Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-314 - Transferred to section 77-395.

Nebraska Revised Statutes

Chapter 77 - Revenue and Taxation

77-101 - Definitions, where found.

77-102 - Property, defined.

77-103 - Real property, defined.

77-103.01 - Class or subclass of real property, defined.

77-104 - Personal property, defined.

77-105 - Tangible personal property, intangible personal property, defined.

77-106 - Money, defined.

77-107 - Credits, defined.

77-108 - County board, defined.

77-109 - County tax, defined.

77-111 - Township, precinct, defined.

77-112 - Actual value, defined.

77-113 - Person, defined.

77-114 - Gender and number, how construed.

77-115 - County assessor, defined.

77-116 - County official, defined.

77-117 - Improvements on leased land, defined.

77-118 - Nebraska adjusted basis, defined; trade in of property; how treated.

77-119 - Depreciable tangible personal property, defined.

77-120 - Net book value of property for taxation, defined.

77-121 - Taxable property, defined.

77-122 - Purchase, defined.

77-123 - Omitted property, defined.

77-124 - Undervalued and overvalued property, defined.

77-125 - Tax situs, defined.

77-126 - Assessment, defined.

77-127 - Tax district, defined.

77-128 - Clerical error, defined.

77-129 - Assessment roll, defined.

77-130 - Taxing official, defined.

77-131 - Taxable value, defined.

77-132 - Parcel, defined.

77-201 - Property taxable; valuation; classification.

77-202 - Property taxable; exemptions enumerated.

77-202.01 - Property taxable; tax exemptions; application; requirements; waiver of deadline; penalty; lien.

77-202.02 - Property taxable; exempt status; application; hearing; procedure.

77-202.03 - Property taxable; exempt status; period of exemption; change of status; late filing authorized; when; penalty; lien; new applications; reviewed; hearing; procedure; list.

77-202.04 - Property taxable; exempt status; delivery of copy of final decision; appeal; failure to give notice; effect.

77-202.05 - Property taxable; exempt status; Tax Commissioner; forms; prescribe; contents.

77-202.09 - Cemetery organization; exemption; application; procedure; late filing.

77-202.10 - Cemetery organization; period of exemption; annual review.

77-202.11 - Leased public property; taxation status; lessee; lien; procedure.

77-202.12 - Public property; taxation status; county assessor; duties; appeal.

77-202.23 - Disabled or blind honorably discharged veteran; terms, defined.

77-202.24 - Disabled or blind veteran; mobile home exempt.

77-202.25 - Disabled or blind honorably discharged veteran; property exemption; application; procedure; appeal.

77-203 - Property taxes; when due; first lien.

77-204 - Real estate taxes; when delinquent.

77-207 - Delinquent taxes; interest.

77-208 - General taxes; lien on real estate; priority.

77-209 - Special assessments; lien on real estate; priority.

77-211 - Hospital which provides office building or office space; rent included in lieu of taxes; payment in lieu of taxes to county treasurer; allocation.

77-212 - Hospitals providing for supportive medical services to patients; exempt from in lieu of tax payment.

77-301 - Transferred to section 77-363.

77-302 - Transferred to section 77-364.

77-303.01 - Transferred to section 77-378.

77-303.02 - Transferred to section 77-367.

77-303.03 - Transferred to section 77-368.

77-304 - Transferred to section 77-370.

77-305 - Transferred to section 77-371.

77-306 - Transferred to section 77-387.

77-307 - Transferred to section 77-388.

77-308 - Transferred to section 77-389.

77-309 - Transferred to section 77-390.

77-310 - Transferred to section 77-391.

77-311 - Transferred to section 77-392.

77-312 - Transferred to section 77-393.

77-313 - Transferred to section 77-394.

77-314 - Transferred to section 77-395.

77-315 - Transferred to section 77-396.

77-316 - Transferred to section 77-397.

77-317 - Transferred to section 77-398.

77-318 - Transferred to section 77-399.

77-319 - Transferred to section 77-3,100.

77-323 - Transferred to section 77-372.

