Each succeeding quarterly payment of the occupation tax levied pursuant to this chapter may include any adjustment which is shown on the report provided for by § 114.05, which may be necessary for the consideration of uncollectibles or any other matters which may have resulted in either an excess or a deficiency in the amount of tax paid in any previous quarter.
(Prior Code, § 10-1106)
Statutory reference:
Similar state law provisions, see Neb. RS 16-205