{"data":{"id":"us-ne/neb.-rev.-stat.-74-1322","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 74-1322","heading":"Neb. Rev. Stat. § 74-1322","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":["NE Code","Chapter 74"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=74-1322","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:21Z","sha256":"af94bf00f5ea2da12813c57cc072f22cc0b7149d9cd7e055fdcbe8316f9a6631","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."}