Fees; enumerated; by whom paid; how determined; increase, when

(1) The Department of Revenue shall add a collection fee in the amount of twenty-five dollars or ten percent of the tax liability, whichever is greater, to all delinquent tax claims regardless of whether the claim has been assigned to a collection agency under sections 77-377.01 to 77-377.04 . For purposes of this subsection, delinquent tax claim has the same meaning as in section 77-377.01 .

(2) In addition to the collection fee in subsection (1) of this section, the Department of Revenue shall add the actual costs incurred by the department to collect delinquent taxes to the tax liability at the time such costs are incurred.

(3) The Department of Revenue shall add an assessment fee in the amount of twenty-five dollars or ten percent of the tax liability, whichever is greater, to all assessments and notices of deficiency when issued. If the assessment or notice of deficiency becomes due and owing, the assessment fee shall be recalculated on the tax liability as of the date when the assessment or notice of deficiency becomes due and owing.

(4)(a) The Tax Commissioner may require any person filing a petition for redetermination of (i) a notice and demand for payment issued pursuant to section 77-1783.01 or (ii) a notice of a deficiency determination issued pursuant to the Nebraska Revenue Act of 1967, to remit a filing fee of forty dollars to the Department of Revenue.

(b) A person may file an application with the Department of Revenue claiming he or she is indigent. A person determined by the Department of Revenue to be indigent shall not be required to remit the filing fee required by this subsection. For purposes of this subdivision, indigent means the inability to financially pursue the petition for redetermination without prejudicing the person's ability to provide economic necessities for the person or the person's family. In making its determination, the department shall consider (i) the person's income, (ii) the availability of other resources to the person including, but not limited to, real and personal property, bank accounts, social security benefits, and unemployment or other benefits, (iii) the person's normal living expenses, (iv) the person's outstanding debts, (v) the number and age of the person's dependents, and (vi) other relevant circumstances.

(5) All applications for a waiver of interest or penalty pursuant to the statutory authority of the Tax Commissioner shall be submitted with a fee of twenty-five dollars.

(6) All written requests for a certificate stating no tax is due which are filed pursuant to section 77-2707 shall be submitted with a fee of twenty-five dollars.

(7) The fees and costs collected by the Department of Revenue pursuant to this section shall be remitted to the State Treasurer for credit to the Department of Revenue Enforcement Fund.

(8) Beginning on January 1, 2027, and on January 1 of successive years, the Department of Revenue shall increase the fees provided for in this section by the percentage change, if any, as of August of the previous year over the level as of August of the year preceding that year in the Consumer Price Index for All Urban Consumers, Midwest Region, as published by the Bureau of Labor Statistics of the United States Department of Labor.