2017 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-362.01 Tax amnesty; authorized; when.

Universal Citation: NE Code § 77-362.01 (2017)

77-362.01. Tax amnesty; authorized; when.

If a federal tax amnesty law is enacted, the Tax Commissioner shall have the authority to duplicate the federal amnesty program in implementing a Nebraska tax amnesty program for all taxpayers owing any tax imposed by reason of or pursuant to authorization by any law of the State of Nebraska and collected by the Department of Revenue. The Tax Commissioner shall have the authority to waive any and all penalties and any and all interest on all delinquent taxes due and owing from any taxpayer.

Source

  • Laws 1986, LB 1027, ยง 213.

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