{"data":{"id":"us-ne/neb.-rev.-stat.-77-6307","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-6307","heading":"Annual report; contents; failure to file; effect; final report; when required.","body":"(1) Each qualified small business, qualified investor, and qualified fund shall submit an annual report to the director by July 1 of each year. The report shall certify that the business, investor, or fund satisfies the requirements of the Angel Investment Tax Credit Act.\n(2) A qualified small business that ceases all operations and becomes insolvent shall file a final report with the director in the form required by the director documenting its insolvency.\n(3) To maintain the confidentiality of the qualified investor, the Department of Economic Development shall use a designated number to identify such persons or entities.\n(4) A qualified small business, qualified investor, or qualified fund that fails to file a complete annual report by July 1 shall, at the discretion of the director, be subject to a fine of two hundred dollars, revocation of its certification, or both.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-6307","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"82ed6f37f164381e25eb3467bcbea601328ffaf7759444f5526af1528e801244","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-6306","next":"us-ne/neb.-rev.-stat.-77-6308"},"notice":"GroundRules: Original legal text. Not legal advice."}