{"data":{"id":"us-ne/neb.-rev.-stat.-77-3807","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-3807","heading":"Tax Commissioner; powers and duties.","body":"(1) The Tax Commissioner shall prescribe the necessary forms and the supporting documentation to be filed for the reporting and payment of the tax imposed by section 77-3802 and for the calculation of credits allowable under subsection (5) of section 77-2715.07.\n(2) The Tax Commissioner shall adopt and promulgate rules and regulations to carry out sections 77-3801 to 77-3807.\n(3) The Tax Commissioner may use electronic funds transfers to collect the tax imposed by section 77-3802 or to pay any refunds allowed under section 77-3806. The use of electronic funds transfers shall not change the rights of any party from the rights such party would have if a different method of payment is used.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-3807","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"ed9e5331da894b47fa66c268ac552bf9430b3f064b5db942deed0e44b654f16e","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-3806","next":"us-ne/neb.-rev.-stat.-77-3901"},"notice":"GroundRules: Original legal text. Not legal advice."}