43-321. Information required in returns


Each return required to be filed under this title shall contain the following:


1. It shall contain or be verified by a declaration that it is made under penalties
of perjury. The declaration shall be written or in a form prescribed by the department
pursuant to section 42-1105, subsection B.


2. A specific statement of the items of the taxpayer's gross income and the
adjustments, deductions and credits allowed by this title.


3. Such other information as the department may by rule prescribe for the purpose
of carrying out the provisions of this title.