77-324 - Transferred to section 77-373.

77-326 - Transferred to section 77-365.

77-327 - Transferred to section 77-377.

77-328 - Transferred to section 77-375.

77-329 - Transferred to section 77-376.

77-332 - Transferred to section 77-374.

77-333.01 - Transferred to section 77-386.

77-340 - Transferred to section 77-360.

77-341 - Transferred to section 77-362.

77-342 - Transferred to section 77-369.

77-344 - Transferred to section 77-3,101.

77-345 - Transferred to section 77-3,102.

77-346 - Transferred to section 77-3,103.

77-348 - Transferred to section 77-3,104.

77-349 - Transferred to section 77-3,105.

77-350 - Transferred to section 77-3,106.

77-351 - Transferred to section 77-3,107.

77-352 - Transferred to section 77-3,108.

77-353 - Transferred to section 77-379.

77-354 - Transferred to section 77-380.

77-355 - Transferred to section 77-381.

77-356 - Transferred to section 77-382.

77-357 - Transferred to section 77-383.

77-358 - Transferred to section 77-384.

77-359 - Transferred to section 77-385.

77-360 - Department of Revenue; created; Tax Commissioner; chief executive officer.

77-361 - Department of Revenue; functions and goals.

77-362 - Tax Commissioner; powers, duties, functions.

77-362.01 - Tax amnesty; authorized; when.

77-362.02 - Department of Motor Vehicles; provide information to Department of Revenue.

77-363 - Tax Commissioner; appointment; salary.

77-364 - Tax Commissioner; vacancy; removal by Governor.

77-365 - Revenue administration; Tax Commissioner; creation of divisions and bureaus; relationships with taxpayers.

77-366 - Tax Commissioner; officers and employees; deputies; bond or insurance; powers.

77-367 - Products and services to identify nonfilers of returns, underreporters, nonpayers of taxes, or improper or fraudulent payments; contract authorized; duties; use of proceeds; report.

77-369 - Tax Commissioner; rules and regulations; adopt; publish.

77-370 - Department of Revenue; uniform tax books, records, and forms; approval.

77-372 - Revenue administration; implementation of programs; records; statistical information.

77-373 - Revenue administration; implementation of agreements and working relationships; state and federal agencies.

77-373.01 - Department of Labor and Department of Revenue; statistical compilation; confidentiality; disclosure authorized.

77-374 - Department of Revenue; efficiency recommendations; report; to whom.

77-375 - Tax Commissioner; administer oaths; compel attendance of witnesses; production of records; rules of procedure for discovery.

77-376 - Tax Commissioner; examination of financial records; no release of information; sharing of information; confidentiality.

77-377 - Proceedings by Attorney General or county attorney; enforcement of revenue laws.

77-377.01 - Delinquent tax collection; contract with collection agency; when authorized.

77-377.02 - Delinquent tax collection; collection agency; fees; remit funds.

77-377.03 - Delinquent tax collection; collection agency; bond required.

77-377.04 - Delinquent tax collection; collection agency; subject to taxation.

77-378 - Delinquent taxpayers; Department of Revenue and Department of Labor; prepare, maintain, and publish list; Tax Commissioner and Commissioner of Labor; duties.

77-379 - Act, how cited.

77-380 - Legislative intent.

77-381 - Terms, defined.

77-382 - Department; tax expenditure report; prepare; contents.

77-383 - Tax expenditure reports; department; access to information.

77-385 - Tax expenditure report; summary; submission required; joint hearing; supplemental information.

77-3,109 - Charge for publications; authorized.

77-3,110 - Department of Revenue Miscellaneous Receipts Fund; created; use; investment.

77-3,112 - Low-level radioactive waste facility or employment; employment of person removed under immigration and customs enforcement or convicted for certain violations; tax credit or exemption; prohibited.

77-3,115 - Material for developing tax policy changes; study; contents.

77-3,116 - Study; cooperation with Department of Labor and other state agencies; contracts authorized; reports; department; duty.

