Neb. Rev. Stat. § 57-1212: Neb. Rev. Stat. § 57-1212

The Tax Commissioner shall supervise and enforce the collection of all taxes that may be due pursuant to sections 57-1201 to 57-1214 . The commissioner may adopt and promulgate any rules and regulations necessary to carry out such sections, including, but not limited to, provisions concerning the manner in which the tax shall be paid and the form of required reports.