Fillable Form 61 - Nebraska Severance And Conservation Tax Return (Page 3 of 3) in pdf

Form 61 - Nebraska Severance And Conservation Tax Return Page 3

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Interest, Lines 8 and 12. If the severance tax due on line 7, and the conservation tax due on line 11, are not

paid by the due date, interest at the statutory rate will be assessed on the tax due from the due date until payment is

received. To determine the interest rate for a particular period, please visit the Nebraska Department of Revenue’s

(Department’s) website and review the following Revenue Ruling,

“State Taxation — Interest Rate Assessed on

State

Taxes.”

Interest Abatement. A taxpayer that has been assessed interest may request an abatement of the interest, provided

Application for Abatement of Interest, Form

21A, are met. The

one or more of the conditions set forth on the

request for abatement of interest will not be considered until the tax, interest, and penalty amounts have been paid.

Penalty, Lines 9 and 13. If the severance tax due on line 7, and the conservation tax due on line 11, are not

paid by the due date, a penalty will be assessed in the amount of one percent of the delinquent tax due for each

month or number of days that the tax remains unpaid. The penalty will not be more than 25% of the delinquent tax.

Penalty Abatement. A taxpayer that has been assessed a penalty may request an abatement of the penalty. A

Request for Abatement of Penalty, Form

21, must be completed and filed with the Department. The request for

abatement of penalty will not be considered until the tax, interest, and penalty amounts have been paid.

Authorized Signature. This return must be signed by the owner, partner, member, or corporate officer. For

any other person to be authorized to sign this return, there must be a

Power of Attorney, Form

33, on file with

the Department.

Any person who is paid for preparing a taxpayer’s return must also sign the return as preparer.

Form 61 - Nebraska Severance And Conservation Tax Return Page 3

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