§ 77-378 — Delinquent taxpayers; Department of Revenue and Department of Labor; prepare, maintain, and publish list; Tax Commissioner and Commissioner of Labor; duties

Nebraska § 77-378

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

Text

(1) The Department of Revenue and the
Department of Labor shall prepare, maintain, and publish a list of delinquent
taxpayers who owe taxes or fees, including interest, penalties, and costs,
in excess of twenty thousand dollars for which a notice of lien has been filed
with the appropriate filing officer in accordance with the Uniform State Tax
Lien Registration and Enforcement Act, except that no such list of delinquent
taxpayers shall include any taxpayer that has not exhausted or waived all
rights of appeal from a final balance of tax liability. The list may be posted
on the website of the Department of Revenue or the Department of Labor. The
list shall include the name and address of the delinquent taxpayer, the type
of tax or fee due, and the amount of tax or fee due, including interest, penalties,
and costs.
(2) The Tax
Commissioner and Commissioner of Labor shall update the list of delinquent
taxpayers on a quarterly basis. The list shall not include (a) the name or
related information of any taxpayer who has entered into a payment agreement
with the Tax Commissioner or Commissioner of Labor and who is in compliance
with that agreement or (b) the name or related information of any person who
is protected by a stay that is in effect under the federal bankruptcy law.
The name of a taxpayer shall be removed from the list within fifteen days
after the payment in full of the debt or within fifteen days after the taxpayer
enters into a payment agreement with the Tax Commissioner or Commissioner
of Labor. A taxpayer may be placed back on the list if the taxpayer is more
than fifteen days delinquent on a payment agreement.
(3) At least thirty days
before the disclosure of the name of a delinquent taxpayer pursuant to subsection
(1) of this section, the Tax Commissioner or Commissioner of Labor shall mail
a written notice to the delinquent taxpayer at the taxpayer's last-known address
informing the taxpayer that the failure to cure the tax delinquency could
result in the taxpayer's name being included in a list of delinquent taxpayers
that is published by the Tax Commissioner or Commissioner of Labor pursuant
to this section.

Legislative History

Source: Laws 2010, LB879, § 6. Cross References: Uniform State Tax Lien Registration and Enforcement Act, see section 77-3901.