The Nebraska Department of Revenue (DOR) announced a new $25 fee for certain tax-related requests, effective July 1, 2026. This fee will apply to taxpayers seeking a certificate confirming no tax is due, as well as those requesting a waiver of interest or penalty under the Tax Commissioner’s authority.
The DOR has updated several forms, including Form 21, Form 21A, Form 21MF, Form 36, and Form 36V, to reflect these new Section 77-371 fees. Further details are available in Revenue Ruling 99-26-1.