77-377.04. Delinquent tax collection; collection agency; subject to taxation.
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/ne/chapter-77/77-377-04A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 .