reglab/housing_qa huggingface dataset:
NE Code § 77-373.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-373.01 - Department of Labor and Department of Revenue; statistical compilation; confidentiality; disclosure authorized.

77-373.01.  Department of Labor and Department of Revenue; statistical compilation; confidentiality; disclosure authorized.(1) The Department of Labor and the Department of Revenue shall use the codes under the North American Industry Classification System for the compilation and publication of statistics rather than codes under the Standard Industrial Classification System.For the sole purpose of determining or updating the proper code under the appropriate industrial classification system, the Department of Labor and the Department of Revenue may disclose to the other department identification information about taxpayers conducting a business in this state. The information disclosed shall be strictly limited to the name, address, and federal employer identification number or numbers of the taxpayer and the code under the industrial classification system.(2) Notwithstanding sections 77-2711 and 77-27,119 and for the sole purpose of administration of the Contractor Registration Act and the contractor database provisions of section 48-2117, the Department of Labor and the Department of Revenue may disclose to the other department identification information about taxpayers conducting a business in this state. The information disclosed shall be limited to the name, address, and federal employer identification number or numbers of the taxpayer.(3) The disclosures allowed under this section may be made notwithstanding any other provision of law of this state regarding disclosure of information by either department. Any information received by either department under this section shall be considered confidential by the receiving department, and any employee who discloses such information other than as specifically allowed by this section or other laws of this state shall be subject to the penalties normally imposed on employees who improperly disclose information.Source   Laws 1997, LB 875, § 19;  Laws 2009, LB162, § 8. Cross References  Contractor Registration Act, see section 48-2101.
NE Code § 77-374 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-374 - Department of Revenue; efficiency recommendations; report; to whom.

77-374.  Department of Revenue; efficiency recommendations; report; to whom.Where the Department of Revenue shall find that the administration of the revenue and property tax laws of the state might be more efficiently and economically conducted, it shall cause to be prepared recommendations to effect the desired objective. Such recommendations shall be given to the Governor and the chairperson of the appropriate legislative committee when the Legislature is next in regular session following the development of the recommendations. Should the Legislature be in regular session at the time such recommendations are compiled, the recommendations shall be communicated to the Governor and the appropriate committee of the Legislature.Source   Laws 1965, c. 459, § 13, p. 1459;   R.S.1943, (1976), § 77-332;   Laws 1980, LB 834, § 15;  Laws 2007, LB334, § 26.
NE Code § 77-375 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-375 - Tax Commissioner; administer oaths; compel attendance of witnesses; production of records; rules of procedure for discovery.

77-375.  Tax Commissioner; administer oaths; compel attendance of witnesses; production of records; rules of procedure for discovery.(1) The Tax Commissioner or his or her duly authorized representative may administer oaths and compel the attendance of witnesses and require the production of records as may be necessary for the performance of his or her responsibilities under applicable state law.(2) Any person shall comply with a written demand of the Tax Commissioner requiring the production of records notwithstanding the confidentiality provisions of section 8-1401. The records and the information contained thereon shall be protected pursuant to the confidentiality provisions applicable to the Tax Commissioner. Any person disclosing information to the Tax Commissioner pursuant to a demand for production of records under this subsection is immune from liability, civil, criminal, or otherwise, that might result from disclosing such information. The Tax Commissioner shall pay the costs of providing such information pursuant to section 8-1402.(3) The Tax Commissioner may adopt and promulgate rules of procedure for discovery, not in conflict with the laws governing discovery in civil cases, as may be necessary for the performance of his or her responsibilities under applicable state law.(4) The Tax Commissioner shall have access to the information required to be reported under the New Hire Reporting Act for the purpose of administering taxes he or she has a duty to collect.Source   Laws 1965, c. 459, § 9, p. 1457;   R.S.1943, (1976), § 77-328;   Laws 1980, LB 834, § 16;   Laws 1993, LB 345, § 6;   Laws 1995, LB 490, § 42;   Laws 1998, LB 1104, § 8;  Laws 1999, LB 36, § 9;  Laws 2007, LB223, § 1. Cross References  New Hire Reporting Act, see section 48-2301.
NE Code § 77-376 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-376 - Tax Commissioner; examination of financial records; no release of information; sharing of information; confidentiality.

