Neb. Rev. Stat. § 77-27,122: Income tax; Governor; Secretary of the Treasury; agreement; costs; payment.

The Governor, with the advice and consent of the Legislature, is authorized to enter into an agreement with the Secretary of the Treasury of the United States or his delegate under which, to the extent provided by the terms of the agreement, the Governor or his delegate will undertake to conduct on behalf of the United States any administrative, enforcement or collection function in respect to the federal income tax. Such agreement shall make provision for the payment by the United States of the cost of the services performed on its behalf.