Section 316-36-001 - SCOPE, DUTIES, AND GENERAL PRINCIPLES001.01 It is the duty of the Tax Commissioner and the Nebraska Department of Revenue (Department) to execute, administer, and effectively enforce all provisions of the revenue laws of this state. 001.02 These regulations govern collection procedures for the Department arising from and as required under any law administered, enforced, or supervised by the Department or the Tax Commissioner, except where a specific regulation of the Department applies.001.03 No injunction, writ of mandamus, or other legal or equitable process may be issued in any suit, action, or proceeding in any court against this state to enjoin the collection of any tax required to be collected under any tax program administered by the Tax Commissioner.001.04 The methods of enforcement and collection provided in the Uniform State Tax Lien Registration and Enforcement Act and Chapter 36 of these regulations, including distraint and sale, are fully independent, so that pursuing any one method is not conditioned upon use of any other method. The use of any one method does not limit the right of the Tax Commissioner to pursue any of the other methods of enforcement or collection.001.05 Due Process of Law A taxpayer has the right to due process of law in collection matters before the Department. The Department will provide a fair and efficient review and resolution of disputes. When possible, informal meetings with a taxpayer in connection with collection efforts will be held at a time reasonable to the taxpayer during normal business hours of the Department. The taxpayer may employ representation at all stages of a disputed tax matter.
001.06 Installment Payment of Tax Liabilities At the time the first demand for payment is issued, a taxpayer may pay delinquent taxes in installments by executing a payment agreement within the limits established in Reg-36-005, Payment Agreements. Once collection efforts commence, the Department will consider the financial condition of the taxpayer and the ability of the taxpayer to make full payment. If a payment agreement will facilitate collection of the delinquent taxes, the Department will enter into a payment agreement with the taxpayer in accordance with Reg-36-005.
001.07 Fair Collection Process 001.07A The Department will attempt other collection actions before seizing a taxpayer's assets. The Department will take steps to assure that every taxpayer is treated consistently and fairly. The Department will honor exemptions from levy and seizure and provide a process for asserting these claims as provided in Reg-36-010.001.07B The Department will issue a demand for payment before commencing any collection action, except in the case of jeopardy. The demand for payment will notify the taxpayer of the collection actions that will commence if payment is not made. ( Reg-36-006)001.07C The Department will issue a demand for payment at least ten days before recording a notice of state tax lien, except in the case of jeopardy.001.07D A taxpayer may demonstrate that recording a notice of state tax lien would be in error within ten days after the postmark date of the demand for payment. ( Reg-36-006)001.07E If, after recording a notice of state tax lien, the Department determines that its actions were in error, it will mail a lien termination within seven business days to the taxpayer and the filing office that recorded the lien. The lien termination will contain a statement that the notice of state tax lien was recorded in error. If the erroneous lien is obstructing a lawful transaction, such as a transfer of real property, the Department will immediately issue a lien termination to the appropriate parties. A copy of the lien termination and an explanation of the error will be transmitted to the major credit reporting companies.316 Neb. Admin. Code, ch. 36, § 001
Neb. Rev. Stat. §§ 77-361, 77-366, 77-2710, 77-27,111, 77-3904, 77-3906, and 77-3908(2). July 3, 2013.