77-2705.03 Direct payment permit; revocation; relinquishment. - Nebraska Statutes

77-2705.03. Direct payment permit; revocation; relinquishment.(1) The holder of a direct payment permit holds the permit as a revocable privilege. The Tax Commissioner may revoke a direct payment permit. The Tax Commissioner shall send notice of revocation to the permitholder by registered or certified mail. The decision of the Tax Commissioner to revoke a direct payment permit is not appealable.(2) A permitholder may voluntarily relinquish a direct payment permit.(3) Upon revocation or relinquishment of a direct payment permit, the permitholder shall notify all retailers given copies of the permit that it has been revoked or relinquished. Failure to give the notice shall be treated as a failure to pay sales and use taxes. SourceLaws 1997, LB 182A, § 6.