Nebraska Revised Statutes

Neb. Rev. Stat. § 48-144.04 (2026)

Reports; penalties for not filing; statutes of limitations not to run until report furnished

✓ current as of July 2026
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Any employer, workers' compensation insurer, or risk management pool who fails, neglects, or refuses to file any report required of him or her by the Nebraska Workers' Compensation Court shall be guilty of a Class II misdemeanor for each such failure, neglect, or refusal. It shall be the duty of the Attorney General to act as attorney for the state. In addition to the penalty, where an employer, workers' compensation insurer, or risk management pool has been given notice, or the employer, workers' compensation insurer, or risk management pool has knowledge, of any injury or death of an employee and fails, neglects, or refuses to file a report thereof, the limitations in section 48-137 and for injuries occurring before December 1, 1997, the limitations in section 48-128 shall not begin to run against the claim of the injured employee or his or her dependents entitled to compensation or against the State of Nebraska on behalf of the Workers' Compensation Trust Fund, or in favor of either the employer, workers' compensation insurer, or risk management pool until such report shall have been furnished as required by the compensation court.

Notes of Decisions
Cited in 4 cases, 2002–2009 · leading case: Dawes v. Wittrock Sandblasting & Painting, Inc., 667 N.W.2d 167 (Neb. 2003).
Dawes v. Wittrock Sandblasting & Painting, Inc., 667 N.W.2d 167 (Neb. 2003). · cites it 9× “04 (Reissue 1998), which provides in relevant part: Any employer, risk management pool, or insurance carrier who fails, neglects, or refuses to file any report required of him or her by the Nebraska Workers’ Compensation Court shall be guilty of a Class II misdemeanor for each…”
Risor v. Nebraska Boiler, 765 N.W.2d 170 (Neb. 2009). · cites it 8× “REVIEW PANEL AFFIRMS DETERMINATION THAT RISOR'S CLAIM WAS NOT TIME BARRED The review panel rejected Nebraska Boiler's argument that the exception under § 48-144.04 to the time limit for filing a claim did not apply because Risor had notified the company of his claim shortly…”
Everson v. O'KANE, 643 N.W.2d 396 (Neb. Ct. App. 2002). · cites it 4× “Everson sought to toll the statute of limitations by pleading that O’Kane had failed to file a report of injury based upon Neb. Rev. Stat. § 48-144.04 (Reissue 1998), which provides that the statute of limitations does not begin to run until the employer files a report of injury.”
Jackson v. Morris Commc'ns Corp., 657 N.W.2d 634 (Neb. 2003). · cites it 2× “Section 48-144.04 makes the failure to file a report required by the act a Class II misdemeanor.”
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