Nebraska § 68-1807 - Failure to pay tax; penalty.
Full text of Nebraska Revised Statutes of Nebraska § 68-1807 — Failure to pay tax; penalty., with citation guidance and answers to common questions.
§ 68-1807. Failure to pay tax; penalty.
(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.
(2) The department shall collect the penalties and remit them to the State Treasurer for distribution in accordance with Article VII, section 5, of the Constitution of Nebraska.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 68-1807
What does Revised Statutes of Nebraska § 68-1807 cover?
Section 68-1807 ("Failure to pay tax; penalty.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 68-1807?
A common citation format is "Revised Statutes of Nebraska § 68-1807" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 68-1807 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.