2019 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-4315 Report; confidential; information; inadmissible; when.

77-4315. Report; confidential; information; inadmissible; when.

Neither the Tax Commissioner nor a public employee may reveal facts contained in a report required by sections 77-4301 to 77-4316. Information contained in any report required by the Tax Commissioner shall not be used against the dealer in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due from the taxpayer making the report. Official stamps, labels, or other indicia denoting payment of the tax imposed by section 77-4303 shall not be used against the dealer in any criminal proceeding.

Source

• Laws 1990, LB 260, § 15;
• Laws 1991, LB 773, § 36.

Annotations

• Any written information received by the Tax Commissioner from a taxpayer complying with Nebraska's Marijuana and Controlled Substances Tax Act shall be considered part of the "report" referred to in this section. Such information is confidential. Under Nebraska's Marijuana and Controlled Substances Tax Act, information may be "directly" confidential under this section or "derivatively" confidential, if gained through the use of otherwise confidential information. All such confidential information is inadmissible against the taxpayer in a criminal proceeding, except when independently obtained or when being used in a prosecution to enforce the act. If a taxpayer, by unjustified nonpayment of a tax due under Nebraska's Marijuana and Controlled Substances Tax Act, forces the Tax Commissioner to file a tax lien or bring an action for unpaid taxes, disclosures resulting from the filing will not be confidential. State v. Garza, 242 Neb. 573, 496 N.W.2d 448 (1993).