251 Neb. Admin. Code, ch. 1, § 011

Current through September 17, 2024

Section 251-1-011 - PENALTIES

011.01Prohibited Acts .

Any person who neglects or refuses to file the report or return due for any period or to pay the tax due for any period within the time prescribed for the filing of such report or return or for the payment of such tax under the motor fuel laws shall automatically accrue a penalty of fifty dollars ($50).

011.02Activities Conducted Without a License.

Any person who knowingly conducts any activities requiring a license or permit under the motor fuel laws without a license or permit or after a license or permit has been surrendered, suspended, revoked, or cancelled shall automatically accrue a penalty of one hundred dollars for each day such violation continues.

011.03Department's Discretion - Penaltie.s

The Department may in its discretion waive all or any portion of the penalties incurred upon sufficient showing by the taxpayer that the failure to file or pay is not due to negligence, intentional disregard of the law, rules, or regulations, intentional evasions of the tax, or fraud committed with intent to evade the tax or that such penalties should otherwise be waived.

011.04Department's Discretion - Interest.

The Department may in its discretion waive any and all interest incurred upon sufficient showing by the taxpayer that such interest should be waived. Interest may only be waived if:

011.04A Interest is due to an error or unreasonable delay by the Department.

011.04B Interest is due to erroneous written advice by the Department when the advice was a direct response to a written request for advice from the taxpayer and the taxpayer reasonably relied on the advice; or

011.04C Interest is due because of an amount erroneously refunded if the taxpayer did not request the refund and the refund was not caused by information provided by the taxpayer.

011.04DInterest, Calculation. All deficiencies determined by the Department and any tax paid after the time provided shall accrue interest at the rate of one per cent (1%) per month, or twelve per cent (12%) per year on such deficiency or late payment from the date such tax was due to the date of payment.

251 Neb. Admin. Code, ch. 1, § 011