Citation withheld: this record does not yet carry a review status; and its provenance is an internal operational database, which is never published as an authority.
The values are corroborated across independent internal records. What is missing is the link to the agency's own published schedule, which is what promotion to verified requires.
Cost position
Ranked 18 of 51 on first-year state
filing cost, at $131.15 against a national median
of $175.00.
The recurring entity-tax minimum is not resolved for LLCs here, so no ongoing total is computed.
See the full ranking.
Where Nebraska sits among its neighbours in the first-year cost ranking (USD)Show all 51 jurisdictionsThe full ranking with Nebraska highlighted (USD)
Registered-agent statutes, quoted verbatim
The one section on this page that clears the publication gate in full. 2 citations, verified, quoted from the official code with every elision marked.
Neb. Rev. Stat. § 21-233
◎Verified
Nebraska Model Business Corporation Act · applies to
corporations
Nebraska Uniform Limited Liability Company Act · applies to
LLCs
Office and agent for service of process.(RULLCA 113) (a) A limited liability company shall designate and continuously maintain in this state: (1) an office, which need not be a place of its activity in this state; and (2) an agent for service of process. [...] (c) An agent for service of process of a limited liability company or foreign limited liability company must be an individual who is a resident of this state or other person with authority to transact business in this state.
For corporations, the registered agent must be an individual who resides in Nebraska with a business office identical to the registered office, or a domestic or foreign corporation or other eligible entity whose business office is identical to the registered office (a foreign entity must be authorized to transact business in the state). For LLCs, the agent for service of process must be an individual Nebraska resident or another person with authority to transact business in Nebraska.
Is the agent's consent required
○Pending review
Consent required: no.
What happens when the agent cannot be served
○Pending review
Nebraska's fallback is mail-based, not service on the Secretary of State: if a corporation has no registered agent (or the agent cannot with reasonable diligence be served), it may be served by registered or certified mail, return receipt requested, addressed to the secretary of the corporation at its principal office. The LLC act mirrors this with registered/certified mail to the company at its designated office (§ 21-116(b)); service is perfected at the earliest of receipt, the signed return-receipt date, or 5 days after mailing.
Revocation Foreign. A foreign LLC's certificate of authority may be revoked if it does not appoint and maintain an agent for service of process in Nebraska or fails to file a statement of change within 30 days after the agent's name or address changes (effective no less than 60 days after notice, curable before the effective date).
Dollar amounts named in the registered-agent statutes
What
Amount
Status
Agent's statement of change of registered office, per affected corporation, capped at $1,000 total
$30 per corporation (max $1,000)
○Pending review
Application for reinstatement more than five years after administrative dissolution or revocation (corporations)
$500
○Pending review
Agent's statement of resignation (corporations)
No fee
○Pending review
LLC statement of change of address for an agent for service of process, per company
$30 in writing / $25 electronic
○Pending review
LLC application for reinstatement more than five years after administrative dissolution
$500
○Pending review
General filing fee for other LLC filings (including a new agent designation via amendment)
$30 in writing / $25 electronic
○Pending review
13 statutory citations and their supporting verbatim quotations sit behind this section in the record and are withheld from public display until the review pass lands, because a citation presented as authority is a verification claimed. Statutory references appearing inside the summaries above are part of the recorded text rather than an authority claim, and they are not rendered as citations, linked, or emitted in this page's structured data. How the gate works.
Governance rules
Nebraska corporate and LLC governance rules
Rule
Entity
Applies
Detail
Status
Organizational Meeting Required
Corporation
yes
○Pending review
Annual Meeting Required
Corporation
yes
○Pending review
Written Consent In Lieu Allowed
Corporation
yes
○Pending review
Bylaws Required
Corporation
yes
○Pending review
Operating Agreement Required
LLC
no
○Pending review
Annual Meeting Required
LLC
no
○Pending review
Written Consent In Lieu Allowed
LLC
yes
○Pending review
7 statutory citations and their supporting verbatim quotations sit behind this section in the record and are withheld from public display until the review pass lands, because a citation presented as authority is a verification claimed. Statutory references appearing inside the summaries above are part of the recorded text rather than an authority claim, and they are not rendered as citations, linked, or emitted in this page's structured data. How the gate works.
Renewable for successive 10-year terms; renewal application must be filed within 6 months prior to expiration and must state the name is still in use; renewal fee $100 electronic / $110 written (Neb. Rev. Stat. 87-211). SOS sends notice in the year preceding expiration
Publication
Required. YES - Neb. Rev. Stat. 87-219: publish the registration once in a newspaper of general circulation in the city/village where the business is located (or county-wide paper if none). Proof of publication (affidavit) must be FILED WITH THE SECRETARY OF STATE within 45 days of registration or the registration is CANCELED. Hard operational deadline
Online filing
Available
The regime
Nebraska maintains a statewide trade name registry at the Secretary of State, but the operative language is permissive: any person who adopts a trade name (every name other than the person's true name) 'may file' an application for registration. The former § 87-220 was repealed by Laws 2011, LB 462, § 20. Registration carries real benefits (statutory infringement remedies for the registrant) and an obligation: the registration must be published in a newspaper and proof filed within 45 days, or the Secretary of State cancels it.
Where it is filed
Trade name applications, renewals, assignments, and statements of change are filed with the Nebraska Secretary of State, who keeps a public record of all registered and renewed trade names.
Publication
After registering, the applicant must publish the duplicate of the registration once in a newspaper of general circulation in the city or village where the business will be located (or in the county if the city or village has no newspaper) and file proof of publication with the Secretary of State within 45 days of registration; otherwise the registration is canceled.
