77-27,178. Delinquent federal tax liability; identification; joint tax return; presumption.
The Commissioner of Internal Revenue shall provide a system to identify persons having delinquent tax liability under federal taxing laws.
On or before dates specified in the agreement, the Commissioner of Internal Revenue shall supply the Department of Revenue with information necessary to identify such persons and shall certify in writing the amount of the liability. Such information shall be confidential.
In the case of a joint tax return it shall be presumed that each spouse contributed one-half of the amount upon which the refund is based. If only one of the spouses filing the return is identified as a person having a delinquent tax liability, the other spouse shall receive one-half of the refund unless this presumption is rebutted by the agency or the spouse.
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