Neb. Rev. Stat. § 77-3910
The Tax Commissioner may enter into an agreement with one or more financial institutions in this state to levy upon personal property belonging to a taxpayer in accordance with the Uniform State Tax Lien Registration and Enforcement Act and in any medium and format to which the Tax Commissioner and the financial institution have agreed. The Tax Commissioner shall issue a report to the Revenue Committee of the Legislature, the Clerk of the Legislature, and the Governor by November 1, 2015, containing the Tax Commissioner's preliminary findings regarding implementation of this section and recommendations for any needed changes. The report submitted to the committee and to the Clerk of the Legislature shall be submitted electronically.
Neb. Rev. Stat. § 77-3910