Section 316-36-013 - CORPORATE OFFICER LIABILITY013.01 Any officer or employee with the duty to collect, account for, or pay over any taxes imposed upon a corporation, or with the authority to decide whether the corporation will pay taxes imposed upon a corporation, is personally liable for the payment of the taxes in the event of willful failure on his or her part to have a corporation perform this act.013.01A Officers or employees with the duty to collect, account for, or pay over any taxes include, but are not limited to those: 013.01A(1) Designated as officers of the corporation in the records of the Secretary of State;013.01A(2) With the ability to write checks on corporate accounts or otherwise disburse corporate funds;013.01A(3) Filing and signing tax returns and other Department forms;013.01A(4) With the ability to hire and fire employees;013.01A(5) In charge of the financial affairs of the corporation;013.01A(6) With access to the books and records of the corporation; and013.01A(7) With significant ownership of the company. 013.01B Willful failure means a failure that is the result of an intentional, conscious, and voluntary action. Evidence of willfulness includes, but is not limited to, a showing that while taxes were due and owing, the corporate officer or employee knew, or should have known, that taxes were due and owing and: 013.01B(1) Paid other creditors or corporate obligations;013.01B(2) Directed that other creditors or corporate obligations be paid; or013.01B(3) Failed to pay or direct payment of taxes when corporate funds were available.013.02 Issuance of the Notice of Proposed Deficiency Determination and Demand for Payment The notice of proposed deficiency determination and demand for payment must state that the taxpayer may protest the notice and demand within 60 days after the date the notice was issued and describe the requirements of the petition for redetermination as provided in Reg-33-003.01.
013.02A If the Department has not issued a notice of proposed deficiency determination to the corporation, the statutes which govern when a notice of proposed deficiency determination must be issued to the corporation also apply to issuing a notice and demand for payment to a corporate officer or employee.013.02B If a notice of proposed deficiency determination has been issued to the corporation, the notice and demand for payment must be issued to a corporate officer or employee within three years after the date the assessment to the corporation became final.013.02C If a corporation defaults on a payment plan, the notice and demand for payment must be issued to a corporate officer or employee within three years after the date that the liability which is the subject of the payment plan became final, due, and owing.013.02D If the corporation appeared as a debtor or debtor in possession in a bankruptcy, the notice and demand for payment must be issued to the corporate officer or employee within three years of the date the assessment to the corporation became final, or one year after the closure or dismissal of the bankruptcy case, whichever is later.013.03 Within 60 days after the day the notice and demand for payment were issued for the payment of any taxes, any officer or employee seeking to challenge the Tax Commissioner's determination may petition for a redetermination. The petition may include a request for the redetermination of the personal liability of the corporate officer or employee, the redetermination of the amount of the corporation's unpaid taxes, or both. If a petition for redetermination is not filed within the 60-day period, the determination becomes final.013.04 If a petition for redetermination is filed, the Tax Commissioner may not commence collection actions, and must grant the officer or employee a hearing, and give him or her ten days' notice of the time and place of the hearing. The hearing will be conducted as provided in the Practice and Procedure regulations, Chapter 33 of this Title.013.05 Once an assessment against a corporate officer or employee is final, the taxes will be collected from the corporate officer or employee in the same manner as provided under the Uniform State Tax Lien Registration and Enforcement Act and Chapter 36 of these regulations.316 Neb. Admin. Code, ch. 36, § 013
Neb. Rev. Stat. §§ 77-1783.01, 77-2709 and 77-27,118. July 3, 2013.