28-374. Fees and taxes; alternative payment methods; penalties
A. Subject to the limitations of sections 35-142 and 41-2544, the director may enter into agreements for the purpose of accepting payment for fees and taxes imposed under this title by alternative payment methods, including credit cards, debit cards and electronic funds transfers.
B. Before the revenues are transferred to the director as provided in sections 28-2005 and 28-6533, the collecting officer shall deduct any fee charged or withheld by a company providing the alternative payment method under an agreement with the director or the director may reimburse the collecting officer pursuant to an agreement.
C. For a tax year or reporting period that begins on or after January 1, 1998, the department may require by rule that a person who owed twenty thousand dollars or more for the preceding tax year in taxes imposed by chapter 16, article 1 of this title pay taxes on or before the prescribed payment date in monies that are immediately available to this state on the date of transfer as provided in subsection D of this section. The rule shall be consistent with the cash management policies of the state treasurer.
D. A payment in monies that are immediately available shall be made by electronic funds transfer or any other means that is required by the department, that is approved by the state treasurer and that ensures the availability of the monies to this state on the date of payment.
E. A person who pays taxes as prescribed in subsection C of this section shall furnish to the department evidence as prescribed by the department that shows that payment was remitted on or before the prescribed payment date.
F. A person who fails to make a timely payment in monies that are immediately available is subject to penalties as prescribed in chapter 16 of this title.
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.