Bill > LB1110

This bill makes several changes to tax laws, including allowing the Department of Health and Human Services and the Department of Revenue to share confidential information for administrative purposes, establishing new fees for delinquent tax claims and other tax-related requests, and modifying how certain tax revenues are distributed. Specifically, it introduces a collection fee of at least $25 or 10% of the tax liability for delinquent taxes, adds actual collection costs to outstanding tax bills, and imposes an assessment fee of at least $25 or 10% on notices of deficiency. It also requires a $40 filing fee for certain tax redetermination petitions, with a waiver for those deemed indigent, and a $25 fee for applications to waive interest or penalties and for requests for certificates stating no tax is due. These collected fees and costs will go into the Department of Revenue Enforcement Fund, and the fees will be adjusted annually based on inflation. The bill also clarifies that contracts with collection agencies for delinquent taxes can include provisions for the agency to collect fees and costs that were previously added to the tax liability, and it redirects a portion of the tax collected from cash devices to the Department of Revenue Enforcement Fund. Additionally, revenue from tobacco product taxes will now be transferred to the Department of Revenue Enforcement Fund to cover administrative costs, and the Department of Revenue Enforcement Fund itself is expanded to cover the administration and enforcement of any activity or function managed by the Tax Commissioner.

Budget and Finance

https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=62735