Section 316-36-015 - CLAIMS015.01 While the estate of a deceased taxpayer is open, the Department will not record a notice of state tax lien or levy against any property of the estate, but may: 015.01A Enter the premises, or a location where the books are maintained, to do an audit or examination after notifying the personal representative that the Department may be auditing or examining records;015.01B Issue a notice of proposed deficiency determination for any filed or non-filed periods;015.01C Require the personal representative to prepare tax returns;015.01D Assess any tax or issue a demand for payment regarding any tax;015.01E Continue a notice of state tax lien that was recorded prior to the death of the taxpayer;015.01F Issue a demand for payment to the estate of a responsible corporate officer or employee, or to any other responsible corporate officer or employee, as provided in Reg-36-013.01; or015.01G Set off a pre-death income tax refund against a pre-death income tax liability.015.02 To collect delinquent taxes, interest, penalties, and costs from the estate of a deceased taxpayer that arose before death, the Department must file a claim against the estate with the county court or personal representative: 015.02A Within two months after the first published notice of the appointment of a personal representative under Neb. Rev. Stat. § 30-2483; or015.02B Within three years after death if the Department has not received mailed notice in compliance with Neb. Rev. Stat. §§ 25-520.01 and 30-2483.015.03 To collect delinquent taxes, interest, penalties, and costs from the estate of a deceased taxpayer that arise after death, the Department must file a claim against the estate with the county court or personal representative within four months after the claim arises, or within three years after death, if the Department has not received mailed notice in compliance with Neb. Rev. Stat. §§ 25-520.01 and 30-2483.015.04 If the assets of the estate have been distributed, any claims for taxes, interest, penalties, and costs that were not paid by the personal representative, may be collected against the distributees of the estate within the later of three years after the death of the taxpayer or one year after the assets of the estate have been distributed. These claims are prosecuted in the county court where the estate was administered.015.05 The priority of claims against the estate will be determined under the provisions of Neb. Rev. Stat. § 30-2487.015.06 To collect any delinquent taxes, interest, penalties, and costs, the Department may file a claim with the State Treasurer regarding any property of a taxpayer delivered to the state under the Uniform Disposition of Unclaimed Property Act.015.07 The Department may file claims to collect unpaid taxes, interest, and penalties under any other procedure authorized by law.316 Neb. Admin. Code, ch. 36, § 015
Neb. Rev. Stat. §§ 25-520.01, 30-2483, 30-2485, 30-2487, 30-2494, 30-24,118, 30-24,120, 69-1318, 69-1318.01, and 69-1320. July 3, 2013.