Neb. Admin. Code § 316-9-008 — Cities - Certified Representative Authorized to Examine Confidential Sales Tax Returns and Return Information

008.01 Authority to Examine Returns. Upon written request, the Department will provide a city employee certified under this regulation, who represents the city that has adopted a local sales and use tax, confidential sales tax returns and sales tax return information regarding taxpayers that possess a sales tax permit and the amounts remitted by these permitholders at locations within the boundaries of the requesting city. 008.01A Each city seeking information must certify to the Department one of its employees who is authorized by the city to make the request and review the documents. 008.01B A municipality must execute a Municipal Request for Sales Tax Return Information and Inspection Memorandum of Understanding (MOU) prior to inspecting documents. The MOU determines the conditions of a municipality's right to inspect confidential sales tax returns and return information and the Department's responsibilities in providing this information. 008.01C Any written request must provide the Department with no less than ten business days to gather and prepare the sales tax returns and sales tax return information requested. 008.01D The returns and return information cannot be viewed outside the premises of the Department. 008.02 Confidentiality Protected. City employees certified under this regulation cannot disclose to any person any information obtained pursuant to a review by that city employee under this regulation. A certified city employee is subject to all confidentiality requirements of the Department after he or she is no longer certified or is no longer employed by the certifying city. 008.02A The designated municipal employee must complete confidentiality training required by the Department and sign a Confidential Tax Information Agreement before submitting a request to inspect confidential sales tax returns and sales tax return information. 008.02B Any person who violates the provisions of this section is guilty of a Class I misdemeanor. 008.02C The Department is not liable for an impermissible disclosure by a city or any agent or employee of the city for any information obtained pursuant to a review under this regulation. (Neb. Rev. Stat. §§ 77-2711 and 77-27,144. November 17, 2013.)