Neb. Admin. Code § 316-36-014 — Collection Agencies

014.01 The Tax Commissioner may contract with any collection agency licensed pursuant to the Collection Agency Act, within or outside the state, for the collection of delinquent taxes, interest, penalties, and costs. 014.01A Delinquent tax claims may be assigned to the agency, for the purpose of litigation in the agency's name and at the agency's expense, to facilitate or expedite the collection process. 014.01B To be assigned delinquent tax claims, a private collection agency must post a bond not to exceed $100,000, guaranteeing compliance with the terms of the contract. This bond is in addition to any bond required by Neb. Rev. Stat. § 45-608. 014.01C The terms of the contract with the agency will govern the relationship between the Department and the agency, including the portion of the taxes collected by the agency that will be remitted to the Department, except that the percentage remitted may be no less than 50 percent of the amount collected. 014.02 For purposes of this regulation, delinquent taxes mean any tax liability that is due and owing for a period longer than six months and for which the taxpayer has been given at least three notices requesting payment, one of which has been sent by mail. The notice sent by mail must include a statement that the taxpayer's delinquency may be referred to an agency in the taxpayer's home state for collection. (Neb. Rev. Stat. §§ 77-377.01, 77-377.02, 77-377.03, 77-2710, and 77-27,107. July 3, 2013.)