77-3,117 - Department of Revenue; computation authorized.

77-3,118 - Department of Revenue; charge for information; authorized.

77-3,119 - Tax Commissioner; certify population of cities and villages.

77-401 - Transferred to section 23-3205.

77-401.02 - Transferred to section 23-3206.

77-403 - Transferred to section 23-3210.

77-404 - Transferred to section 23-3208.

77-406 - Transferred to section 77-1202.01.

77-407 - Transferred to section 23-3306.

77-408 - Transferred to section 23-3209.

77-409 - Transferred to section 77-1233.02.

77-410 - Transferred to section 77-1233.03.

77-412 - Transferred to section 77-1233.04.

77-412.01 - Transferred to section 77-1233.05.

77-414 - Educational courses and standards; Tax Commissioner; duties.

77-420 - Supplementary seminars; purpose.

77-421 - Certification as county assessor; applicants; forms; examination; fee.

77-422 - Certification as county assessor; examination; successful completion; certificate; disciplinary actions; appeal; invalidated certificate; effect.

77-423 - Transferred to section 23-3202.

77-426 - Transferred to section 23-3204.

77-429 - Transferred to section 23-3203.

77-430 - Transferred to section 77-1311.01.

77-505 - Transferred to section 77-5022.

77-506 - Transferred to section 77-5023.

77-507.01 - Transferred to section 77-5024.

77-507.03 - Transferred to section 77-5025.

77-508 - Transferred to section 77-5026.

77-508.01 - Transferred to section 77-5027.

77-509 - Transferred to section 77-5028.

77-509.01 - Transferred to section 77-5029.

77-509.02 - Transferred to section 77-5030.

77-518 - Transferred to section 77-1316.01.

77-519 - Transferred to section 77-1613.02.

77-601 - Railroad operating property; assessment.

77-602 - Railroad operating property; duty of Property Tax Administrator; when valued.

77-603 - Railroad property; annual statement; contents.

77-603.01 - Railroad operating property; sale; report by purchaser; contents; penalty; waiver.

77-604 - Railroad property; statement by railroad company not conclusive; taxable value; distribution; valuation per mile; how determined.

77-605 - Railroad operating property; failure of railroad to furnish statement or information; penalty; waiver.

77-606 - Railroad nonoperating property; annual statement by railroad to county assessor; when made.

77-607 - Railroad property; Tax Commissioner; hearing; power to compel attendance of railroad's officers or agents.

77-609 - Railroad operating property; density factor; recalculation.

77-612 - Railroad property; notice of valuation; appeal.

77-616 - Railroad property; levy of taxes; injunction prohibited.

77-621 - Railroad property; valuation; contents of report.

77-623 - Railroad operating property; valuation; county assessor; duties; lien.

77-628 - Transferred to section 77-1613.01.

77-631.02 - Transferred to section 77-1250.03.

77-631.03 - Transferred to section 77-1250.04.

77-631.04 - Transferred to section 77-1250.05.

77-679 - Car line company, defined.

77-680 - Car line companies; annual statement.

77-681 - Railroad companies; annual statement.

77-682 - Car line companies; value and assessment.

77-683 - Failure to furnish statement; penalty; waiver; Tax Commissioner; harmonize statements.

77-684 - Tax rate; determination; collection; appeal; distribution.

77-685 - Distress warrant; receipt issued.

77-686 - Certification of levy.

77-687 - Delinquency in payment of taxes; interest; collection by Tax Commissioner.

77-688 - Collection procedures; cumulative.

77-689 - Taxes; delinquent; lien; collection.

77-690 - Taxation; levy; money and credits; surrender to Tax Commissioner.

77-691 - Money; disposition.

77-693 - Adjustment to value of railroad and car line property; Property Tax Administrator; powers and duties.

77-701 - Property assessment division; established; Property Tax Administrator; powers and duties; appeal rights.

77-702 - Property Tax Administrator; qualifications; duties.

77-705 - Uniform tax books, records, and forms; approval.

77-706 - Property tax administration; implementation of agreements and working relationships; state and federal agencies.

