Nebraska § 77-2705.03 Direct payment
permit; revocation; relinquishment

Nebraska Statutes

§ 77-2705.03 — Direct payment permit; revocation; relinquishment

Nebraska § 77-2705.03

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2705.03 (Direct payment permit; revocation; relinquishment) 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. § 77-2705.03 (2026).

Text

(1)The holder of a direct payment permit holds the permit as a revocable privilege. The Tax Commissioner may revoke a direct payment permit. The Tax Commissioner shall mail notice of revocation to the permitholder. The decision of the Tax Commissioner to revoke a direct payment permit is not appealable.

(2)A permitholder may voluntarily relinquish a direct payment permit.

(3)Upon revocation or relinquishment of a direct payment permit, the permitholder shall notify all retailers given copies of the permit that it has been revoked or relinquished. Failure to give the notice shall be treated as a failure to pay sales and use taxes.

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(1) The holder
of a direct payment permit holds the permit as a revocable privilege. The
Tax Commissioner may revoke a direct payment permit. The Tax Commissioner
shall mail notice of revocation
to the permitholder. The
decision of the Tax Commissioner to revoke a direct payment permit is not
appealable.
(2) A permitholder may voluntarily relinquish a direct payment
permit.
(3) Upon revocation or relinquishment of a direct payment
permit, the permitholder shall notify all retailers given copies of the permit
that it has been revoked or relinquished. Failure to give the notice shall
be treated as a failure to pay sales and use taxes.