Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 36 - NEBRASKA DEPARTMENT OF REVENUE RULES FOR THE COLLECTION OF DELINQUENT TAXES › Section 316-36-001 - SCOPE, DUTIES, AND GENERAL PRINCIPLES

Current through June 17, 2024
001.01 It is the duty of the Tax Commissioner
				and the Nebraska Department of Revenue (Department) to execute, administer, and
				effectively enforce all provisions of the revenue laws of this state.
001.02 These regulations govern
				collection procedures for the Department arising from and as required under any
				law administered, enforced, or supervised by the Department or the Tax
				Commissioner, except where a specific regulation of the Department
				applies.
001.03 No injunction, writ
				of mandamus, or other legal or equitable process may be issued in any suit,
				action, or proceeding in any court against this state to enjoin the collection
				of any tax required to be collected under any tax program administered by the
				Tax Commissioner.
001.04 The
				methods of enforcement and collection provided in the Uniform State Tax Lien
				Registration and Enforcement Act and Chapter 36 of these regulations, including
				distraint and sale, are fully independent, so that pursuing any one method is
				not conditioned upon use of any other method. The use of any one method does
				not limit the right of the Tax Commissioner to pursue any of the other methods
				of enforcement or collection.
001.05 Due Process of Law
A taxpayer has the right to due process of law in collection
				  matters before the Department. The Department will provide a fair and efficient
				  review and resolution of disputes. When possible, informal meetings with a
				  taxpayer in connection with collection efforts will be held at a time
				  reasonable to the taxpayer during normal business hours of the Department. The
				  taxpayer may employ representation at all stages of a disputed tax
				  matter.
001.06 Installment
				Payment of Tax Liabilities
At the time the first demand for payment is issued, a
				  taxpayer may pay delinquent taxes in installments by executing a payment
				  agreement within the limits established in
				  Reg-36-005,
				  Payment Agreements. Once collection efforts commence, the Department will
				  consider the financial condition of the taxpayer and the ability of the
				  taxpayer to make full payment. If a payment agreement will facilitate
				  collection of the delinquent taxes, the Department will enter into a payment
				  agreement with the taxpayer in accordance with
				  Reg-36-005.
001.07 Fair Collection Process
001.07A The Department will attempt other
				collection actions before seizing a taxpayer's assets. The Department will take
				steps to assure that every taxpayer is treated consistently and fairly. The
				Department will honor exemptions from levy and seizure and provide a process
				for asserting these claims as provided in
				Reg-36-010.
001.07B The Department will issue a demand
				for payment before commencing any collection action, except in the case of
				jeopardy. The demand for payment will notify the taxpayer of the collection
				actions that will commence if payment is not made. (
				Reg-36-006)
001.07C The Department will issue a demand
				for payment at least ten days before recording a notice of state tax lien,
				except in the case of jeopardy.
001.07D A taxpayer may demonstrate that
				recording a notice of state tax lien would be in error within ten days after
				the postmark date of the demand for payment. (
				Reg-36-006)
001.07E If, after recording a notice of state
				tax lien, the Department determines that its actions were in error, it will
				mail a lien termination within seven business days to the taxpayer and the
				filing office that recorded the lien. The lien termination will contain a
				statement that the notice of state tax lien was recorded in error. If the
				erroneous lien is obstructing a lawful transaction, such as a transfer of real
				property, the Department will immediately issue a lien termination to the
				appropriate parties. A copy of the lien termination and an explanation of the
				error will be transmitted to the major credit reporting companies.