Form 872N-MF "Nebraska Extension of Statute of Limitations Agreement for Motor Fuels Programs" - Nebraska

Form 872N-MF or the "Nebraska Extension Of Statute Of Limitations Agreement For Motor Fuels Programs" is a form issued by the Nebraska Department of Revenue.

The form was last revised in August 1, 2017 and is available for digital filing. Download an up-to-date Form 872N-MF in PDF-format down below or look it up on the Nebraska Department of Revenue Forms website.

ADVERTISEMENT

Download Form 872N-MF "Nebraska Extension of Statute of Limitations Agreement for Motor Fuels Programs" - Nebraska

883 times
Rate
(4.6 / 5) 44 votes
PRINT FORM
RESET FORM
Form
Nebraska Extension of Statute of Limitations Agreement
872N-MF
for Motor Fuels Programs
Name
Nebraska ID Number
Federal Employer ID Number
Street or Other Mailing Address
Effective Date
Date Agreement Extended To
City
State
Zip Code
Tax Programs
Motor Fuels Tax Refund Claim
Aircraft Fuels Tax
Motor Fuels Use Tax
Compressed Fuels Tax
Petroleum Release Remedial Action Fee
Ethanol and Biodiesel Producer
Terminal Operator
Motor Fuels Carrier
Motor Fuels Retailer
Other
Motor Fuels Tax
The Nebraska Department of Revenue and the taxpayer agree that a Notice of Deficiency Determination for the amount of Nebraska
tax, interest, and penalty determined under existing or prior revenue laws, for the tax programs listed above, may be mailed at any time on or
before the above “Date Agreement Extended To.” A Notice of Deficiency Determination may include those tax periods that could have been
included had a Notice of Deficiency Determination been issued on the effective date of this agreement.
sign
here
Authorized Signature
Title
Date
For Motor Fuels Division Use Only
sign
here
Department of Revenue Authorized Signature
Title
Date
Instructions
When and Where to File. A Nebraska Extension of Statute of Limitations Agreement
for Motor Fuels Programs, Form 872N-MF, must be completed when the taxpayer and the
Nebraska Department of Revenue (Department) agree to extend the period of limitation for
the mailing of a Notice of Deficiency Determination of Nebraska tax, interest, and penalty.
Statute of Limitation Periods. The statute of limitation period for assessment of Nebraska
motor fuels tax, interest, and penalty, in the absence of a signed agreement, is three years
from the due date of the return or the filing date of the return, whichever is later. If no returns
have been filed, the statute of limitation period is five years from the due date of the return.
Appeal Rights. Form 872N-MF does not relinquish any appeal rights to which the taxpayer
would otherwise be entitled.
Name and Address. An individual must enter his or her name, as entered on the tax return
covered by this agreement, and current address.
An organization must enter the organization’s name and business address.
Effective Date. Enter the date on which the agreement will become effective. The limitation
period for mailing a Notice of Deficiency Determination will be extended for all taxable periods
for which a notice could have been mailed on this date.
Date Agreement Extended To. Enter the date to which the agreement is being extended.
Signature. This agreement must be signed by the taxpayer, partner, member, or corporate
officer. If the taxpayer authorizes another person to sign this agreement, there must be a
power of attorney
on file with the Department.
Mail this agreement to: Motor Fuels Division, PO Box 98904, Lincoln, NE 68509-8904.
8-2017
revenue.nebraska.gov/fuels, 800-554-3835, 402-471-5730
3-414-1993 Rev.
Supersedes 3-414-1993 Rev. 5-2015
PRINT FORM
RESET FORM
Form
Nebraska Extension of Statute of Limitations Agreement
872N-MF
for Motor Fuels Programs
Name
Nebraska ID Number
Federal Employer ID Number
Street or Other Mailing Address
Effective Date
Date Agreement Extended To
City
State
Zip Code
Tax Programs
Motor Fuels Tax Refund Claim
Aircraft Fuels Tax
Motor Fuels Use Tax
Compressed Fuels Tax
Petroleum Release Remedial Action Fee
Ethanol and Biodiesel Producer
Terminal Operator
Motor Fuels Carrier
Motor Fuels Retailer
Other
Motor Fuels Tax
The Nebraska Department of Revenue and the taxpayer agree that a Notice of Deficiency Determination for the amount of Nebraska
tax, interest, and penalty determined under existing or prior revenue laws, for the tax programs listed above, may be mailed at any time on or
before the above “Date Agreement Extended To.” A Notice of Deficiency Determination may include those tax periods that could have been
included had a Notice of Deficiency Determination been issued on the effective date of this agreement.
sign
here
Authorized Signature
Title
Date
For Motor Fuels Division Use Only
sign
here
Department of Revenue Authorized Signature
Title
Date
Instructions
When and Where to File. A Nebraska Extension of Statute of Limitations Agreement
for Motor Fuels Programs, Form 872N-MF, must be completed when the taxpayer and the
Nebraska Department of Revenue (Department) agree to extend the period of limitation for
the mailing of a Notice of Deficiency Determination of Nebraska tax, interest, and penalty.
Statute of Limitation Periods. The statute of limitation period for assessment of Nebraska
motor fuels tax, interest, and penalty, in the absence of a signed agreement, is three years
from the due date of the return or the filing date of the return, whichever is later. If no returns
have been filed, the statute of limitation period is five years from the due date of the return.
Appeal Rights. Form 872N-MF does not relinquish any appeal rights to which the taxpayer
would otherwise be entitled.
Name and Address. An individual must enter his or her name, as entered on the tax return
covered by this agreement, and current address.
An organization must enter the organization’s name and business address.
Effective Date. Enter the date on which the agreement will become effective. The limitation
period for mailing a Notice of Deficiency Determination will be extended for all taxable periods
for which a notice could have been mailed on this date.
Date Agreement Extended To. Enter the date to which the agreement is being extended.
Signature. This agreement must be signed by the taxpayer, partner, member, or corporate
officer. If the taxpayer authorizes another person to sign this agreement, there must be a
power of attorney
on file with the Department.
Mail this agreement to: Motor Fuels Division, PO Box 98904, Lincoln, NE 68509-8904.
8-2017
revenue.nebraska.gov/fuels, 800-554-3835, 402-471-5730
3-414-1993 Rev.
Supersedes 3-414-1993 Rev. 5-2015
ADVERTISEMENT