What new fees does the Nebraska Department of Revenue charge under Neb. Rev. Stat. 77-371, effective July 1, 2026?

Plain-English summary

Effective July 1, 2026, Neb. Rev. Stat. § 77-371 enacted a set of Department of Revenue (DOR) administrative fees, and this Revenue Ruling lists the amounts in effect for July 1 through December 31, 2026:

• Collection of Delinquent Taxes Fee -- the greater of $25 or 10% of the tax liability
• Assessment Fee -- the greater of $25 or 10% of the tax liability
• Protest Filing Fee -- $40
• Request for Abatement of Penalty Fee -- $25
• Request for Abatement of Interest Fee -- $25
• Request for Tax Clearance Certificate Fee -- $25

The collection and actual-cost charges added before an account moves to a collection agency are capped at 50% of the claim balance, and a collection agency's own contract fees (also capped at 50%) are added once a claim is assigned. The fees are generally nonrefundable, even if paid in error. Beginning January 1, 2027, the flat fees are adjusted each year by the change in the Consumer Price Index for All Urban Consumers, Midwest Region, so the DOR will reissue this ruling as amounts change.

What this means for you

Taxpayers with a balance or an assessment

A delinquent balance or a notice of deficiency now carries an add-on fee -- the greater of $25 or 10% of the tax. On top of that, the DOR can add its actual pre-agency collection costs (the pre-agency total is capped at 50% of the claim), and once a claim is assigned to a collection agency the agency's contract fees (also up to 50%) are added.

If you plan to protest

Filing a petition for redetermination generally costs $40. But the fee does not apply to several responses, including Nebraska balance-due notices, math and clerical error adjustments, assessments of $5,000 or less (excluding penalty and interest), non-filer notices when you file the original return, and programs outside § 77-371 (such as motor fuels, cigarette, kratom, and LLC-member assessments). Indigent filers can seek a waiver on Form 371P-W.

Anyone requesting abatement or a clearance certificate

Asking the DOR to abate a penalty (Form 21) or interest (Form 21A) is $25 each, and a tax clearance certificate request (Form 36) is $25. Budget for these as nonrefundable filing costs.

Common questions

Q: How much is the Nebraska protest filing fee?
A: $40 for a petition for redetermination -- but it does not apply to assessments of $5,000 or less, math/clerical error adjustments, balance-due notices, non-filer notices when you file the original return, or tax programs outside § 77-371. Indigent filers can request a waiver.

Q: How big is the collection or assessment fee?
A: Each is the greater of $25 or 10% of the tax liability.

Q: Are these fees refundable?
A: No. The ruling states the fees are generally nonrefundable even if paid in error.

Q: Will the amounts change?
A: Yes. Beginning January 1, 2027, the flat fees are indexed annually to the Midwest Consumer Price Index, and the DOR will reissue this ruling to reflect the new amounts.

Q: Can I rely on this Revenue Ruling?
A: A Nebraska Revenue Ruling is a general guidance document that is "advisory in nature but is binding on the Nebraska Department of Revenue until amended," and it applies generally rather than to a single taxpayer. But it can be superseded or made obsolete by a later ruling or a change in statute or regulation, so confirm you are looking at the current version before relying on it.

Citations and references

Statutes:

• Neb. Rev. Stat. § 77-371 (the six DOR fees and their annual CPI indexing from January 1, 2027)
• Neb. Rev. Stat. §§ 77-377.01 to 77-377.04 (delinquent tax claims; collection-agency assignment and fees)
• Neb. Rev. Stat. § 77-1783.01 (notice and demand for payment)
• Neb. Rev. Stat. § 77-2707 (tax clearance certificate)

Department forms: 371P-W (protest fee waiver), 371P-V (protest fee voucher), Form 21 / 21A (abatement of penalty / interest), Form 36 (tax clearance certificate).

Source

• Landing page: Nebraska Revenue Rulings
• Original PDF: 99-26-1

Original ruling text

Revenue Ruling 99-26-1

Section 77-371 Fee Amounts
June 26, 2026

Section 77-371 Fee Amounts
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.

Issue
What are the fees charged by the DOR under Neb. Rev. Stat. § 77-371?

Conclusion
For the period beginning July 1, 2026, through December 31, 2026, the following fees apply under Neb. Rev. Stat. §
77-371, as enacted. Following December 31, 2026, the flat fees subject to indexing under Neb. Rev. Stat. § 77-371 will
be adjusted annually. The DOR will reissue this Revenue Ruling to reflect changes in the flat fee amounts as needed.

