Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 316 - NEBRASKA DEPARTMENT OF REVENUE
Chapter 28
Section 316-28-006 - CONFIDENTIAL INFORMATION

Universal Citation: 316 NE Admin Rules and Regs ch 28 ยง 006

Current through March 20, 2024

006.01 It shall be a misdemeanor for the State Tax Commissioner, his or her employees, legal representatives, or agents, any employee of the State Treasurer or the Department of Administrative Services, or any person receiving information from them to divulge or to make known in any manner whatever, the business affairs, operations, or information obtained by an investigation of records and equipment of any person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any return, or to permit any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person. The preceding shall not be construed:

006.01A To prohibit the delivery to a person required to pay the fee, his duly authorized representative, or his successors, receivers, trustees, executors, administrators, assignees, or grantors, of a certified copy of any return or report.

006.01B To prohibit the publication of statistics.

006.01C To prohibit the inspection by the Attorney General or other legal representative of the State of Nebraska of reports or returns of any person when information on the reports or returns is considered, by the Attorney General, to be relevant to any action or proceeding instituted by the person or against whom an action or proceeding is being considered or has been commenced by any state agency.

006.01D To prohibit the furnishing of information to the Treasury Department of the United States, or to states allowing similar privileges to the State Tax Commissioner and the Nebraska Department of Revenue.

006.02 Information as to whether or not a person has a litter fee license may be released upon request.

Disclaimer: These regulations may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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