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 .
Neb. Rev. Stat. § 77-377.04
Delinquent tax collection; collection agency; subject to taxation
Laws 1981, LB 170, § 4; Laws 1984, LB 1124, § 1.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.