316 Neb. Admin. Code, ch. 36, § 002

Current through September 17, 2024

Section 316-36-002 - DEFINITIONS

002.01 The definitions in this regulation apply throughout Title 316, Chapter 36.

002.02 Balance due notice means a notice mailed by the Department to the taxpayer stating:

002.02A That the Department, after reviewing a return, has determined that tax, interest, or penalties remain due and owing after all payments and credits have been applied, either as indicated by the taxpayer on the return, or as calculated by the Department; and

002.02B The amount of the tax, interest, or penalties that remain due and owing.

002.03 Bankruptcy petition

Bankruptcy petition means a petition filed in the Bankruptcy Court under 11 U.S.C. §§ 301, 302, 303, or 304 commencing a bankruptcy case, whether filed by the taxpayer/debtor or creditors of the taxpayer/debtor.

002.04 Collection action

Collection action means any action available to the Department to collect delinquent taxes from taxpayers. Collection action includes, but is not limited to: issuing levies; perfecting state tax liens; seizing and selling property; and revoking permits.

002.05 Corporation

Corporation means any corporation and any other entity that is taxed as a corporation under the Internal Revenue Code.

002.06 Date of assessment, except as provided below, means the date the liability is posted to the books of the Department and a balance due notice is generated.

002.06A Income tax which is shown to be due on an income tax return, including revisions for mathematical errors, is assessed on the date the return is filed.

002.06B Any amended tax return showing an increase of tax is assessed on the date the return is filed.

002.06C If a tax return is properly filed without the correct computation of the tax, or without full payment of the tax due, the tax is assessed on the date when payment is due.

002.06D If an amended tax return or report filed pursuant to Neb. Rev. Stat. § 77-2775 concedes the accuracy of a federal change or correction, or if a state change or correction has become final, any deficiency is assessed on the date of filing of the report or amended return.

002.06E If a notice of proposed deficiency determination is issued, the date of assessment is the date the proposed deficiency determination becomes final.

002.07 Debtor

Debtor means a person or taxpayer concerning which a bankruptcy petition has been filed.

002.08 Delinquency

Delinquency means any tax, interest, penalties, or costs which are owed and past due, regardless of whether the amount was simply unpaid or issued by the Department as a balance due notice, jeopardy assessment, notice of proposed deficiency determination, or any other assessment.

002.09 Demand for payment

Demand for payment means a notice which informs the taxpayer of the final amount due, including interest, penalties, and costs, and the tax programs for which it is due. ( Reg-36-004, Demand for Payment)

002.10 Department

Department means the Nebraska Department of Revenue.

002.11 Hearing Officer

Hearing Officer means the Tax Commissioner, or an individual designated by the Tax Commissioner, to conduct a hearing or other proceeding pursuant to the Administrative Procedure Act, whether designated as the presiding officer, administrative law judge, or some other title designation.

002.12 Jeopardy

Jeopardy means a situation which may require immediate action under Reg-36-003.03.

002.13 Levy

Levy means a collection action where the Department executes against the income, cash flow, or property of the taxpayer. Levies may be made against the income or assets of the taxpayer, including, but not limited to: wages; bank accounts; securities; rents owed to; debts owed to; or other property of the taxpayer.

002.14 Notice of proposed deficiency determination

Notice of proposed deficiency determination means a notice mailed to the taxpayer informing the taxpayer that the Department has examined relevant books and records and determined that returns should have been filed, or that the returns filed, or the remittances made, do not accurately report and pay the correct amount of any tax, interest, or penalty; and that additional tax, interest, or penalty is due.

002.15 Person

Person means bodies politic and corporate, public officials, societies, communities, nonprofit organizations, nonprofit corporations, the public generally, individuals, partnerships, LLCs, joint stock companies, associations, and any other entities and organizations.

002.16 Petition for redetermination

Petition for redetermination means a protest filed with the Tax Commissioner as set out in Reg-33-003, disagreeing with a proposed jeopardy determination or a notice of proposed deficiency determination issued by the Department, which asserts that additional tax, interest, or penalty is due. A petition for redetermination asks that the Tax Commissioner reconsider the notice of proposed determination and begins a contested case for purposes of the Nebraska Administrative Procedures Act.

002.17 Revocation hearing

Revocation hearing means an action initiated by the Department where a hearing officer requires a taxpayer to appear and show cause why any licenses or permits held by the taxpayer should not be revoked or suspended for failure to comply with any law or regulation governing the collection of any tax.

002.18 Seizure

Seizure means a collection action in which the Department levies against the property of the taxpayer for purposes of selling the property to satisfy the tax liability.

002.19 State tax lien

State tax lien means a claim or encumbrance on the real, personal, or intangible property of the taxpayer to enforce the collection of taxes owed the state

002.20 Tax

Tax means any tax, fee, or in-lieu-of-tax contribution which is imposed by the laws of this state and administered or collected and enforced by the Tax Commissioner or Department. Unless the context suggests otherwise, the term "tax" includes interest and penalties that were due or assessed with the tax.

002.21 Tax Commissioner

Tax Commissioner means the chief executive officer of the Department.

002.22 Taxpayer

Taxpayer means any person responsible for filing a tax return or paying or remitting any tax.

002.23 Willful failure

Willful failure means a failure which was the result of an intentional, conscious, and voluntary action.

316 Neb. Admin. Code, ch. 36, § 002

Neb. Rev. Stat. §§ 77-1783.01, 77-2709, 77-2710, 77-2776, 77-2785, 77-27,102, 77-27,111, 77-3901, 77-3902, and 77-3908, and 11 U.S.C. § 101, 2007. July 3, 2013.