2006 Nebraska Revised Statutes - § 77-2769.02 — Income tax; estimated tax; electronic filing and payments; authorized.

Section 77-2769.02
Income tax; estimated tax; electronic filing and payments; authorized.

Any taxpayer who is required to pay the estimated tax for the taxable year under section 77-2769 may elect to file his or her return electronically and to make payments or receive refunds using electronic fund transfers. The Tax Commissioner by rule and regulation shall prescribe the dates upon which the estimated individual income tax payments are to be filed. The due date of the taxpayer's first payment of estimated tax shall fall on or after the fifteenth day of the fourth month and on or before the fifteenth day of the fifth month of the taxpayer's taxable year.

Source:

Laws 1987, LB 523, § 43

~Reissue Revised Statutes of Nebraska