48-3204.

Out-of-state business; notification to Department of Revenue; information; contents; registered business; duties.

(1) An out-of-state business shall provide notification to the Department of Revenue within ten days after entry to the state during a disaster period that the out-of-state business is in the state for purposes of responding to the declared state disaster or emergency. The out-of-state business shall provide to the department information related to the out-of-state business including, but not limited to, the following:

(a) Name;

(b) State of domicile;

(c) Principal business address;

(d) Federal employer identification number;

(e) The date when the out-of-state business entered the state; and

(f) Contact information while the out-of-state business is in this state.

(2) A registered business shall provide the notification required in subsection (1) of this section for an affiliate of the registered business that enters the state as an out-of-state business. The notification under this subsection shall also include contact information for the registered business in the state.