77-2789 Income tax; failure to file return; penalty.
77-2789. Income tax;failure to file return; penalty.(1) In case offailure to file any income tax return required under the provisions of theNebraska Revenue Act of 1967 on the date prescribed therefor, determined withregard to any extension of time for filing, unless it is shown that such failureis the result of reasonable cause and not the result of willful neglect, theTax Commissioner may add to the amount required to be shown as tax on suchreturn, five percent of the amount of such tax if the failure is for not morethan one month, with an additional five percent for each additional monthor fraction thereof during which such failure continues, not exceeding twenty-fivepercent in the aggregate. For purposes of this section, the amount of taxrequired to be shown on the return shall be reduced by the amount of any partof the tax which is paid on or before the date prescribed for payment of thetax and by the amount of any credit against the tax which may be claimed uponthe return.(2) In case of each failure to file a statement of paymentto another person, including the duplicate statement of tax withheld on wages,on the date prescribed therefor, determined with regard to any extension oftime for filing, unless it is shown that such failure is the result of reasonablecause and not willful neglect, the Tax Commissioner may assess a penalty againstthe person so failing to file the statement, in the amount of two dollarsfor each statement not so filed but the total amount imposed on the delinquentperson for all such failure during any calendar year shall not exceed twothousand dollars.(3) In case of failure to file any return for income taxwithheld on the date prescribed therefor, determined with regard to any extensionof time to file, the Tax Commissioner may add to the amount required to beshown as tax on such return twenty-five dollars or the amount determined undersubsection (1) of this section, whichever is greater.(4) All determinationsmade by the Tax Commissioner under subsection (3) of this section are dueand payable at the time they become final. If they are not paid when final,a penalty of ten percent of the total amount due, exclusive of interest andother penalties, shall be added to the total amount due. SourceLaws 1967, c. 487, § 89, p. 1610; Laws 1993, LB 345, § 68; Laws 2010, LB879, § 12.Operative Date: January 1, 2011