77-27,121.

Income tax; Governor; Secretary of the Treasury; agreement.

The Governor, with the advice and consent of the Legislature, is authorized to enter into an agreement with the Secretary of the Treasury of the United States or his delegate under which, to the extent provided by the terms of the agreement, the secretary or his delegate will administer, enforce, and collect such income tax on behalf of the state. The cost of the services performed by the secretary or his delegate in administering, enforcing or collecting an income tax under the terms of such an agreement may be paid from the appropriations for the general operations of the Tax Commissioner.