{"data":{"id":"us-ne/neb.-rev.-stat.-74-1322","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 74-1322","heading":"Failure to file report or pay taxes; violation; penalty.","body":"Failure to file a report required by section 74-1320, filing such report late, failure to pay taxes due, or underpayment of such taxes shall result in a penalty of five percent of the amount due being imposed for each month the report is overdue or the payment is delinquent.","path":["Chapter 74 - RAILROADS"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=74-1322","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-10-18T06:04:10Z","sha256":"ab12fdaa19d07aad2e9e236fb6fabaf76be9b00a5492f5f81d91eafa4670fa8f","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-74-1321","next":"us-ne/neb.-rev.-stat.-74-1323"},"notice":"GroundRules: Original legal text. Not legal advice."}