Neb. Admin. Code § 316-68-008 — Confidential Information

008.01 It shall be a misdemeanor for the State Tax Commissioner, his or her employees, legal representatives or agents, any employees of the State Treasurer or the Department of Administrative Services, or any person receiving information from them to divulge or to make known in any manner, the business affairs, operations, or information obtained by an investigation of records and equipment of any person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any return, or to permit any return, copy of a return, or any book containing any abstract or particulars of a return to be seen or examined by any person not connected with the Tax Commissioner. The preceding shall not be construed: 008.01A To prohibit the delivery to a taxpayer, his or her duly authorized representative, or his or her successors, receivers, trustees, executors, administrators, assignees, or grantors, of a certified copy of any return or report. 008.01B To prohibit the publication of statistics. 008.01C To prohibit the inspection by the Attorney General or other legal representative of the State of Nebraska of reports or returns of any taxpayer when information on the reports or returns is considered, by the Attorney General, to be relevant to any action or proceeding instituted by the taxpayer or against whom an action or proceeding is being considered or has been commenced by any state agency. 008.01D To prohibit the furnishing of information to the Treasury Department of the United States, Postal Inspectors of the United States Postal Service, or to tax officials of other states allowing similar privileges to the State Tax Commissioner and the Nebraska Department of Revenue. 008.02 Information as to whether or not a taxpayer has a lodging tax permit may be released upon request. This exception is due to the requirement that the permit of the taxpayer shall be conspicuously posted in the place of business of the taxpayer at all times. (Section 81-1260, R.R.S. 1999. March 7, 2006.)