251 Neb. Admin. Code, ch. 1, § 010
The Department may require the taxpayer to submit any information it deems necessary as allowed by 66-718 or the agreement.
The Department may proscribe formats or procedures for filing consistent with the intent of 66-718, including procedures for electronic filing for the reporting of motor fuel information.
Any person who does not file electronically or does not file as otherwise provided by the Department when required, or who fails to use the prescribed formats and procedures, shall be considered to have not filed the return, report, or other filing.
All licensees must submit an IFTA return, Form 75, every quarter, even if no taxable fuel was used. All returns are due on a quarterly basis. The reporting quarters and due dates are:
January - March .......................... April 30
April - June ................................. July 31
July - September ......................... October 31
October - December .................... January 31
Tax returns must be postmarked not later than midnight on the date indicated to avoid a penalty for late filing.
251 Neb. Admin. Code, ch. 1, § 010