Section 316-36-004 - DEMAND FOR PAYMENT004.01 Collection actions may not commence until a written demand for payment has been mailed by the Department to the taxpayer. Except for jeopardy assessments under Reg-36-003.03, no demand for payment may be issued until a balance due notice is mailed or a notice of proposed deficiency is final. A notice of proposed deficiency determination is final: 004.01A If no petition for redetermination is timely filed by the taxpayer, 60 days after the notice of proposed deficiency determination is mailed by the Tax Commissioner, except; 004.01A(1) A notice of proposed deficiency determination for income tax is final 150 days after the notice is mailed if the taxpayer was outside the United States when the notice was mailed, and004.01A(2) A notice of jeopardy determination or a notice of proposed deficiency determination for the drug tax is final ten days after the notice is mailed, but collection actions may begin immediately.004.01A(3) In any collection action brought to enforce payment of taxes made due and payable by a notice of jeopardy determination, the findings of the Tax Commissioner are prima facie evidence of the taxpayer's intent and design. 004.01B If a petition for redetermination is timely filed by the taxpayer, the notice of proposed deficiency determination is final 30 days after the decision of the Tax Commissioner is mailed to the taxpayer unless the decision of the Tax Commissioner is appealed as provided in Reg-33-015.004.02 Balance Due Notice On or after the date a balance due notice is sent, the Department will mail the taxpayer a demand for payment which notifies the taxpayer that a collection action will be initiated.
004.03 Notice of Proposed Deficiency Determination On or after the date a notice of proposed deficiency determination becomes final, the Department will mail the taxpayer a demand for payment notifying the taxpayer that a collection action will be initiated.
004.04 Requirements for a Demand for Payment004.04A A demand for payment must identify the taxpayer and the type of ownership interest, if applicable.004.04B A demand for payment must inform the taxpayer of the total amount due and the tax programs for which it is due. This total includes the amount of tax, penalties, interest, and costs.004.04C A demand for payment must be served personally or by first class mail addressed to the taxpayer or authorized representative at the last known address of the taxpayer.004.04D A demand for payment must notify the taxpayer that if payment is not made and the taxpayer makes no arrangements with the Department for payment by the deadline stated in the notice, the Department may commence collection actions.004.04E A demand for payment must also inform the taxpayer of the options available to the taxpayer that may avoid a collection action, including installment payment agreements.004.05 If no payment or payment agreement as described in Reg-36-005 has been received by the Department by the due date stated in the demand for payment, the Department may begin collection actions.316 Neb. Admin. Code, ch. 36, § 004
Neb. Rev. Stat. §§ 77-2709, 77-2710, 77-2711, 77-2777, 77-2778, 77-27,102, 77-27,111, 77-27,129, and 77-3908. July 3, 2013.