Delinquent tax collection; collection agency; subject to taxation.

  1. Law
  2. Nebraska Revised Statutes
  3. Revenue and Taxation
  4. Delinquent tax collection; collection agency; subject to taxation.

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77-377.04. Delinquent tax collection; collection agency; subject to taxation.

A collection agency entering into a contract with the Tax Commissioner for the collection of delinquent taxes pursuant to sections 77-377.01 to 77-377.04 agrees that it is receiving income from sources within this state or doing business in this state for purposes of the Nebraska income tax laws pursuant to section 77-2733 or 77-2734.02.

Source

  • Laws 1981, LB 170, § 4;
  • Laws 1984, LB 1124, § 1.


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