NE LB270

Amends section 77-2711 to allow municipality-certified individuals who identify suspected tax reporting irregularities or discrepancies during their review of confidential sales and use tax returns to notify the Auditor of Public Accounts

Authorizes the Auditor of Public Accounts to conduct an audit of the Department of Revenue when notified of suspected irregularities by a municipality's certified representative

Creates an exception to confidential tax information disclosure rules, permitting municipality-certified individuals to share suspected irregularity information specifically with the Auditor of Public Accounts

Maintains existing confidentiality requirements for all other tax information obtained during municipal reviews, with Class I misdemeanor penalties for unauthorized disclosure