2006 Nebraska Revised Statutes - § 77-2792 — Income tax; Tax Commissioner; abate unpaid assessment and interest; waive penalties; when.

Section 77-2792
Income tax; Tax Commissioner; abate unpaid assessment and interest; waive penalties; when.

(1) The Tax Commissioner may abate the unpaid portion of the assessment of any income tax or any liability in respect thereto which (a) is excessive in amount, (b) is assessed after the expiration of the period of limitations properly applicable thereto, (c) is erroneously or illegally assessed, or (d) is the result of an inconsistent position under section 1311 of the Internal Revenue Code of 1986.

(2) No claim for abatement shall be filed by a taxpayer in respect to an assessment of any income tax imposed under the Nebraska Revenue Act of 1967.

(3) The Tax Commissioner may abate the unpaid portion of the assessment of any tax or any liability in respect thereto if he or she determines under uniform rules prescribed by him or her that the administration and collection costs involved would not warrant collection of the amount due.

(4) In all proceedings under the Nebraska Revenue Act of 1967, the Tax Commissioner may act for and on behalf of the people of the State of Nebraska. The Tax Commissioner in his or her discretion may waive all or part of any penalties provided by such act but may not waive the minimum interest on delinquent taxes at the rate specified in section 45-104.02, as such rate may from time to time be adjusted, except as provided in this section.

(5) The Tax Commissioner may abate interest when:

(a) The interest is attributable to error or unreasonable delay in performing a ministerial duty by the Department of Revenue or to erroneous written advice given to the taxpayer by the Tax Commissioner or an employee of the department acting in his or her official capacity when the written advice was a direct response to a request from the taxpayer and the taxpayer reasonably relied upon the advice;

(b) The interest is attributable to an amount previously refunded by the Tax Commissioner for the period interest on such amount was not allowed under section 77-2794;

(c) The interest is attributable to the recovery of an amount erroneously refunded by the Tax Commissioner for the period the amount was actually held by the state, and the first ninety days after such amount was refunded, when such refund was not requested or caused by information provided by the taxpayer; or

(d) The interest on the related federal amount was abated by the Internal Revenue Service.

Source:

Laws 1967, c. 487, § 92, p. 1614

Laws 1991, LB 240, § 2

Laws 1991, LB 773, § 18

Laws 1992, Fourth Spec. Sess., LB 1, § 37

~Reissue Revised Statutes of Nebraska