2017 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. 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, ยง 2.
