Neb. Rev. Stat. §§ 57-704
All taxes levied, as provided by sections 57-701 to 57-714, shall be due and payable in monthly installments on or before the last day of the month next succeeding the month in which the resources were 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. The person required to make payments pursuant to section 57-702 shall, on or before the last day of the month next succeeding the month in which the resources were severed, 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 and gross quantity and value of the resources so severed; the location of the place or places where the same were severed; and such other information as the Tax Commissioner may require.
Neb. Rev. Stat. §§ 57-704