77-707 - Property Tax Administrator; administer oaths; compel attendance of witnesses; production of records; rules of procedure for discovery.

77-709 - Property assessment division; annual report; powers and duties.

77-801 - Public service entity; furnish information; confidentiality; Property Tax Administrator; duties.

77-801.01 - Terms, defined.

77-801.02 - Tax Commissioner; powers.

77-802 - Property Tax Administrator; valuation; apportionment of tax.

77-802.01 - County assessor; duties; lien.

77-802.02 - Public service entity; appeals.

77-803 - Public service entity; failure to furnish statement or information; penalty; waiver.

77-804 - Sale of entity; report required; penalty; waiver.

77-907 - Terms, defined.

77-908 - Insurance companies; tax on gross premiums; rate; exceptions.

77-910 - Computation of tax; forms; department furnish; audit of returns; erroneous payment; refund; limitation.

77-911 - Tax; failure to remit; license rescinded; notice; hearing; appeal.

77-912 - Tax; Director of Insurance; disposition; exceptions.

77-913 - Insurance Tax Fund; created; use; investment; allocation.

77-915 - Tax; challenge to constitutionality; tax paid under protest; credit refund.

77-916 - Tax; no injunction allowed.

77-917 - Political subdivision; return of funds not required.

77-918 - Prepayment of tax; when due; Premium and Retaliatory Tax Suspense Fund; created; investment.

77-1001 - Act, how cited.

77-1002 - Legislative findings and declarations.

77-1003 - Definitions, where found.

77-1004 - Tax terms, meaning.

77-1005 - Approved cost, defined.

77-1006 - Approved project, defined.

77-1007 - Cultural development, defined.

77-1008 - Destination dining, defined.

77-1009 - Entertainment destination center, defined.

77-1010 - Entitlement period, defined.

77-1011 - Full-service restaurant, defined.

77-1012 - Historical redevelopment, defined.

77-1013 - Investment, defined.

77-1014 - Lodging, defined.

77-1015 - Mixed-use project, defined.

77-1016 - Nebraska crafts and products center, defined.

77-1017 - Project, defined.

77-1018 - Qualified business, defined.

77-1019 - Qualified property, defined.

77-1020 - Recreation facility, defined.

77-1021 - Redevelopment project, defined.

77-1022 - Related persons, defined.

77-1023 - Structured parking, defined.

77-1024 - Taxpayer, defined.

77-1025 - Tourism attraction, defined.

77-1026 - Year, defined.

77-1027 - Year of application, defined.

77-1028 - Election required; procedures applicable.

77-1029 - Verification of work eligibility status.

77-1030 - Application; form; contents; confidentiality; fee; municipality; duties; certification; written agreement; contents; modification.

77-1031 - Incentives; tiers; project requirements; refund of taxes.

77-1032 - Department of Revenue; duties; review of projects; recapture of incentives; Nebraska Advantage Transformational Tourism and Redevelopment Act Cash Fund; created; use; investment.

77-1033 - Transfer of incentives; when; liability for recapture.

77-1034 - Refunds; interest not allowable.

77-1035 - Act; restrictions on use.

77-1101 - Act, how cited.

77-1101.01 - Act; purposes.

77-1102 - Definitions, where found.

77-1103 - Applicable percentage, defined.

77-1104 - Credit allowance date, defined.

77-1105 - Letter ruling, defined.

77-1106 - Long-term debt security, defined.

77-1107 - Purchase price, defined.

77-1108 - Qualified active low-income community business, defined.

77-1109 - Qualified community development entity, defined.

77-1110 - Qualified equity investment, defined.

77-1111 - Qualified low-income community investment, defined.

77-1112 - Tax credit, defined.

77-1112.01 - 2021 allocation, defined.

77-1112.02 - 2021 federal notice, defined.

77-1113 - Vested tax credit; utilization.

77-1114 - Tax credit; not refundable or transferable; allocation; carry forward.

77-1115 - Tax Commissioner; limit tax credit utilization.

