Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 350 - Nebraska Department of Revenue, Property Assessment Division
Chapter 52 - Documentary Stamp Tax Regulations
Section 350-52-006 - REMITTANCE OF TAX
Current through September 17, 2024
006.01 The register of deeds shall remit, on the Nebraska Documentary Stamp Tax Return, Form 52, the state portion of the tax collected during each calendar month to the Department of Revenue by the fifteenth of the next succeeding month. Copies of all Documentary Stamp Tax Refund Claims, Form 53, shall be included in such remittance if the refund was actually paid during the preceding month.
006.02 From each two dollars and twenty-five cents of tax collected, the register of deeds shall retain fifty cents of the net proceeds of the sale of documentary stamp tax collected to be placed in the county general fund. The remainder of the tax collected is the portion that is to be remitted to the state.
