Nebraska Revised Statute 9-648
Gross proceeds; tax; collection.
Any county, city, or village which conducts a lottery shall submit to the department on a quarterly basis a tax of two percent of the gross proceeds. Such tax shall be remitted not later than thirty days from the close of the preceding quarter on forms provided by the department. The department shall remit the tax to the State Treasurer for credit to the Charitable Gaming Operations Fund. All deficiencies of the tax imposed by this section shall accrue interest and be subject to a penalty as provided for sales and use taxes in the Nebraska Revenue Act of 1967.
- Laws 1986, LB 1027, § 181;
- R.S.1943, (1987), § 9-610;
- Laws 1989, LB 767, § 87;
- Laws 1993, LB 563, § 19.
- Nebraska Revenue Act of 1967, see section 77-2701.