77-377.04 Delinquent tax collection; collection agency; subject to taxation.
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. SourceLaws 1981, LB 170, § 4; Laws 1984, LB 1124, § 1.