Nebraska Statutes 68-1807. Failure topay tax; penalty
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(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.
Terms Used In Nebraska Statutes 68-1807
- State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801
- Year: shall mean calendar year. See Nebraska Statutes 49-801
(2) The department shall collect the penalties and remit them to the State Treasurer for distribution in accordance with Article VII, § 5, of the Constitution of Nebraska.