35-150. Current record of revenues; enforcement powers

A. The department of administration shall keep current a completely detailed list of all sources from which monies accrue to the state, classified according to the budget units and other agencies responsible for the collection of public monies, showing for each of the various budget units and each of the other revenue-collecting agencies of the state the various kinds of taxes, fees, permits and other public monies collected or to be collected.

B. The department of administration may take steps deemed necessary, including court action, to enforce the provisions of this chapter with respect to collecting and depositing public monies.

C. Notwithstanding any other law, budget units and other agencies responsible for the collection of public monies shall provide the state comptroller with an accounting of all collections of monies owed to this state regardless of the source pursuant to section 38-414.

D. Any employee or officer who refers a debt to the attorney general's office for collection pursuant to section 41-191.03 and certifies the uncollectible amount to the state comptroller is exempt from section 35-143, subsection B.

E. The attorney general's office shall annually notify the state comptroller of all uncollectible debts owed to this state. After receiving this notice and review by the joint legislative budget committee, the state comptroller may remove the total receivable or any portion of the receivable from the state accounting system.