43-501. When taxes are payable The tax imposed under this title shall be paid on the fifteenth day of April following the close of the calendar year or, if the return is made on the basis of a fiscal year, on the fifteenth day of the fourth month following the close of the fiscal year, […]
43-504. Tax payments made in advance Any taxpayer may elect to pay the tax prior to the date prescribed for its payment.
43-505. Tax payments made to department; order of crediting A. The tax and any interest and penalties shall be paid to the department. Remittances may be in the form of a check payable to the department during such time and under such regulations as the director may prescribe. If a check is not paid by […]
