77-1784 Electronic filings; electronic fund transfers; required; when; penalty; disclosure to taxpayer.
77-1784. Electronic filings;electronic fund transfers; required; when; penalty; disclosure to taxpayer.(1) The Tax Commissioner may accept electronic filing of applications,returns, and any other document required to be filed with the Tax Commissioner.(2) The Tax Commissioner may use electronic fund transfersto collect any taxes, fees, or other amounts required to be paid to or collectedby the Tax Commissioner or to pay any refunds of such amounts.(3) The Tax Commissioner may adopt rules and regulations toestablish the criteria for acceptability of filing documents and making paymentselectronically. The criteria may include requirements for electronic signatures,the type of tax for which electronic filings or payments will be accepted,the method of transfer, or minimum amounts which may be transferred. The TaxCommissioner may refuse to accept any electronic filings or payments thatdo not meet the criteria established.(4) The TaxCommissioner may require the use of electronic fund transfers for any taxes,fees, or amounts required to be paid to or collected by the Tax Commissionerfor any taxpayer who made payments exceeding five thousand dollars for a tax program in any prior year for that tax program. The requirementto make electronic fund transfers may be phased in as deemed necessary bythe Tax Commissioner. Notice of the requirement to make electronic fund transfersshall be provided at least three months prior to the date the first electronicpayment is required to be made.(5) Except for individual income tax paymentsrequired under section 77-2715 and estimated payments for individuals undersection 77-2769, any person who fails to make a required paymentby electronic fund transfer shall be subject to a penalty of one hundred dollarsfor each required payment that was not made by electronic fund transfer. Thepenalty provided by this section shall be in addition to all other penaltiesand applies even if payment by some other method is timely made. The Tax Commissionermay waive the penalty provided in this section upon a showing of good cause.(6) The use of electronic filing of documents and electronicfund transfers shall not change the rights of any party from the rights suchparty would have if a different method of filing or payment were used. Untilcriteria for electronic signatures are adopted under subsection (3) of thissection, the document produced during the electronic filing of a taxpayer'sinformation with the state shall be prima facie evidence for all purposesthat the taxpayer's signature accompanied the taxpayer's information in theelectronic transmission.(7) For tax returns due on or after January 1, 2010, the TaxCommissioner may require any person that aids, procures, advises, or assistsin the preparation of and files any tax return on behalf of any taxpayer forprofit to file an electronic return if the person filed twenty-five or moretax returns in the prior calendar year. The requirement to require electronicfiling may be phased in as deemed necessary by the Tax Commissioner.Any person that files a tax return on behalf of a taxpayermust disclose in writing to the taxpayer that the return will be filed inan electronic format and in accordance with rules and regulations prescribedby the Tax Commissioner.(8) Any person who fails to file an electronic return as requiredunder subsection (7) of this section shall be subject to a penalty of onehundred dollars for each return that was not properly filed in addition toother penalties provided by law. The Tax Commissioner may waive the penaltyprovided in this section upon a showing of good cause.(9) The Legislaturehereby finds and determines that the development of a comprehensive electronicfiling and payment system for all state tax programs and fees administeredby the Department of Revenue is of critical importance to the State of Nebraska.It is the intent of the Legislature that the department implement a mandatoryelectronic filing system for all state tax programs and fees administeredby the department as deemed practicable and necessary for the proper administrationof the Nebraska Revenue Act of 1967. It is the intent of the Legislature thatthe department require the use of electronic fund transfers for any taxes,fees, or amounts required to be paid to or collected by the department asdeemed practicable and necessary for the proper administration of the NebraskaRevenue Act of 1967. SourceLaws 1987, LB 523, § 42; Laws 1995, LB 134, § 1; Laws 2000, LB 1251, § 1; Laws 2005, LB 216, § 2; Laws 2009, LB165, § 3; Laws 2010, LB879, § 7.Operative Date: January 1, 2011 Cross ReferencesNebraska Revenue Act of 1967, see section 77-2701.