2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-2768 - Income tax; return; filing; when.
The income tax return required by the provisions of the Nebraska Revenue Act of 1967 shall be filed on or before the dates prescribed by the laws of the United States for filing federal income tax returns. A person required to make and file an income tax return shall, without assessment, notice, or demand, pay any tax due thereon to the Tax Commissioner on or before the date fixed for filing such return, except that a tax amount due which is less than two dollars need not be remitted. The Tax Commissioner shall prescribe by regulation the place for filing any return, declaration, statement, or other document required pursuant hereto and for the payment of any tax.
- Laws 1967, c. 487, § 68, p. 1600;
Laws 1969, c. 692, § 1, p. 2685;
Laws 1987, LB 523, § 26;
Laws 1991, LB 773, § 17.
Disclaimer: These codes may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
