Form 43 - Nebraska Public Service Entity Tax Report
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57NEBRASKA PUBLIC SERVICE ENTITY TAX REPORT FORM 43
INSTRUCTIONS
PURPOSE
The Nebraska Public Service Entity Tax Report, Form 43, will be used by the Property Tax
Administrator to determine the taxable value of each public service entity.
WHO MUST FILE
All public service entities transacting business within Nebraska must file a Nebraska Public
Service Entity Tax Report, Form 43, including all appropriate schedules.
File on or before April 15, 2013. This report must be properly signed and accompanied by all schedules,
WHEN TO FILE
supplementary information, copies of stockholder reports, appropriate regulatory body reports,
and rate case orders issued during the prior calendar year ended December 31.
WHERE TO FILE
Mail all schedules, reports, forms, and attachments to:
Nebraska Department of Revenue
Property Assessment Division
301 Centennial Mall South
P.O. Box 98919, Lincoln
Lincoln, NE 68509
ELECTRONIC FILING
Electronic schedules filed must be compatible with Microsoft Office (i.e. Excel spreadsheets, Access
data, and Word documents). Signatures on the Form 43 are required to be mailed or emailed in a PDF
format for the filing to be valid.
EMAIL ADDRESS
Please send Form 43 filings to: pat.psu@nebraska.gov
Upon written request, the Property Tax Administrator may allow up to a 15-day extension
EXTENSION OF TIME
FOR FILING
of time. No extensions will be granted past April 30, 2013.
PENALTIES
Form 43's not completed in the required format are not accepted. The late filing penalty will be applied.
Filings are considered delinquent if not filed by April 15 or by the extended date
PENALTIES FOR FAILURE
TO FILE
allowed by the division. The Property Tax Administrator may impose a penalty for failure to report
the required information of $100.00 per day up to $10,000. Neb. Rev. Stat. §
77-803
REPORTING
All entities are required annually to complete the Nebraska Public Service Entity Tax Report,
Form 43, and other schedules as they apply to their company for the calendar year ending
PROCEDURES
December 31. All dollar amounts are to be rounded to the nearest dollar.
VERIFICATION AND
The records required to substantiate this return must be retained and be available for at least
AUDIT
three years following the date of filing the return.
AUTHORIZED
This return must be signed by the president, secretary, principal accounting officer, duly
authorized corporate representative, or official of the company or corporation operating or
SIGNATURE
controlling any public service entity in Nebraska.
ADDITIONAL INFORMATION REQUIRED OF ALL ENTITIES
1.
If the respondent, or the parent of the respondent, files a Federal Form 10-K report with the Securities and Exchange
Commission, one copy of each Federal Form 10-K filed for the most recent fiscal year must accompany Form 43.
If the Federal Form 10-K is not available on or before April 15, indicate on page 2 of Form 43 when it is to be
submitted. If information is available online you may indicate web address in lieu of filing the report.
2.
If the respondent files a report with any federal regulatory agency and/or the Nebraska Public Service Commission, one
"proprietary" copy for the most recent fiscal year of each must accompany the Form 43. If the regulatory report is not
available on or before April 15, indicate on page 2 of Form 43 when it is to be submitted.
If the respondent, and/or parent of the respondent, submits an annual report to stockholders, one copy of each report for
3.
the most recent fiscal year must accompany Form 43. If the annual report to stockholders is not available on or before
April 15, indicated on page 2 of Form 43 when it is to be submitted.
1
96-159-99 Revised 3/2013
Authorized by Section 77-801
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