Section 316-9-006 - CITIES AND COUNTIES - TIMELINES FOR SUBMITTING CERTIFIED MATERIALS TO THE DEPARTMENT006.01 If a city or county receives voter approval and adopts a local sales and use tax, terminates a local sales and use tax, or changes the rate of a local sales and use tax, the timelines for providing the certified materials required by this regulation are as follows: | To be Operative | Certified Materials Must Be Furnished After | But No Later Than |
| January 1 | June 3 | September 3 |
| April 1 | September 3 | December 2 |
| April 1 (of a leap year) | September 3 | December 3 |
| July 1 | December 2 | March 3 |
| July 1 (of a leap year) | December 3 | March 3 |
| October 1 | March 3 | June 3 |
006.02 If the "But No Later Than" date falls on a Saturday, Sunday or holiday, the certified materials must be furnished no later than the Friday before the date in column 3.316 Neb. Admin. Code, ch. 9, § 006
Neb. Rev. Stat. §§ 13-324, and 77-27,143, and McDonald's Executive Offices v. Nebraska Department of Revenue, 243 Neb. 82 (1993). November 17, 2013.