Nebraska law requires that corporations file biennial occupation tax reports and pay an occupation tax in even numbered years in order to maintain their legal existence. This year, business corporation returns are due. If the return is not filed and the fee paid by March 1, 2020, the corporation will be dissolved on April 15, 2022 and additional fees will be required to reinstate the corporation.
Notice of the requirement to file occupation tax report was mailed to the registered agent of the corporation by the Secretary of State’s office. Your registered agent should forward the notice to your company for you to complete and file the occupation tax return and pay the occupation tax. The return can be filed on line at the Secretary of State’s website – www.sos.nebraska.gov – or you can go to the website and print a paper report if you prefer to file a paper return. Note that there is a $3.00 surcharge to file on line and pay by either electronic check or by credit card.
The link to the annual/biennial report is on the first page of the Secretary of State’s website and the instructions are easy to follow. If you have any questions, you can contact your attorney or the Secretary of State’s office.
Please complete the report as soon as you can to avoid the dissolution of your company.
You should also be aware that from time to time a company sends notices out to corporations offering to assist with the preparation of meeting minutes and other corporate filings. These notices generally come in green envelopes and if you check the return address, the address is not the Secretary of State’s address. You do not need to use this entity to prepare your minutes and paying their fee does NOT pay the occupation tax due to the Secretary of State’s office. Please carefully read any solicitation before you pay any fee to anyone other than the Secretary of State. If you read the notice, the notice generally says that it is not from the Secretary of State’s office—but you have to look for the disclaimer to find it.
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