Neb. Rev. Stat. § 57-1206

The Tax Commissioner, whenever he or she deems it necessary to insure compliance with sections 57-1201 to 57-1214 , may require any person subject to the tax imposed by section 57-1202 to deposit with the Tax Commissioner a suitable indemnity bond to insure payment of the tax as the Tax Commissioner may determine. Such security may be used if it becomes necessary to collect any tax, interest, or penalty due. Notice of the use of the bond shall be given to such person by mail.