Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 316 - NEBRASKA DEPARTMENT OF REVENUE
Chapter 36 - NEBRASKA DEPARTMENT OF REVENUE RULES FOR THE COLLECTION OF DELINQUENT TAXES
Section 316-36-011 - REVOCATION OR SUSPENSION OF A TAX LICENSE OR PERMIT

Universal Citation: 316 NE Admin Rules and Regs ch 36 ยง 011

Current through March 20, 2024

011.01 The Tax Commissioner may set a hearing requiring the taxpayer to show cause why his or her licenses or permits should not be revoked or suspended whenever the holder of a license or permit:

011.01A Fails to comply with any provision of the Nebraska Revenue Act, another tax statute, or with any rule or regulation of the Tax Commissioner relating to a tax;

011.01B Fails to maintain or provide the Department with any books, records, documents, or other items required by law, rule, or regulation; or

011.01C Misrepresents, or fails to disclose, a material fact to the Department.

011.02 The Department may request that the hearing officer set a hearing to show cause why the taxpayer's licenses, or permits should not be revoked or suspended.

011.02A An affidavit listing the violations giving rise to the request for a revocation hearing must be attached to the request for a revocation hearing.

011.02B The request for a revocation hearing and the supporting affidavit must be sent to the hearing officer and must also be mailed to the taxpayer at his or her business address by first class mail.

011.02C The hearing will be conducted in accord with the Practice and Procedure regulations of the Department, Reg-33-001 through Reg-33-015.

Neb. Rev. Stat. §§ 77-2705 and 77-2710. July 3, 2013.

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