Nebraska § 68-1807 Failure to
pay tax; penalty

Nebraska Statutes

§ 68-1807 — Failure to pay tax; penalty

Nebraska § 68-1807

Ch. 68Public Assistance

This text of Nebraska § 68-1807 (Failure to pay tax; penalty) 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. § 68-1807 (2026).

Text

(1)An intermediate care facility for persons with developmental disabilities that fails to pay the tax required by section 68-1803 shall be subject to a penalty of five hundred dollars per day of delinquency. The total amount of the penalty assessed under this section shall not exceed five percent of the tax due from the intermediate care facility for persons with developmental disabilities for the year for which the tax is assessed.

(2)The department shall collect the penalties and remit them to the State Treasurer for distribution in accordance with Article VII, section 5, of the Constitution of Nebraska.

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(1) An intermediate care facility
for persons with developmental disabilities that
fails to pay the tax required by section 68-1803 shall be subject to a penalty
of five hundred dollars per day of delinquency. The total amount of the penalty
assessed under this section shall not exceed five percent of the tax due from
the intermediate care facility for persons
with developmental disabilities for the year for which the tax
is assessed.
(2) The department shall collect the penalties and remit
them to the State Treasurer for distribution in accordance with Article VII,
section 5, of the Constitution of Nebraska.