Nebraska § 21-304 Foreign corporations; biennial report
and occupation tax; procedure

Nebraska Statutes

§ 21-304 — Foreign corporations; biennial report and occupation tax; procedure

Nebraska § 21-304

Ch. 21Corporations and Other Companies

This text of Nebraska § 21-304 (Foreign corporations; biennial report and occupation tax; procedure) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 21-304 (2026).

Text

(1)Each foreign corporation subject to the Nebraska Model Business Corporation Act, doing business in this state, owning or using a part or all of its capital or plant in this state, and subject to compliance with all other provisions of law shall, in addition to all other statements required by law, deliver a biennial report 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 occupation tax shall be delivered to the Secretary of State. The report and occupation tax shall be due on March 1 of e

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(1) Each foreign corporation subject
to the Nebraska Model Business Corporation Act, doing business
in this state, owning or using a part or all of its capital or plant in this
state, and subject to compliance with all other provisions of law shall, in
addition to all other statements required by law, deliver a
biennial report 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 occupation
tax shall be delivered to the Secretary
of State. The report and occupation tax 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 occupation
tax 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 occupation tax does not conform, the Secretary
of State shall not file the report or accept the occupation
tax but shall return the report and occupation
tax to the corporation for any necessary corrections. A correction
or amendment to the 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 occupation tax as described
in this section have not been received as
of March 1. The notice shall state that the report has not been received,
that the report and occupation tax are due on
March 1, and that the authority
of the corporation to transact business in this state will be administratively
revoked if the report and proper occupation
tax are not received by April 15 of each even-numbered year.

Legislative History

Source: Laws 1913, c. 240, § 4, p. 748; R.S.1913, § 764; C.S.1922, § 682; C.S.1929, § 24-1704; R.S.1943, § 21-304; Laws 1955, c. 63, § 3, p. 203; Laws 1967, c. 101, § 4, p. 313; Laws 1969, c. 124, § 3, p. 571; Laws 1982, LB 928, § 8; Laws 2002, LB 989, § 2; Laws 2003, LB 524, § 4; Laws 2006, LB 647, § 2; Laws 2008, LB379, § 3; Laws 2014, LB749, § 241. Cross References: Nebraska Model Business Corporation Act, see section 21-201. Annotations: This section requires statement of how much capital is employed within and how much without the state. State ex rel. J. I. Case Threshing Machine Co. v. Marsh, 117 Neb. 832, 223 N.W. 126 (1929). State only can complain of failure to conform to statutory requirements. Northwest Ready Roofing Co. v. Antes, 117 Neb. 121, 219 N.W. 848 (1928).