Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 316 - NEBRASKA DEPARTMENT OF REVENUE
Chapter 21 - PROPOSED INCOME TAX WITHHOLDING REGULATIONS
Section 316-21-018 - DEPARTMENT MAY REQUIRE AN EARLY RETURN AND PAYMENT OF INCOME TAX WITHHELD

018.01 The Department may, after notice is given to the employer, require the employer to file a return and pay the income tax deducted and withheld by the employer at any time, or at frequent intervals, if the Department determines this action is necessary to assure that the income tax withheld is remitted to the Department.

018.02 Whenever any employer fails to collect, trustfully account for, pay, or file a return as required by the Nebraska Revenue Act, the Department may give notice requiring the employer to collect any income tax withholding which becomes collectible after receiving the notice, and pay the withholding immediately to the Department electronically, by certified check, or by bank draft. The interval of this collection and remittance may be as frequent as the end of each payroll period. The Department may require that the payment must be received as early as the next business day following the close of the payroll period. A notice of these requirements remains in effect until the Department serves a notice of cancellation on the employer.

018.03 All notices described in this regulation may be served personally or by first class mail, to the last known address of the employer in the records of the Department.