220 Neb. Admin. Code, ch. 13, § 002
Any contractor who has been employed on a public contract shall be furnished, without cost, a statement as to his/her standing with respect to combined tax, interest, or penalties due the Unemployment Compensation Fund. Such a statement shall be signed by the Treasurer of the Fund on behalf of the Commissioner. If there are no delinquencies, a form prescribed by the Commissioner shall be used in so certifying. If the contractor has delinquent combined tax, interest, or penalties which he/she claims are connected with a period other than that in which the work was performed on the public contract, he/she shall obtain, from the contracting public agency, a statement on a form prescribed by the Commissioner as to the beginning and ending dates of the contract performance. Upon receipt of such completed form, a certificate as to the period shown shall be made on a form prescribed by the Commissioner.
220 Neb. Admin. Code, ch. 13, § 002