Fee

Amount

Collection of Delinquent Taxes Fee

The greater of $25 or 10% of the tax liability

Assessment Fee

The greater of $25 or 10% of the tax liability

Protest Filing Fee

$40

Request for Abatement of Penalty Fee

$25

Request for Abatement of Interest Fee

$25

Request for Tax Clearance Certificate Fee

$25

Definitions
Collection of Delinquent Taxes Fee. The collection of delinquent taxes fee is added by the DOR to any delinquent
tax claim (claim), as defined in Neb. Rev. Stat. § 77-377.01, regardless of whether the claim has been assigned to
a collection agency under Neb. Rev. Stat. §§ 77-377.01 to 77-377.04. Neb. Rev. Stat. § 77 371(1). In addition to the
collection of delinquent taxes fee:
• The DOR must add to the tax liability the actual costs to collect the delinquent taxes the DOR incurred prior to
referring the debt to a collection agency, see Neb. Rev. Stat. § 77-371(2);
• The maximum amount that can be added to the liability for the collection of delinquent taxes fee and actual costs
prior to the account moving to a collection agency is 50% of the balance of the claim; and
• When a claim is assigned to a collection agency, the collection agency’s services fees, as provided in the contract
with the collection agency, will be added to the amount owed and collected from the taxpayer not to exceed 50%
of the total amount of delinquent taxes. See Neb. Rev. Stat. § 77-377.02.

Revenue Ruling 99-26-1

June 26, 2026

Page 2 of 2

Assessment Fee. The assessment fee is added to all assessments and notices of deficiency by the DOR when issued.
If an assessment or notice of deficiency becomes due and owing, the assessment fee must be recalculated on the
tax liability as of the date when the assessment or notice of deficiency becomes due and owing. Neb. Rev. Stat. § 77371(3).
Protest Filing Fee. The protest filing fee is required to be paid by any person filing a petition for redetermination
(protest) of (i) a notice and demand for payment issued under Neb. Rev. Stat. § 77-1783.01, or (ii) a notice of a
deficiency determination issued under the Nebraska Revenue Act of 1967, unless the person is found to be indigent
by the DOR after submitting an Application for Waiver of Protest Filing Fee, Form 371P-W to the DOR. Neb. Rev. Stat.
§ 77-371(4). Taxpayers must send the protest filing fee payment with the Nebraska Protest Filing Fee Voucher, Form
371P-V or with the mailed written protest.
For purposes of the protest filing fee only, the fee does not apply to responses to any of the following assessments
by DOR:
• Nebraska Balance Due Notices;
• Math and clerical error adjustments;
• Assessments of $5,000 or less (not including penalty and interest);
• Non-filer Notices when the taxpayer files the original return; and
• Tax programs that fall outside of the statutory authority of section 77-371, including motor fuels, limited liability
company (LLC) member assessments issued under Neb. Rev. Stat. § 21-129, cigarette, kratom, and any other
tax program not covered under the Nebraska Revenue Act of 1967.
Request for Abatement of Penalty Fee. The request for abatement of penalty fee applies to any Request for
Abatement of Penalty, Form 21, filed with the DOR. Neb. Rev. Stat. § 77-371(5). This fee applies to any program
where the Tax Commissioner has the statutory authority to waive penalties.
Request for Abatement of Interest Fee. The request for abatement of interest fee applies to any Request for
Abatement of Interest, Form 21A, filed with the DOR. Neb. Rev. Stat. § 77-371(5). This fee applies to any program
where the Tax Commissioner has the statutory authority to waive interest.
Request for Tax Clearance Certificate Fee. The request for tax clearance certificate fee applies to any request
for a tax clearance certificate under Neb. Rev. Stat. § 77-2707 submitted on the Certificate of Tax Clearance or
Confirmation of Current Tax Liabilities Application, Form 36, filed with the DOR. Neb. Rev. Stat. § 77-371(6).

Analysis
Effective July 1, 2026, Neb. Rev. Stat. § 77-371 enacted the collection of delinquent taxes fee, assessment fee,
protest filing fee, request for abatement of penalty fee, request for abatement of interest fee, and request for tax
clearance certificate fee. The fee amounts for the period beginning July 1, 2026, through December 31, 2026, are
provided in Neb. Rev. Stat. § 77-371. The fees are generally nonrefundable even if paid in error.
Beginning January 1, 2027, and each January 1 thereafter, the Tax Commissioner must increase the flat fee amounts
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. Neb. Rev. Stat. § 77 371(8).

APPROVED:

James R. Kamm
Tax Commissioner
June 26, 2026

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