Neb. Admin. Code § 316-28-003 — The Litter Fee Return

003.01 A return is required for each annual period or fraction thereof in which a litter fee license is required. The annual period is from July 1 through June 30. 003.02 Each person shall file only one return. See Reg-28- 007 for the procedures to be followed by persons having more than one location. 003.03 Returns shall be signed by the person required to file the return or by his or her duly authorized agent. 003.04 Returns properly signed and accompanied by remittance will be considered timely filed if mailed, postage prepaid, on or before the due date stated on the face of the return. When the due date falls on a Saturday, Sunday, or any approved holiday, the return shall be considered timely filed if mailed postage prepaid on the next succeeding day which is not a Saturday, Sunday, or an approved holiday. A United States Postal Service postmark will be conclusive evidence of the date of mailing for the purpose of timely filing a return. Failure to file the return or to remit the fee due by the due date will subject the person required to file a return to a penalty in the amount of the larger of twenty-five dollars ($25.00) or ten percent of the fee due. In addition, interest will be assessed on the unpaid fee at the rate specified in Section 45-104.02 from the due date until the date payment is received. 003.05 Remittance must accompany the return and be in the form of a check, draft, or money order made payable to the Nebraska Department of Revenue. Cash or postage stamps should not be sent as payment. (Sections 81-1559, and 81-1560.01, R.S.Supp., 1993. May 14, 1994.)