Nebraska LB1155 amends tax return confidentiality, oversight, and audit procedures.
Nebraska LB1155 modifies tax return confidentiality, oversight, and audit procedures. It mandates that tax returns and return information be audited only on Department of Revenue premises or through secure remote access. It restricts access to tax returns and return information to those whose duties require it and prohibits unauthorized disclosure. The bill also establishes procedures for the Legislative Audit Office to select tax returns for audits, ensuring they are not public records.
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- Legal Framework
- Critical Issues
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