{"data":{"id":"us-ne/neb.-rev.-stat.-77-2705.03","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2705.03","heading":"Direct payment permit; revocation; relinquishment.","body":"(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.\n(2) A permitholder may voluntarily relinquish a direct payment permit.\n(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of a direct payment permit, the permitholder shall notify all retailers given copies of the permit that it has been revoked or relinquished.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.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2705.03","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"ce669a81bfca43eb6e6e5108145cc7b81030a44826b94c1589956e314558f059","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-2705.02","next":"us-ne/neb.-rev.-stat.-77-2705.04"},"notice":"GroundRules: Original legal text. Not legal advice."}