251 Neb. Admin. Code, ch. 1, § 015
Any corporate officer or employee with the authority to decide whether the corporation will pay the taxes imposed upon a corporation by IFTA, to file any reports or returns required by IFTA, or to perform any other act required of a corporation under IFTA shall be personally liable for the payment of the taxes, interest, or penalties in the event of a willful failure on his or her part to have the corporation perform such act. Such taxes shall be collected in the same manner as provided for under the Uniform State Tax Lien Registration and Enforcement Act.
Within thirty (30) days after the day on which the notice and demand are made for payment of such taxes, any corporate officer or employee seeking to challenge the Director's determination as to his or her personal liability for the corporation's unpaid taxes may petition for a redetermination. The petition may include a request for the redetermination of the personal liability of the corporate officer or employee, the redetermination of the amount of the corporation's unpaid taxes, or both. If a petition for redetermination is not filed within the thirty-day period, the determination becomes final at the expiration of the period.
If the requirements prescribed in 015.02 of this section are satisfied, the Director shall abate collection proceedings and shall grant the corporate officer or employee an oral hearing and give him or her ten (10) days notice of the time and place of such hearing. The Director may continue the hearing from time to time as is necessary.
Any notice required under section 015 shall be as provided in 004.10 of these rules and regulations, except as provided in 004.11.
If the Director determines that further delay in the collection of such taxes from the corporate officer or employee will jeopardize further collection proceedings, nothing in this section shall prevent the immediate collection of such taxes.
For purposes of this section:
251 Neb. Admin. Code, ch. 1, § 015