316 Neb. Admin. Code, ch. 36, § 005

Current through September 17, 2024
Section 316-36-005 - PAYMENT AGREEMENTS
005.01 When a taxpayer becomes delinquent in paying or remitting taxes, or is unable to pay the liability in full, the Department may enter into a payment agreement with the taxpayer.
005.01A A taxpayer may pay any delinquency over a period of 90 days without a written payment agreement.
005.01B Any arrangement between a taxpayer and the Department to pay a delinquency over more than 90 days must be in writing and must provide for electronic payments, if possible.
005.02 Any payment agreement must require the taxpayer to make timely payments and to timely file all future returns and pay or remit all future taxes.
005.03 Except as provided in 006.03A or 006.03B, a financial statement from the taxpayer may be required for any payment agreement. Information in the financial statement which cannot be verified or seems unreasonable may be adjusted when determining how much the taxpayer will pay.
005.03A If the delinquency is for individual income tax, and the agreement provides for electronic funds transfers that will satisfy the delinquency within 24 months, a financial statement is not required.
005.03B If the delinquency is for any tax program other than individual income tax, and the agreement provides for electronic funds transfers that will satisfy the delinquency within 12 months, a financial statement is not required.
005.04 A signed payment agreement is considered a current demand for payment for the duration of the agreement. If the taxpayer defaults on the payment agreement, the Department may proceed with a collection action without further notification to the taxpayer.

316 Neb. Admin. Code, ch. 36, § 005

Neb. Rev. Stat. § 77-2792. July 3, 2013.