixty-day period, the determination becomes final at
the expiration of the period.
(3) If the requirements prescribed in subsection (2) of this section
are satisfied, the Tax Commissioner shall abate collection proceedings and
shall grant the officer or employee an oral hearing and give him or her ten
days' notice of the time and place of such hearing. The Tax Commissioner may
continue the hearing from time to time as necessary.
(4) Any notice required under this section shall be served personally
or by mail in the manner provided in section 77-27,135 .
(5) If the Tax Commissioner determines that further delay in the collection
of such taxes from the officer or employee will jeopardize future collection
proceedings, nothing in this section shall prevent the immediate collection
of such taxes.
(6) No notice or demand for payment may be issued against any officer
or employee with the duty to collect, account for, or pay over any taxes imposed
upon a corporation or with the authority to decide whether the corporation
will pay taxes imposed upon a corporation more than three years after the
final determination of the corporation's liability or more than one year after the closure or dismissal of
a bankruptcy case in which the corporation appeared as the debtor or debtor
in possession if the three-year period to issue a notice or demand for payment
had not expired prior to the filing of the petition in bankruptcy, whichever
date is later.
(7) For purposes of this section:
(a) Corporation shall mean any corporation and any other entity that
is taxed as a corporation under the Internal Revenue Code;
(b) Taxes shall mean all taxes and additions to taxes including interest
and penalties imposed under the revenue laws of this state which are administered
by the Tax Commissioner; and
(c) Willful failure shall mean that failure which was the result of
an intentional, conscious, and voluntary action.

Legislative History

Source: Laws 1996, LB 1041, § 5; Laws 2008, LB914, § 6; Laws 2009, LB165, § 2; Laws 2011, LB210, § 6. Cross References: Uniform State Tax Lien Registration and Enforcement Act, see section 77-3901.