Term and renewal
Ten years from the date of registration; the Secretary of State notifies registrants of the need to renew during the year preceding expiration.
Name restrictions
A trade name may not be registered if it is immoral, deceptive, or scandalous; disparages or falsely suggests a connection with persons, institutions, beliefs, or national symbols; simulates governmental flags or insignia; uses a living individual's name, signature, or portrait without consent; is merely descriptive, misdescriptive, or primarily a surname (unless it has become distinctive, for which five years of continuous use may serve as evidence); is confusingly similar to a registered trade name or entity name on file with the Secretary of State (absent written consent); or misuses the word geologist. The words incorporated, inc., or corporation are barred unless the firm is duly incorporated.
Assumed names for registered entities
Under the Nebraska Model Business Corporation Act, a foreign corporation whose corporate name does not satisfy Nebraska's name requirements may, to obtain or maintain a certificate of authority, add a corporate indicator to its name or use a fictitious name by delivering to the Secretary of State a certified board resolution adopting it. The fictitious name must not be deceptively similar to names on the Secretary of State's records, including trade names registered under sections 87-208 to 87-219.01.
Penalties
A person who procures a trade name registration by knowingly false or fraudulent representations is liable for all damages sustained in consequence, recoverable by any injured party. The Secretary of State cancels any registration where the registrant failed to publish the trade name and file proof of publication within 45 days of filing. No penalty for simply not registering appears in the captured act; the former § 87-220 is published as 'Repealed. Laws 2011, LB 462, § 20.'
Is registering a trade name mandatory in Nebraska?
The statute is written permissively: Neb. Rev. Stat. 87-210(1) says any person who adopts a trade name for use in the state 'may file' an application with the Secretary of State, and the former § 87-220 is published as repealed (Laws 2011, LB 462, § 20). Registration does carry statutory benefits, giving the registrant a civil action and remedies against confusing use of the name (§§ 87-216, 87-217).
Yes, after filing. Under Neb. Rev. Stat. 87-219, the applicant must publish the duplicate of the registration once in a newspaper of general circulation where the business is to be located and file proof of publication with the Secretary of State within 45 days of registration. If proof is not filed in time, the Secretary of State cancels the registration.
How long does a Nebraska trade name registration last?
Ten years from the date of registration (Neb. Rev. Stat. 87-211(1)). It may be renewed for successive 10 year periods by filing within six months before expiration with the renewal fee ($110 in writing, $100 electronically) and a statement that the trade name is still in use in Nebraska.
What names cannot be registered as Nebraska trade names?
Neb. Rev. Stat. 87-209 bars registration of names that are immoral, deceptive, or scandalous; that falsely suggest a connection with persons or institutions; that simulate governmental insignia; that use a living person's name without consent; that are merely descriptive or primarily a surname without acquired distinctiveness; or that are confusingly similar to a trade name or business entity name already on file with the Secretary of State. The words incorporated, inc., or corporation may not appear unless the firm is actually incorporated.
Recurring entity-level tax
The record does not resolve this for LLCs
○Pending review
What it is called
not captured
Administering agency
Nebraska Secretary of State (collected with the biennial report; not a Department of Revenue tax)
Corporation minimum
not recorded separately
How it is computed
Nebraska 'occupation tax' - a biennial (EVEN-numbered years) tax on CORPORATIONS only (for-profit domestic and foreign; LLCs, nonprofits, LPs, LLPs pay none). Base = PAID-UP CAPITAL STOCK (Neb. Rev. Stat. 21-303(2)). Brackets: <=$10,000 -> $26 (minimum); >10k-20k $40; >20k-30k $60; >30k-40k $80; >40k-50k $100; >50k-60k $120; >60k-70k $140; >70k-80k $160; >80k-90k $180; >90k-100k $200; >100k-125k $240; >125k-150k $280; >150k-175k $320; >175k-200k $360; >200k-225k $400; >225k-250k $440; >250k-275k $480; >275k-300k $520; >300k-325k $560; >325k-350k $600; >350k-400k $666; >400k-450k $730; >450k-500k $800; >500k-600k $910; >600k-700k $1,010; >700k-800k $1,120; >800k-900k $1,230; >900k-1M $1,330; >1M-10M $1,330 + $800 per additional million or fraction over $1M; >10M-15M $12,000; >15M-20M $14,660; >20M-25M $17,330; >25M-50M $20,660; >50M-100M $21,330; >100M $23,990. FOREIGN corporations pay DOUBLE the schedule, measured by actual value of real + personal property employed in Nebraska (treated as capital stock), CAPPED at $30,000 (Neb. Rev. Stat. 21-306). Due March 1 of each even year with the biennial report, delinquent April 15; nonpayment -> AUTOMATIC administrative dissolution (domestic) / revocation (foreign) on April 16 by operation of law, and the delinquent tax becomes a lien on corporate assets (21-323, 21-325). Corporation must be 'registered on January 1' of the even year t
No per-state franchise-tax research document exists for this jurisdiction.
See the national picture.
Filing-office closures, 2026
Stored as a delta against the federal baseline:
2 days this state closes that the
federal government does not, and 0 federal
holidays its filing office works through.
YES for DOMESTIC formation of LLCs, corporations, and nonprofits (one of the few publication states): notice published THREE SUCCESSIVE WEEKS in a legal newspaper of general circulation near the designated office (LLC, 21-193) / in the principal-office county (corp 21-2,229; nonprofit 21-19,173), with proof of publicat
○Pending review
These come from a research pass its own author graded CANDIDATES. They are shown because they are useful and withheld from every ranking on this site because they are not ratified.