NE 99-19-1 All Nebraska Taxes 2019-04-09

Is Nebraska Revenue Ruling 99-09-2 on the IRS disaster relief designation still in effect?

Short answer: No -- it has been withdrawn. Revenue Ruling 99-19-1 (issued April 9, 2019) rescinds Revenue Ruling 99-09-2, 'Internal Revenue Service (IRS) Disaster Relief Designation' (issued April 15, 2009). Instead of restating that guidance, the Department directs taxpayers to its website 'for current information on disaster relief.' So for how Nebraska follows federal (IRS) disaster-relief postponements of filing and payment deadlines, rely on the Department's current online disaster-relief guidance rather than the withdrawn 99-09-2.

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This page answers the general question as of 2019. Ezel answers yours, under current Nebraska tax law, with citations.

Disclaimer: This is an official Revenue Ruling of the Nebraska Department of Revenue, a guidance document stating the Department's interpretation of how Nebraska tax law applies. Each Nebraska guidance document carries the notice that it 'is advisory in nature but is binding on the Nebraska Department of Revenue until amended.' Unlike a private letter ruling, a Revenue Ruling is a general statement of Department policy rather than advice to a single taxpayer, but it can be amended, superseded, or made obsolete by a later ruling or a change in statute or regulation, many rulings in this series have been rescinded or superseded, so confirm it is still in effect before relying on it. Nebraska's local option sales and use taxes are administered by the Department, not self-collected by home-rule cities. This summary is informational only and is not legal or tax advice. Consult a licensed Nebraska tax professional about your situation.

About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.

View original ruling (PDF)

Plain-English summary

This is a housekeeping ruling. The Nebraska Department of Revenue rescinds an older ruling: Revenue Ruling 99-09-2, "Internal Revenue Service (IRS) Disaster Relief Designation," which had been issued April 15, 2009. That earlier ruling explained how Nebraska treated federal disaster-relief designations -- for example, when the IRS postpones filing and payment deadlines for taxpayers in a federally declared disaster area.

Rather than replace the guidance with a new ruling, the Department says: "For current information on disaster relief, see our website." Disaster-relief details change with each declaration, so the Department moved this information online rather than keeping it in a static ruling.

What this means for you

Taxpayers affected by a federally declared disaster

Do not rely on the withdrawn Revenue Ruling 99-09-2 for whether and how Nebraska honors an IRS disaster-relief postponement. Check the Nebraska Department of Revenue's website for its current disaster-relief guidance, which is kept up to date for each declaration.

Tax professionals

When a client is in a disaster area, confirm Nebraska's current position from the Department's online disaster-relief information rather than this retired 2009 ruling -- the deadlines and covered areas are declaration-specific.

Common questions

Q: What does Revenue Ruling 99-19-1 do?
A: It rescinds Revenue Ruling 99-09-2, "Internal Revenue Service (IRS) Disaster Relief Designation" (issued April 15, 2009).

Q: Where do I find Nebraska's current disaster-relief guidance?
A: The ruling directs taxpayers to the Department's website for current disaster-relief information.

Q: Can I still rely on 99-09-2?
A: No. Once rescinded, it can no longer be relied on; use the Department's current online disaster-relief guidance.

Citations and references

Rescinds: Revenue Ruling 99-09-2, "Internal Revenue Service (IRS) Disaster Relief Designation," issued April 15, 2009.
No statutes are cited in this rescinding ruling; it points to the Department's website for current disaster-relief information.

Source

Original ruling text

Revenue Ruling 99-19-1

All Nebraska Taxes

Rescinds Revenue Ruling 99-09-2

April 9, 2019

All Nebraska Taxes—Revenue Ruling Rescinded
For current information on disaster relief, see our website.

This guidance document is advisory in nature but is binding on the Nebraska
Department of Revenue (DOR) until amended. A guidance document does not
include internal procedural documents that only affect the internal operations of
DOR and does not impose additional requirements or penalties on regulated parties
or include confidential information or rules and regulations made in accordance
with the Administrative Procedure Act. If you believe that this guidance document
imposes additional requirements or penalties on regulated parties, you may
request a review of the document.
This guidance document may change with updated information or added
examples. DOR recommends you do not print this document. Instead, sign up for
the subscription service at revenue.nebraska.gov to get updates on your topics
of interest.
The following revenue ruling is hereby rescinded:
99-09-2
Internal Revenue Service (IRS) Disaster Relief Designation, issued
April 15, 2009.
APPROVED:
Tony Fulton
Tax Commissioner
April 9, 2019

Nebraska Department of Revenue, PO Box 94818, Lincoln, Nebraska 68509-4818

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