Nebraska Revised Statute 74-1322

Revised Statutes » Chapter 74 » 74-1322
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74-1322. Failure to file report or pay taxes; violation; penalty.

Failure to file a report required by section 74-1320, filing such report late, failure to pay taxes due, or underpayment of such taxes shall result in a penalty of five percent of the amount due being imposed for each month the report is overdue or the payment is delinquent.

Source

    Laws 1979, LB 42, ยง 14.