28-5933. Contingent fee collection
contracts


A. In the administration and enforcement of this chapter, the department may enter
into contingent fee contracts to collect delinquent taxes, penalties and interest due
under this chapter, consistent with the requirements of sections 28-5935 through 28-5938.


B. The department shall not contract for the collection of delinquent taxes that
exceed one thousand dollars for an individual, corporation or partnership.