48-2908 Action to collect unpaid combined taxes plus interest; additional investigation and enforcement action. - Nebraska Statutes

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Statutes > Nebraska > Chapter48 > 48-2908

48-2908. Action to collect unpaid combinedtaxes plus interest; additional investigation and enforcement action.Upon findinga contractor has violated the Employee Classification Act, the commissionershall instigate proceedings pursuant to the Employment Security Law to collectany unpaid combined taxes plus interest. The commissioner shall share anyviolations with the Department of Revenue for analysis of violations of theNebraska Revenue Act of 1967 and with the Nebraska Workers' Compensation Court.Upon receipt, the Department of Revenue shall promptly investigate and, ifappropriate, proceed with the collection of any income tax not withheld plusinterest and penalties. The commissioner, Department of Revenue, and NebraskaWorkers' Compensation Court shall refer any violation reasonably believedto be a civil or criminal violation of the Employment Security Law, the NebraskaRevenue Act of 1967, the Nebraska Workers' Compensation Act, or another lawto the appropriate prosecuting authority for appropriate action. SourceLaws 2010, LB563, § 8. Cross ReferencesEmployment Security Law, see section 48-601.Nebraska Revenue Act of 1967, see section 77-2701.Nebraska Workers' Compensation Act, see section 48-1,110.

State Codes and Statutes

Statutes > Nebraska > Chapter48 > 48-2908

48-2908. Action to collect unpaid combinedtaxes plus interest; additional investigation and enforcement action.Upon findinga contractor has violated the Employee Classification Act, the commissionershall instigate proceedings pursuant to the Employment Security Law to collectany unpaid combined taxes plus interest. The commissioner shall share anyviolations with the Department of Revenue for analysis of violations of theNebraska Revenue Act of 1967 and with the Nebraska Workers' Compensation Court.Upon receipt, the Department of Revenue shall promptly investigate and, ifappropriate, proceed with the collection of any income tax not withheld plusinterest and penalties. The commissioner, Department of Revenue, and NebraskaWorkers' Compensation Court shall refer any violation reasonably believedto be a civil or criminal violation of the Employment Security Law, the NebraskaRevenue Act of 1967, the Nebraska Workers' Compensation Act, or another lawto the appropriate prosecuting authority for appropriate action. SourceLaws 2010, LB563, § 8. Cross ReferencesEmployment Security Law, see section 48-601.Nebraska Revenue Act of 1967, see section 77-2701.Nebraska Workers' Compensation Act, see section 48-1,110.

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State Codes and Statutes

Statutes > Nebraska > Chapter48 > 48-2908

48-2908. Action to collect unpaid combinedtaxes plus interest; additional investigation and enforcement action.Upon findinga contractor has violated the Employee Classification Act, the commissionershall instigate proceedings pursuant to the Employment Security Law to collectany unpaid combined taxes plus interest. The commissioner shall share anyviolations with the Department of Revenue for analysis of violations of theNebraska Revenue Act of 1967 and with the Nebraska Workers' Compensation Court.Upon receipt, the Department of Revenue shall promptly investigate and, ifappropriate, proceed with the collection of any income tax not withheld plusinterest and penalties. The commissioner, Department of Revenue, and NebraskaWorkers' Compensation Court shall refer any violation reasonably believedto be a civil or criminal violation of the Employment Security Law, the NebraskaRevenue Act of 1967, the Nebraska Workers' Compensation Act, or another lawto the appropriate prosecuting authority for appropriate action. SourceLaws 2010, LB563, § 8. Cross ReferencesEmployment Security Law, see section 48-601.Nebraska Revenue Act of 1967, see section 77-2701.Nebraska Workers' Compensation Act, see section 48-1,110.