Department; contracts with vendors; authorized; Tax Commissioner; State Treasurer; duties; report
(1) The department may contract with one or more vendors to develop the data match system and perform the matches required under section 77-3,122 . Vendors entering into a contract with the department pursuant to this section are subject to the requirements and penalties of the confidentiality laws of this state regarding tax information, including, but not limited to, the provisions and penalties in sections 77-2711 and 77-27,119 .
(2)(a) Within fifteen days after the end of fiscal year 2024-25 and each fiscal year thereafter, the Tax Commissioner shall determine and certify to the State Treasurer the following amounts:
(i)The total amount of any fees for services or…#
(i) The total amount of any fees for services or reimbursements paid by the department or other costs incurred by the department during the previous fiscal year due to the contracts entered into pursuant to this section; and
(ii)The total amount of taxes, penalties, and interest…#
(ii) The total amount of taxes, penalties, and interest collected during the previous fiscal year as a result of contracts entered into pursuant to this section.
(b) After receiving such certification, the State Treasurer shall transfer the amount certified under subdivision (2)(a)(i) of this section or two percent of the amount certified under subdivision (2)(a)(ii) of this section, whichever amount is less, from the General Fund to the Department of Revenue Enforcement Fund.
(3) The Tax Commissioner shall submit electronically an annual report to the Revenue Committee of the Legislature and the Appropriations Committee of the Legislature on the amount of taxes, penalties, and interest collected during the most recently completed fiscal year as a result of contracts entered into pursuant to this section.