Nebraska § 77-377.01 Delinquent
tax collection; contract with collection agency; when authorized

Nebraska Statutes

§ 77-377.01 — Delinquent tax collection; contract with collection agency; when authorized

Nebraska § 77-377.01

Ch. 77Revenue and Taxation

This text of Nebraska § 77-377.01 (Delinquent tax collection; contract with collection agency; when authorized) 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. § 77-377.01 (2026).

Text

The Tax Commissioner may, for the purposes of collecting
delinquent taxes due from a taxpayer and in addition to exercising those powers
in section  77-27,107 , contract with any collection agency licensed pursuant
to the Collection Agency Act, within or without the state, for the collection
of such delinquent taxes, including penalties and interest thereon. Such delinquent
tax claims may be assigned to the collection agency, for the purpose of litigation
in the agency's name and at the agency's expense, as a means of facilitating
and expediting the collection process.
For purposes of this section, a delinquent tax claim shall
be defined as a tax liability that is due and owing for a period longer than
six months and for which the taxpayer has been mailed at
least three notices requesting 

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The Tax Commissioner may, for the purposes of collecting
delinquent taxes due from a taxpayer and in addition to exercising those powers
in section 77-27,107 , contract with any collection agency licensed pursuant
to the Collection Agency Act, within or without the state, for the collection
of such delinquent taxes, including penalties and interest thereon. Such delinquent
tax claims may be assigned to the collection agency, for the purpose of litigation
in the agency's name and at the agency's expense, as a means of facilitating
and expediting the collection process.
For purposes of this section, a delinquent tax claim shall
be defined as a tax liability that is due and owing for a period longer than
six months and for which the taxpayer has been mailed at
least three notices requesting payment.
At least one notice shall include a statement
that the matter of such taxpayer's delinquency may be referred to a collection
agency in the taxpayer's home state.

Legislative History

Source: Laws 1981, LB 170, § 1; Laws 1993, LB 261, § 22; Laws 1993, LB 161, § 2; Laws 2012, LB727, § 28. Cross References: Collection Agency Act, see section 45-601.