Bill > LB270

This bill amends the existing tax code to provide a mechanism for municipalities to request a review by the Auditor of Public Accounts when they suspect sales and use tax reporting irregularities or discrepancies. Specifically, the bill allows a certified municipal representative who reviews confidential tax returns to notify the Auditor of Public Accounts if they identify a potential issue with tax reporting. The certified individual, who can be a municipal employee or contractor, will be able to review confidential sales and use tax returns for businesses within their municipality's boundaries, but must do so on the Department of Revenue's premises (with some exceptions). If the representative identifies a suspected irregularity or discrepancy during their review, they can now provide notification to the Auditor of Public Accounts, who may then conduct an audit. The bill maintains strict confidentiality requirements, making it a Class I misdemeanor for unauthorized disclosure of tax information, while providing a new pathway for potentially identifying tax reporting issues at the local level.

Budget and Finance

https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=59051