77-376.  Tax Commissioner; examination of financial records; no release of information; sharing of information; confidentiality.(1) The Tax Commissioner may examine or cause to be examined in his or her behalf, and make memoranda from, any of the financial records of state and local subdivisions, persons, and corporations subject to the tax laws of this state. No information shall be released that is not so authorized by existing statutes. Unless otherwise prohibited by law, the Tax Commissioner may share the information examined with the taxing or law enforcement authorities of this state, other states, and the federal government.(2) The audit and examination selection criteria and standards, the discovery techniques, the design of technological systems to detect fraud and inconsistencies, and all other techniques utilized by the Department of Revenue to discover fraud, misstatements, inconsistencies, underreporting, and tax avoidance shall be confidential information. The department may disclose this information to certain persons to further its enforcement activities and as provided under section 50-1213, but such limited disclosure shall not change the confidential nature of the information.Source   Laws 1965, c. 459, § 10, p. 1458;   R.S.1943, (1976), § 77-329;   Laws 1980, LB 834, § 17;   Laws 1995, LB 490, § 43;  Laws 1999, LB 36, § 10;  Laws 2015, LB261, § 6;  Laws 2018, LB1089, § 2.
NE Code § 77-377 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-377 - Proceedings by Attorney General or county attorney; enforcement of revenue laws.

77-377.  Proceedings by Attorney General or county attorney; enforcement of revenue laws.The Department of Revenue may request the Attorney General or any county attorney to institute proceedings, actions, and prosecutions as may be required to enforce the laws relating to penalties, liabilities, assessments, collection, and payment of revenue and punishment of public officers, persons, or officers or agents of corporations for failure to comply with or for neglect to comply with the provisions of any revenue or property tax law administered by or subject to the administrative jurisdiction of the department.Source   Laws 1965, c. 459, § 8, p. 1457;   R.S.1943, (1976), § 77-327;   Laws 1980, LB 834, § 18;   Laws 1993, LB 345, § 7;  Laws 2007, LB334, § 27.
NE Code § 77-377.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-377.01 - Delinquent tax collection; contract with collection agency; when authorized.

77-377.01.  Delinquent tax collection; contract with collection agency; when authorized.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.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.
NE Code § 77-377.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-377.02 - Delinquent tax collection; collection agency; fees; remit funds.

77-377.02.  Delinquent tax collection; collection agency; fees; remit funds.(1) Fees for services, reimbursements, or other remuneration to such collection agency shall be based on the amount of tax, penalty, and interest actually collected and shall not be subject to the requirements of section 73-203 or 73-204. Each contract entered into between the Tax Commissioner and the collection agency shall provide for the payment of fees for such services, reimbursements, or other remuneration not in excess of fifty percent of the total amount of delinquent taxes, penalties, and interest actually collected.(2) All funds collected, less the fees for collection services as provided in the contract, shall be remitted to the Tax Commissioner within forty-five days from the date of collection from a taxpayer. Forms to be used for such remittances shall be prescribed by the Tax Commissioner.Source   Laws 1981, LB 170, § 2;  Laws 2019, LB512, § 11.
NE Code § 77-377.03 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-377.03 - Delinquent tax collection; collection agency; bond required.

77-377.03.  Delinquent tax collection; collection agency; bond required.Before entering into such a contract, the Tax Commissioner shall require a bond for the collection agency not in excess of one hundred thousand dollars, guaranteeing compliance with the terms of the contract and such bond shall be in addition to any bond required by section 45-608.Source  Laws 1981, LB 170, § 3.
NE Code § 77-377.04 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-377.04 - Delinquent tax collection; collection agency; subject to taxation.

77-377.04.  Delinquent tax collection; collection agency; subject to taxation.A collection agency entering into a contract with the Tax Commissioner for the collection of delinquent taxes pursuant to sections 77-377.01 to 77-377.04 agrees that it is receiving income from sources within this state or doing business in this state for purposes of the Nebraska income tax laws pursuant to section 77-2733 or 77-2734.02.Source   Laws 1981, LB 170, § 4;   Laws 1984, LB 1124, § 1.
NE Code § 77-378 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-378 - Delinquent taxpayers; Department of Revenue and Department of Labor; prepare, maintain, and publish list; Tax Commissioner and Commissioner of Labor; duties.

