Neb. Admin. Code § 316-20-005 — Payment of Estimated Tax: Time for Filing and Payment

005.01 The times for making payments of Nebraska estimated income tax shall be the same as those times prescribed by the laws of the United States for making payments of estimated federal income tax. 005.02 Payment of the estimated income tax, or any installment thereof, shall be considered a payment on account of the income tax imposed for the taxable year by the State of Nebraska. All payments shall be made to the Nebraska Department of Revenue. (Section 77-2769, R.S.Supp., 1984. December 4, 1984.)