Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 316 - NEBRASKA DEPARTMENT OF REVENUE
Chapter 9 - LOCAL SALES AND USE TAXES
Section 316-9-006 - CITIES AND COUNTIES - TIMELINES FOR SUBMITTING CERTIFIED MATERIALS TO THE DEPARTMENT
Universal Citation: 316 NE Admin Rules and Regs ch 9 ยง 006
Current through March 20, 2024
006.01 If a city or county receives voter approval and adopts a local sales and use tax, terminates a local sales and use tax, or changes the rate of a local sales and use tax, the timelines for providing the certified materials required by this regulation are as follows:
| To be Operative | Certified Materials Must Be Furnished After | But No Later Than |
| January 1 | June 3 | September 3 |
| April 1 | September 3 | December 2 |
| April 1 (of a leap year) | September 3 | December 3 |
| July 1 | December 2 | March 3 |
| July 1 (of a leap year) | December 3 | March 3 |
| October 1 | March 3 | June 3 |
006.02 If the "But No Later Than" date falls on a Saturday, Sunday or holiday, the certified materials must be furnished no later than the Friday before the date in column 3.
Disclaimer: These regulations may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
