Department of Revenue statutes updated

A bill that updates numerous state Department of Revenue statutes was passed by the Legislature April 5.

LB727, introduced by Bellevue Sen. Abbie Cornett, updates current state statute and establishes new provisions as they relate to the department. The bill:
• eliminates certain motor fuels tax collection commissions if a notice of a deficiency assessment issued has become a final assessment;
• changes to the 20th day the due date for motor fuel producers, suppliers, distributors, wholesalers, importers and exporters to file their motor fuel tax returns;
• changes the source of data required to update the department’s calculation of the wholesale price of gasoline;
• changes the due date for the department to update its biennial tax burden study to Dec 1, 2013, and every two years thereafter;
• clarifies the sales tax exemption for sales of prepared food by parent or student organizations at elementary or secondary schools;
• repeals the state statute that currently requires the department to appoint a committee to oversee the operation of the motor fuel trust fund;
• eliminates statutory requirements that the department must use certified mail for mailing certain notices, including a notice of a proposed deficiency determination;
• adds first-class mail to the list of authorized forms of mail that the department can use whenever it is required to give any notice under the Nebraska Revenue Act; and
• includes an emergency clause.

The bill also exempts youth sports events and youth competitive educational activities from sales and use taxes.

Senators passed the bill on a 49-0 vote.