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Nebraska Administrative Code
MOTOR VEHICLES, DEPARTMENT OFTitle 251 - NEBRASKA ADMINISTRATIVE CODE
Chapter 1 - NEBRASKA DEPARTMENT OF MOTOR VEHICLES
Section 251-1-013 - REVIEW OF RETURNS BY DEPARTMENT AND DEFICIENCY DETERMINATIONS AND PROCEDURE

251 Neb. Admin. Code, ch. 1, § 013

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Current through September 17, 2024
Section 251-1-013 - REVIEW OF RETURNS BY DEPARTMENT AND DEFICIENCY DETERMINATIONS AND PROCEDURE
013.01Examination.

As soon as practical after a return is filed, the Department shall examine it to determine the correct amount of tax. If the Department finds that the amount of tax shown on the return is less than the correct amount, it shall notify the taxpayer of the amount of deficiency determined.

013.02Failure to File.

If any person fails to file a return, the Department shall estimate the person's liability from any available information and notify the person of the amount of the deficiency determined.

013.03Final Assessment .

The amount of the deficiency determined shall constitute a final assessment together with interest and penalties thirty (30) days after the date on which notice was mailed to the taxpayer at his or her last known address unless a written protest is filed with the Department within such thirty-day (30-day) period.

013.04Final Decision.

The final assessment provision of 013.03 shall constitute a final decision for purposes of the Administrative Procedure Act.

013.05Presumption.

An assessment made by the Department shall be presumed to be correct. In any case when the validity of the assessment is questioned, the burden shall be on the person who challenges the assessment to establish by a preponderance of the evidence that the assessment is erroneous or excessive.

013.06Expiration Period and Extensions.
013.06A Except in the case of fraudulent return or of neglect or refusal to make a return, the notice of proposed deficiency determination shall be mailed within three (3) years after the last date of the month following the end of the period for which the amount proposed is to be determined of within three (3) years after the return is filed, whichever expires later.
013.06B The taxpayer and the Department may agree, prior to the expiration of the period in 013.06A, to extend the period during which the notice of deficiency determination can be mailed. The extension of the period for mailing of a deficiency determination shall also extend the period during which a refund can be claimed.

251 Neb. Admin. Code, ch. 1, § 013