The Tax Commissioner shall make, adopt, and publish such rules and regulations as he or she may deem necessary and desirable to carry out the powers and duties imposed upon him or her and the Department of Revenue.
Neb. Rev. Stat. § 77-369
Tax Commissioner; rules and regulations; adopt; publish
Applied in 2 court decisions — leading case Galyen v. Balka (1997)
Most recently applied in State v. Grosshans (December 2005)
Laws 1969, c. 630, § 3, p. 2532; R.S.1943, (1976), § 77-342; Laws 1980, LB 834, § 10; Laws 1995, LB 490, § 40; Laws 1999, LB 36, § 7.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.