§ 77-367 — Products and services to identify nonfilers of returns, underreporters, nonpayers of taxes, or improper or fraudulent payments; contract authorized; duties; use of proceeds; report

Nebraska § 77-367

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

Text

(1) The Department of Revenue may contract to procure products
and services to develop, deploy, or administer systems or programs which identify
nonfilers of returns, underreporters, or nonpayers of taxes administered by
the department or improper or fraudulent payments made through programs administered
by the department. The department
shall enter into at least one such contract by December 31, 2014, and such
contract shall be for the purpose of identifying nonfilers of returns with
a tax liability in any amount or underreporters or nonpayers of taxes with
an outstanding tax liability of at least five thousand dollars. Fees
for services, reimbursements, costs incurred by the department, or other remuneration
may be funded from the amount of tax, penalty, interest, or other recovery
actually collected and shall be paid only after the amount is collected. The
Legislature intends to appropriate an amount from the tax, penalty, interest,
and other recovery actually collected, not to exceed the amount collected,
which is sufficient to pay for services, reimbursements, costs incurred by
the department, or other remuneration pursuant to this section. Vendors entering
into a contract with the department pursuant to this section are subject to
the requirements and penalties of the confidentiality laws of this state regarding
tax information.
(2) Ten percent of all proceeds received during each calendar
year due to the contracts entered into pursuant to this section shall be deposited
in the Department of Revenue Enforcement Fund for purposes of identifying
nonfilers, underreporters, nonpayers, and improper or fraudulent payments.
(3) The Tax Commissioner shall submit electronically an annual
report to the Revenue Committee of the Legislature and Appropriations Committee
of the Legislature on the amount of dollars generated during the previous
fiscal year pursuant to this section.

Legislative History

Source: Laws 2011, LB642, § 1; Laws 2012, LB782, § 135; Laws 2014, LB851, § 7.