77-1116 - Qualified community development entity; application; deadline; form; contents; Tax Commissioner; grant or deny; notice of certification; lapse of certification; when.

77-1117 - Recapture of tax credit.

77-1118 - Recapture of tax credit; notice of noncompliance; cure period.

77-1119 - Tax Commissioner; issue letter rulings; request; refusal to issue for good cause; letter ruling; effect.

77-1120 - Qualified community development entity; report to Tax Commissioner; Tax Commissioner; report to Legislature.

77-1201 - Tangible personal property; assessment date; listing.

77-1202 - Tangible personal property; where listed and assessed.

77-1202.01 - Tax lists; how prepared.

77-1209 - Transferred to section 77-1374.

77-1209.02 - Transferred to section 77-1375.

77-1209.03 - Transferred to section 77-1376.

77-1210 - Taxable tangible personal property in transit; where listed and assessed.

77-1211 - Tangible personal property brought into state after December 31 and prior to July 1; where listed and assessed.

77-1214 - Taxable tangible personal property; attempted sale, levy, or removal; notice to treasurer; collection of taxes due; acceleration of due date; issuance of distress warrants.

77-1219 - Taxable tangible personal property; assessment certificate; county assessor; duties.

77-1229 - Tangible personal property; form of return; time of filing; exemption; procedure.

77-1229.01 - Personal property; return; filing improperly signed; procedure.

77-1230 - Taxable tangible personal property; amended listing; when required; county assessor; duties; refund; additional tax due.

77-1232 - Personal property; failure to list; false listing; evasion of tax; penalty.

77-1233 - Personal property; statement required on return; signature by taxpayer.

77-1233.02 - Taxable tangible personal property tax returns; county assessor; duties.

77-1233.03 - Assessment of taxable tangible personal property; county assessor; duties.

77-1233.04 - Taxable tangible personal property tax returns; change in value; omitted property; procedure; penalty; county assessor; duties.

77-1233.06 - Taxable tangible personal property tax valuation or penalty; appeal; procedure; collection procedures.

77-1234 - Violations; duty of officers upon discovery.

77-1236 - Personal property; taxpayer; inspection by county assessor; authorized; subpoena; disobedience; contempt proceedings; confidentiality.

77-1237 - Personal Property Tax Relief Act; act, how cited.

77-1238 - Exemption from taxation; Property Tax Administrator; duties.

77-1239 - Reimbursement for tax revenue lost because of exemption; calculation.

77-1241.09 - Transferred to section 60-305.15.

77-1244 - Taxation of air carriers; definitions.

77-1245 - Taxation of air carriers; assessment; collection; disbursement; allocation to this state; petition to Property Tax Administrator, when.

77-1246 - Taxation of air carriers; real and personal property other than flight equipment.

77-1247 - Taxation of air carriers; annual report; contents; failure to furnish report or information; penalty; waiver.

77-1248 - Taxation of air carriers; taxable value; allocation; Property Tax Administrator; duties.

77-1249 - Taxation of air carriers; tax rate; appeal.

77-1249.01 - Taxation of air carriers; delinquency; interest; collection.

77-1250 - Taxation of air carriers; when due; lien; distribution to counties; collection fee.

77-1250.02 - Aircraft; owner, lessee, manager of hangar or land, report required; violation; penalty.

77-1250.03 - Taxation of air carriers; taxes; delinquent; lien; collection.

77-1250.04 - Taxation of air carriers; money and credits; surrender to Tax Commissioner.

77-1250.05 - Taxation of air carriers; disposition of funds collected.

77-1301 - Real property; assessment date; notice of preliminary valuation; destroyed real property; adjustment.

77-1301.01 - Appraisal; standards; establishment by Tax Commissioner; contracts; approval.

77-1303 - Assessment roll.

77-1305 - Certificate of assessment; contents; effect.

77-1306.01 - Lands adjacent to rivers and streams; survey; report.

77-1307 - Destroyed real property; legislative findings and declarations; terms, defined.

