Neb. Rev. Stat. §§ 57-1204
The tax imposed by section 57-1202 shall be due and payable in monthly installments on or before the last day of the month next succeeding the month in which the uranium was severed. If the final filing date falls on a Saturday, Sunday, or legal holiday, the next secular or business day shall be the final filing date. Such reports shall be considered filed on time if mailed in an envelope properly addressed to the Tax Commissioner and postmarked before midnight of the final filing date. For good cause the Tax Commissioner may grant a taxpayer reasonable extensions of time for filing, not to exceed ten days in the aggregate for any one return.
The person engaged in the severing, on or before the last day of the month next succeeding the month in which the uranium was so severed, shall make out and file with the Tax Commissioner a report or return for the preceding month in such form as may be prescribed by the Tax Commissioner showing: The business conducted by the person engaged in the severing during the preceding month; the kind gross quantity, and value of the uranium so severed; the name of the owner of the resource at the time of the severance; the portion owned by each owner; the location of the place where the uranium is severed; and such other information as the Tax Commissioner may require.
Neb. Rev. Stat. §§ 57-1204