Fillable Form 51a - Nebraska Distributor Of Pickle Cards Tax Return (Page 2 of 2) in pdf

INSTRUCTIONS

WHO MUST FILE. Every distributor licensed to sell pickle card units must file this return. A return is required

for every tax period, or portion of a tax period, from each distributor holding a license even when no tax is due.

WHEN AND WHERE TO FILE. This return, properly signed, with a check payable to the Nebraska Department

of Revenue for the balance reported on line 6, is considered timely filed if postmarked on or before the 30th day of

the month following the end of the tax period covered by the return. Mail to the Nebraska Department of Revenue,

Charitable Gaming Division, P.O. Box 94855, Lincoln, NE 68509-4855.

Distributors of pickle card units must file

Nebraska Schedule I – Distributor Activity Report

with this return.

PREIDENTIFIED RETURN. This return is to be used only by the distributor whose name is printed on it. Do

not file returns which are photocopies, are for another tax period, or have not been preidentified. If you have not

received a return for the tax period, and will be filing a paper return, request a duplicate from the Charitable Gaming

Division, or visit our website at to print a Form 51A. Complete the ID number, tax

period, name, and address information.

PENALTY AND INTEREST. If the return is not filed by the due date, a penalty will be assessed in the amount

of ten percent of the tax not paid by the due date, or $25, whichever is greater. Interest on any unpaid tax will be

assessed at the rate specified in

Neb. Rev. Stat. § 45-104.02

from the due date until payment is received. Failure to

file the return and remit the tax may result in license suspension, cancellation, or revocation for noncompliance.

VERIFICATION AND AUDIT. Records to substantiate this return must be kept available for three years following

the date of filing the return.

SPECIFIC INSTRUCTIONS

LINE 1. Enter the total number of pickle card units sold from line 8, Column A, Nebraska Schedule I - Distributor

Activity Report.

LINE 2. Enter the gross proceeds of all pickle card units sold from line 9, Column B, Nebraska Schedule I –

Distributor Activity Report. Gross proceeds are the total possible receipts from the sale of all pickle cards in any

pickle card unit.

LINE 3. Enter the total definite profit of all pickle card units sold from line 10, Column C, Nebraska Schedule I

– Distributor Activity Report. The definite profit from a pickle card unit is the gross proceeds from a pickle card

unit less all of the possible prizes in the pickle card unit.

LINE 4. Multiply line 3 by the state tax rate indicated. This is the amount of pickle card tax due to the Nebraska

Department of Revenue (Department).

LINE 5. A balance due or credit resulting from a partial payment, mathematical or clerical error, penalty, or interest

relating to prior returns will be entered in this space by the Department. The amount of interest includes interest

on unpaid tax through the due date of this return. If the amount due is paid before the due date, interest will be

recomputed, and a credit will be given on your next return. If the amount entered has been satisfied by a previous

remittance, it should be disregarded when computing the amount to remit on line 6. If a credit is shown, it may be

applied to the current tax liability.

LINE 6. Attach a check made payable to the Nebraska Department of Revenue for the amount reported on line 6.

Checks may be presented electronically.

AUTHORIZED SIGNATURE. This return must be signed by a corporate officer, an owner, partner, member,

or other duly authorized individual. A person who is paid for preparing this return must also sign the return

as a preparer.

Any questions regarding the completion of the Nebraska Distributor of Pickle Cards Tax Return, Form 51A, should

be addressed to the Nebraska Department of Revenue, Charitable Gaming Division, P.O. Box 94855, Lincoln,

NE 68509-4855, telephone (402) 471-5937 or toll free (877) 564-1315.

Form 51a - Nebraska Distributor Of Pickle Cards Tax Return Page 2

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