Nebraska Statutes
§ 68-1807 — Failure to pay tax; penalty
Nebraska·Ch. 68 Public Assistance
(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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Legislative History
Source: Laws 2004, LB 841, § 8; Laws 2007, LB296, § 293; Laws 2013, LB23, § 23.