77-2705.03. Direct payment permit; revocation; relinquishment.
105 words·~1 min read·
/ne/chapter-77/77-2705-03A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(1)The holder of a direct payment permit holds the permit as a revocable privilege. The Tax Commissioner may revoke a direct payment permit. The Tax Commissioner shall mail notice of revocation to the permitholder. The decision of the Tax Commissioner to revoke a direct payment permit is not appealable.
(2)A permitholder may voluntarily relinquish a direct payment permit.
(3)Upon revocation or relinquishment of a direct payment permit, the permitholder shall notify all retailers given copies of the permit that it has been revoked or relinquished. Failure to give the notice shall be treated as a failure to pay sales and use taxes.