State Codes and Statutes

Statutes > Nebraska > Chapter77 > 77-378

77-378. Delinquent taxpayers; Department ofRevenue and Department of Labor; prepare, maintain, and publish list; TaxCommissioner and Commissioner of Labor; duties.(1) The Department of Revenue and theDepartment of Labor shall prepare, maintain, and publish a list of delinquenttaxpayers who owe taxes or fees, including interest, penalties, and costs,in excess of twenty thousand dollars for which a notice of lien has been filedwith the appropriate filing officer in accordance with the Uniform State TaxLien Registration and Enforcement Act, except that no such list of delinquenttaxpayers shall include any taxpayer that has not exhausted or waived allrights of appeal from a final balance of tax liability. The list may be postedon the web site of the Department of Revenue or the Department of Labor. Thelist shall include the name and address of the delinquent taxpayer, the typeof tax or fee due, and the amount of tax or fee due, including interest, penalties,and costs.(2) The TaxCommissioner and Commissioner of Labor shall update the list of delinquenttaxpayers on a quarterly basis. The list shall not include (a) the name orrelated information of any taxpayer who has entered into a payment agreementwith the Tax Commissioner or Commissioner of Labor and who is in compliancewith that agreement or (b) the name or related information of any person whois protected by a stay that is in effect under the federal bankruptcy law.The name of a taxpayer shall be removed from the list within fifteen daysafter the payment in full of the debt or within fifteen days after the taxpayerenters into a payment agreement with the Tax Commissioner or Commissionerof Labor. A taxpayer may be placed back on the list if the taxpayer is morethan fifteen days delinquent on a payment agreement.(3) At least thirty daysbefore the disclosure of the name of a delinquent taxpayer pursuant to subsection(1) of this section, the Tax Commissioner or Commissioner of Labor shall maila written notice to the delinquent taxpayer at the taxpayer's last-known addressinforming the taxpayer that the failure to cure the tax delinquency couldresult in the taxpayer's name being included in a list of delinquent taxpayersthat is published by the Tax Commissioner or Commissioner of Labor pursuantto this section. SourceLaws 2010, LB879, § 6.Operative Date: July 15, 2010 Cross ReferencesUniform State Tax Lien Registration and Enforcement Act, see section 77-3901.