316 NAC 57-021. TOBACCO PRODUCT MANUFACTURERS; REQUIREMENT OF QUARTERLY PAYMENTS

REG-57-021. TOBACCO PRODUCT MANUFACTURERS; REQUIREMENT OF QUARTERLY PAYMENTS. 021.01 Nonparticipating manufacturers must make escrow payments owed under Neb. Rev. Stat. § 69-2703(2) in quarterly installments. 021.02 Nonparticipating manufacturers must submit written proof of the deposit, such as a copy of the bank deposit slip or bank account statement, to the Attorney General’s office within 10 days after the quarterly deposit deadline. 021.03 Upon the request of the Tax Commissioner, nonparticipating manufacturers must submit proof of the number of units sold in Nebraska during the calendar quarter at issue and such other information as may be required to determine the adequacy of the amount of the quarterly payment. 021.04 A nonparticipating manufacturer that fails to fully and timely make the required quarterly payment will be removed from the directory.