Nebraska § 77-683 Failure to furnish statement; penalty; waiver; Tax Commissioner; harmonize statements

Nebraska Statutes

§ 77-683 — Failure to furnish statement; penalty; waiver; Tax Commissioner; harmonize statements

Nebraska § 77-683

Ch. 77Revenue and Taxation

This text of Nebraska § 77-683 (Failure to furnish statement; penalty; waiver; Tax Commissioner; harmonize statements) 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. § 77-683 (2026).

Text

(1)For each day's failure to furnish the statement required by section 77-680 or 77-681 or for each day's failure to furnish the information as required on the statement, the company may be assessed a penalty in the amount of one hundred dollars, except that the penalty shall not exceed ten thousand dollars. Such penalty shall be collected by the Tax Commissioner and credited to the Department of Revenue Property Assessment Division Cash Fund. The Tax Commissioner may waive all or part of the penalty provided in this section.

(2)In determining the number of such cars, the Property Tax Administrator, insofar as may be practicable, shall harmonize the statements of the railroad companies and car line companies. Such assessment shall be included in the records of the Property Tax Admini

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(1) For each day's failure to furnish the statement required by section 77-680 or 77-681 or for each day's failure to furnish the information as required on the statement, the company may be assessed a penalty in the amount of one hundred dollars, except that the penalty shall not exceed ten thousand dollars. Such penalty shall be collected by the Tax Commissioner and credited to the Department of Revenue Property Assessment Division Cash Fund. The Tax Commissioner may waive all or part of the penalty provided in this section.
(2) In determining the number of such cars, the Property Tax Administrator, insofar as may be practicable, shall harmonize the statements of the railroad companies and car line companies. Such assessment shall be included in the records of the Property Tax Administrator.

Legislative History

Source: Laws 1992, LB 1063, § 68; Laws 1992, LB 719A, § 209; Laws 1995, LB 490, § 78; Laws 1997, LB 270, § 34; Laws 1999, LB 36, § 15; Laws 2007, LB334, § 36.