77-378.  Delinquent taxpayers; Department of Revenue and Department of Labor; prepare, maintain, and publish list; Tax Commissioner and Commissioner of Labor; duties.(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.Source Laws 2010, LB879, § 6.Cross References  Uniform State Tax Lien Registration and Enforcement Act, see section 77-3901.
NE Code § 77-379 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-379 - Act, how cited.

77-379.  Act, how cited.Sections 77-379 to 77-385 shall be known and may be cited as the Tax Expenditure Reporting Act.Source   Laws 1979, LB 17, § 1;   R.S.Supp.,1979, § 77-353;   Laws 1980, LB 834, § 20;   Laws 1991, LB 82, § 1.
NE Code § 77-380 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-380 - Legislative intent.

77-380.  Legislative intent.It is the intent of sections 77-202.03 and 77-379 to 77-385 to provide a mechanism which will enable the Legislature to better determine those sectors of the economy which are receiving indirect subsidies as a result of tax expenditures. The Legislature recognizes that the present budgeting system fails to accurately and totally reflect the revenue lost due to such tax expenditures and that as a result undetermined amounts of potential revenue are escaping public or legislative scrutiny. The loss of such potential revenue causes a narrowing of the tax base which in turn forces higher tax rates on the remaining tax base.Source   Laws 1979, LB 17, § 2;   R.S.Supp.,1979, § 77-354;   Laws 1980, LB 834, § 21.
NE Code § 77-381 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-381 - Terms, defined.

77-381.  Terms, defined.For purposes of the Tax Expenditure Reporting Act, unless the context otherwise requires:(1) Tax expenditure shall mean a revenue reduction that occurs in the tax base of the state or a political subdivision as the result of an exemption, deduction, exclusion, tax deferral, credit, or preferential rate introduced into the tax structure;(2) Department shall mean the Department of Revenue;(3) Income tax shall mean the tax imposed upon individuals and corporations under the Nebraska Revenue Act of 1967;(4) Sales tax shall mean the tax imposed upon expenditures under the Nebraska Revenue Act of 1967;(5) Property tax shall mean the tax imposed upon real and personal property under Chapter 77; and(6) Miscellaneous tax shall mean revenue sources other than income, sales, and property taxes for state and local government including, but not limited to, motor fuel taxes, liquor taxes, cigarette taxes, inheritance and estate taxes, generation-skipping transfer taxes, insurance premium taxes, and occupation taxes and fees or other taxes which generate state or local revenue annually in excess of two million dollars.Source   Laws 1979, LB 17, § 3;   R.S.Supp.,1979, § 77-355;   Laws 1980, LB 834, § 22;   Laws 1992, LB 1004, § 1;   Laws 1994, LB 1160, § 121;   Laws 1995, LB 182, § 65.  Cross References  Nebraska Revenue Act of 1967, see section 77-2701.
NE Code § 77-383 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-383 - Tax expenditure reports; department; access to information.

77-383.  Tax expenditure reports; department; access to information.The department may request from any state or local official or agency any information necessary to complete the reports required under section 77-382 and subsection (2) of section 77-385. All state and local officials or agencies shall cooperate with the department with respect to any such request.Source   Laws 1979, LB 17, § 5;   R.S.Supp.,1979, § 77-357;   Laws 1980, LB 834, § 24;  Laws 2014, LB989, § 2.
NE Code § 77-385 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-385 - Tax expenditure report; summary; submission required; joint hearing; supplemental information.

