2017 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-3807 Tax Commissioner; powers and duties.

Universal Citation: NE Code § 77-3807 (2017)

77-3807. Tax Commissioner; powers and duties.

(1) The Tax Commissioner shall prescribe the necessary forms and the supporting documentation to be filed for the reporting and payment of the tax imposed by section 77-3802 and for the calculation of credits allowable under subsection (5) of section 77-2715.07.

(2) The Tax Commissioner shall adopt and promulgate rules and regulations to carry out sections 77-3801 to 77-3807.

(3) The Tax Commissioner may use electronic funds transfers to collect the tax imposed by section 77-3802 or to pay any refunds allowed under section 77-3806. The use of electronic funds transfers shall not change the rights of any party from the rights such party would have if a different method of payment is used.

Source

  • Laws 1986, LB 774, § 7;
  • Laws 2007, LB456, § 3.

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