Neb. Rev. Stat. § 49-1462: Neb. Rev. Stat. § 49-1462

Unless otherwise required to file an election campaign statement as required by section 49-1459 , a committee shall file a campaign statement with a closing date of December 31 of such year not later than January 31 of the following year. The period covered by the campaign statement filed pursuant to this section shall begin from the day after the closing date of the previous campaign statement filed.