77-385.  Tax expenditure report; summary; submission required; joint hearing; supplemental information.(1) The report required under section 77-382 and a summary of the report shall be submitted to the Governor, the Executive Board of the Legislative Council, and the chairpersons of the Legislature's Revenue and Appropriations Committees on or before October 15, 1991, and October 15 of every even-numbered year thereafter. The report submitted to the executive board and the committees shall be submitted electronically. The department shall, on or before December 1 of each even-numbered year, appear at a joint hearing of the Appropriations Committee of the Legislature and the Revenue Committee of the Legislature and present the report. Any supplemental information requested by three or more committee members shall be presented within thirty days after the request. The summary shall be included with or appended to the Governor's budget presented to the Legislature in odd-numbered years.(2)(a) In addition to the tax expenditure report required under section 77-382, the department shall prepare an annual report that focuses specifically on the tax expenditures relating to sales and use tax as follows:(i) For 2014 and every fourth year thereafter, the report shall analyze the actual or estimated revenue loss caused by the tax expenditures described in subdivisions (2)(a) through (c) of section 77-382;(ii) For 2015 and every fourth year thereafter, the report shall analyze the actual or estimated revenue loss caused by the tax expenditures described in subdivisions (2)(d) through (f) of section 77-382;(iii) For 2016 and every fourth year thereafter, the report shall analyze the actual or estimated revenue loss caused by the tax expenditures described in subdivisions (2)(g) through (j) of section 77-382; and(iv) For 2017 and every fourth year thereafter, the report shall analyze the actual or estimated revenue loss caused by the tax expenditures described in subdivisions (2)(k) through (m) of section 77-382.(b) The report required under this subsection shall be submitted to the Governor, the Executive Board of the Legislative Council, and the chairpersons of the Revenue Committee of the Legislature and the Appropriations Committee of the Legislature on or before October 15 of each year. The report submitted to the executive board and the committees shall be submitted electronically. The department shall, on or before December 1 of each year, appear at a joint hearing of the Appropriations Committee of the Legislature and the Revenue Committee of the Legislature and present the report. Any supplemental information requested by three or more committee members shall be presented within thirty days after the request.Source   Laws 1979, LB 17, § 7;   R.S.Supp.,1979, § 77-359;   Laws 1980, LB 834, § 26;   Laws 1991, LB 82, § 3;  Laws 2012, LB782, § 136;  Laws 2013, LB612, § 1;  Laws 2014, LB989, § 3.
NE Code § 77-3,109 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3,109 - Charge for publications; authorized.

77-3,109.  Charge for publications; authorized.The Department of Revenue may charge persons and state agencies for the following publications of the Department of Revenue: Department of Revenue Annual Report, Package XN, Department of Revenue Tax Expenditure Report, and the Department of Revenue State Funds Booklet. The Tax Commissioner shall set the price of such publications which shall be the cost of production.Source  Laws 1986, LB 1027, § 211.
NE Code § 77-3,110 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3,110 - Department of Revenue Miscellaneous Receipts Fund; created; use; investment.

77-3,110.  Department of Revenue Miscellaneous Receipts Fund; created; use; investment.(1) All funds received pursuant to sections 77-3,109 and 77-3,118 shall be remitted to the State Treasurer for credit to the Department of Revenue Miscellaneous Receipts Fund which is hereby created.(2) On or before September 1, 2020, the State Treasurer shall transfer fifty-nine thousand five hundred dollars from the College Savings Plan Expense Fund to the Department of Revenue Miscellaneous Receipts Fund.(3) All money in the Department of Revenue Miscellaneous Receipts Fund shall be administered by the Department of Revenue and shall be used as follows:(a) Any money transferred to the fund under subsection (2) of this section shall be used by the Department of Revenue to defray the costs incurred to implement Laws 2020, LB1042; and(b) All other funds shall be used to defray the cost of production of the publications listed in section 77-3,109 or of the listings described in section 77-3,118 and to carry out any administrative responsibilities of the department.(4) Transfers may be made from the fund to the General Fund at the direction of the Legislature. Any money in the Department of Revenue Miscellaneous Receipts Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.Source   Laws 1986, LB 1027, § 212;   Laws 1993, LB 345, § 10;   Laws 1994, LB 1066, § 79;  Laws 2009, First Spec. Sess., LB3, § 54;  Laws 2020, LB1042, § 1.  Cross References   Nebraska Capital Expansion Act, see section 72-1269.  Nebraska State Funds Investment Act, see section 72-1260.