State Codes and Statutes

State Codes and Statutes

Statutes > Nebraska > Chapter77 > 77-5601

77-5601. Tax amnestyprogram; application; department; powers and duties; Department of RevenueEnforcement Fund; Department of Revenue Enforcement Technology Fund; created;investment.(1) From August 1, 2004, through October 31,2004, there shall be conducted a tax amnesty program with regard to taxesdue and owing that have not been reported to the Department of Revenue. Anyperson applying for tax amnesty shall pay all unreported taxes that were dueon or before April 1, 2004. Any person that applies for tax amnesty and isaccepted by the Tax Commissioner shall have any penalties and interest waivedon unreported and delinquent taxes notwithstanding any other provisions oflaw to the contrary.(2) To be eligible for the tax amnesty provided by this section, theperson shall apply for amnesty within the amnesty period, file a return foreach taxable period for which the amnesty is requested by December 31, 2004,if no return has been filed, and pay in full all taxes for which amnesty issought with the return or within thirty days after the application if a returnwas filed prior to the amnesty period. Tax amnesty shall not be availablefor any person that is under civil or criminal audit, investigation, or prosecutionfor unreported or delinquent taxes by this state or the United States Governmenton or before April 16, 2004.(3) The department shall not seek civil or criminal prosecution againstany person for any taxable period for which amnesty has been granted. TheTax Commissioner shall develop forms for applying for the tax amnesty program,develop procedures for qualification for tax amnesty, and conduct a publicawareness campaign publicizing the program.(4) If a person elects to participate in the amnesty program, the electionshall constitute an express and irrevocable relinquishment of all administrativeand judicial rights to challenge the imposition of the tax or its amount.Nothing in this section shall prohibit the department from adjusting a returnas a result of any state or federal audit.(5)(a) Except for any local option sales tax collected and returnedto the appropriate municipality and any motor vehicle fuel, diesel fuel, andcompressed fuel taxes, which shall be deposited in the Highway Trust Fundor Highway Allocation Fund as provided by law, no less than eighty percentof all revenue received pursuant to the tax amnesty program shall be depositedin the General Fund; ten percent, not to exceed five hundred thousand dollars,shall be deposited in the Department of Revenue Enforcement Fund; and tenpercent, not to exceed five hundred thousand dollars, shall be deposited inthe Department of Revenue Enforcement Technology Fund. Any amount that wouldotherwise be deposited in the Department of Revenue Enforcement Fund or theDepartment of Revenue Enforcement Technology Fund that is in excess of thefive-hundred-thousand-dollar limitation shall be deposited in the GeneralFund.(b) For fiscal year 2005-06, all proceeds in the Department of RevenueEnforcement Fund shall be appropriated to the department for purposes of employinginvestigators, agents, and auditors and otherwise increasing personnel forenforcement of the Nebraska Revenue Act of 1967. For fiscal year 2005-06,all proceeds in the Department of Revenue Enforcement Technology Fund shallbe appropriated to the department for the purposes of acquiring lists, software,programming, computer equipment, and other technological methods for enforcingthe act.(c) For fiscal years after fiscal year 2005-06, twenty percent of allproceeds received during the previous calendar year due to the efforts ofauditors and investigators hired pursuant to subdivision (5)(b) of this section,not to exceed seven hundred fifty thousand dollars, shall be deposited inthe Department of Revenue Enforcement Fund for purposes of employing investigatorsand auditors or continuing such employment for purposes of increasing enforcementof the act.(6)(a) The department shall prepare a report by April 1, 2005, and byFebruary 1 of each year thereafter detailing the results of the tax amnestyprogram and the subsequent enforcement efforts. For the report due April 1,2005, the report shall include (i) the amount of revenue obtained as a resultof the tax amnesty program broken down by tax program, (ii) the amount obtainedfrom instate taxpayers and from out-of-state taxpayers, and (iii) the amountobtained from individual taxpayers and from business enterprises.(b) For reports due in subsequent years, the report shall include (i)the number of personnel hired for purposes of subdivision (5)(b) of this sectionand their duties, (ii) a description of lists, software, programming, computerequipment, and other technological methods acquired pursuant to such subdivisionand the purposes of each, and (iii) the amount of new revenue obtained asa result of the new personnel and acquisitions during the prior calendar year,broken down into the same categories as described in subdivision (6)(a) ofthis section.(7) The Department of Revenue Enforcement Fund and the Department ofRevenue Enforcement Technology Fund are created. Transfers may be made fromthe Department of Revenue Enforcement Fund to the General Fund at the directionof the Legislature. The Departmentof Revenue Enforcement Fund may receive transfers from the Local Civic, Cultural,and Convention Center Financing Fund at the direction of the Legislature forthe purpose of administering the Sports Arena Facility Financing AssistanceAct. Any money in the Department of Revenue Enforcement Fund andthe Department of Revenue Enforcement Technology Fund available for investmentshall be invested by the state investment officer pursuant to the NebraskaCapital Expansion Act and the Nebraska State Funds Investment Act. The Departmentof Revenue Enforcement Technology Fund shall terminate on July 1, 2006. Anyunobligated money in the fund at that time shall be deposited in the GeneralFund.(8) For purposes of this section, taxes mean any taxes collected bythe department, including, but not limited to state and local sales and usetaxes, individual and corporate income taxes, financial institutions deposittaxes, motor vehicle fuel, diesel fuel, and compressed fuel taxes, cigarettetaxes, transfer taxes, and charitable gaming taxes. SourceLaws 2004, LB 1017, § 23; Laws 2009, First Spec. Sess., LB3, § 58; Laws 2010, LB779, § 18.Operative Date: July 1, 2010 Cross ReferencesNebraska Capital Expansion Act, see section 72-1269.Nebraska Revenue Act of 1967, see section 77-2701.Nebraska State Funds Investment Act, see section 72-1260.Sports Arena Facility Financing Assistance Act, see section 13-3101.