Nebraska Revised Statute 21-301

Revised Statutes » Chapter 21 » 21-301
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21-301. Domestic corporations; biennial report and fee; procedure.

(1) Each corporation organized under the laws of this state, for profit, shall make a report in writing to the Secretary of State, as of January 1, of each even-numbered year, in such form as the Secretary of State may prescribe. The report shall be signed by one of the following: The president, a vice president, a secretary, or a treasurer of the corporation. The signature may be digital or electronic if it conforms to section 86-611. The report and biennial fee shall be submitted to the Secretary of State. The report and fee shall be due on March 1 of each even-numbered year and shall become delinquent if not filed and paid by April 15 of each even-numbered year. If the Secretary of State finds that such report and biennial fee conform to the requirements of the law, the Secretary of State shall file the report. If the Secretary of State finds that the report or fee does not conform, the Secretary of State shall not file the report or accept the fee but shall return the report and fee to the corporation for any necessary corrections. A correction or amendment to the biennial report may be filed at any time.

(2) In each even-numbered year, the Secretary of State shall cause a notice to be sent either by United States mail or electronically transmitted to each corporation for which a report and fee as described in this section has not been received as of March 1. The notice shall state that the report has not been received, that the report and fee are due on March 1, and that the corporation will be dissolved if the report and proper fee are not received by April 15.


    Laws 1913, c. 240, § 1, p. 745;
    R.S.1913, § 761;
    C.S.1922, § 679;
    C.S.1929, § 24-1701;
    R.S.1943, § 21-301;
    Laws 1967, c. 101, § 1, p. 309;
    Laws 1969, c. 124, § 1, p. 567;
    Laws 1982, LB 928, § 6;
    Laws 2002, LB 989, § 1;
    Laws 2003, LB 524, § 1;
    Laws 2006, LB 647, § 1;
    Laws 2008, LB379, § 1.


Intention of Legislature was to place domestic and foreign corporation upon an equality as regards tax. State ex rel. J. I. Case Threshing Machine Co. v. Marsh, 117 Neb. 832, 223 N.W. 126 (1929).