77-1308 - Destroyed real property; property owner; file report; form; county board of equalization; duties.

77-1309 - Destroyed real property; county board of equalization; adjust assessed valuation; notice; protests; filing; decision; appeal.

77-1311 - County assessor; duties.

77-1311.01 - Valuation of property; rounding numbers.

77-1311.02 - Plan of assessment; preparation.

77-1311.03 - County assessor; systematic inspection and review; adjustment required.

77-1312 - County assessor; duty to file annual inventory of county personal property.

77-1313 - Property; assessment; duty of county officer to assist; penalty.

77-1314 - County assessor; use of income approach; when; duties; petition Tax Equalization and Review Commission; hearing; order.

77-1315 - Adjustment to real property assessment roll; county assessor; duties; publication.

77-1315.01 - Overvaluation or undervaluation; county assessor; report.

77-1316.01 - Correction of tax rolls.

77-1317 - Real property; assessment; omitted lands; correction; exceptions.

77-1318 - Real property taxes; back interest and penalties; when; appeal.

77-1318.01 - Improvements to real property; information statement filed with county assessor; forms; contents.

77-1320.04 - Transferred to section 77-412.01.

77-1322 - Assessment of property; Board of Equalization; special assessments; invalid assessments for want of adequate notice; reassessment and relevy authorized.

77-1323 - Public improvement; furnishing labor or material; certificate that equipment has been assessed.

77-1324 - Public improvement; furnishing labor or material; falsifying certificate that equipment has been assessed; violation; penalty.

77-1327 - Legislative intent; Property Tax Administrator; sales file; studies; powers and duties.

77-1329 - Tax maps; county assessor; maintain.

77-1330 - Property Tax Administrator and Tax Commissioner; guides for assessors; prepare; issue; failure to implement guide; corrective measures; procedures; cost; payment; State Treasurer; duties; removal of county assessor or deputy from office; ap...

77-1331 - Property Tax Administrator; tax records; duties.

77-1332 - Appraisal of commercial or industrial property; Property Tax Administrator; powers.

77-1333 - Rent-restricted housing projects; county assessor; perform income-approach calculation; owner; duties; Rent-Restricted Housing Projects Valuation Committee; created; members; meetings; report; county board of equalization; filing; hearing;...

77-1334 - Property Tax Administrator; inspections, investigations, and studies; administration of tax laws.

77-1335 - Property valued by Property Tax Administrator; error; Property Tax Administrator; powers.

77-1337 - Transferred to section 77-429.

77-1338 - Values established; effect.

77-1339 - Joint or cooperative performance of assessment function; two or more counties; agreement; contents; approval by Tax Commissioner.

77-1342 - Department of Revenue Property Assessment Division Cash Fund; created; use; investment.

77-1343 - Agricultural or horticultural land; terms, defined.

77-1344 - Agricultural or horticultural land; special valuation; when applicable.

77-1345 - Agricultural or horticultural lands; special valuation; application.

77-1345.01 - Agricultural or horticultural lands; special valuation; approval or denial; protest; appeal; failure to give notice; effect.

77-1346 - Agricultural or horticultural lands; eligibility for special valuation; rules and regulations.

77-1347 - Agricultural or horticultural lands; special valuation; disqualification.

77-1347.01 - Agricultural or horticultural lands; special valuation; disqualification; procedure; protest; decision; appeal.

77-1349 - Unconstitutional.

77-1350 - Unconstitutional.

77-1351 - Unconstitutional.

77-1352 - Unconstitutional.

77-1353 - Unconstitutional.

77-1354 - Unconstitutional.

77-1356 - Transferred to section 77-3431.

77-1359 - Agricultural and horticultural land; legislative findings; terms, defined.

77-1363 - Agricultural and horticultural land; classes and subclasses.

77-1371 - Comparable sales; use; guidelines.

77-1374 - Improvements on leased public lands; assessment; change of ownership; filing required; collection of tax.

77-1375 - Improvements on leased lands; how assessed; apportionment.

77-1376 - Improvements on leased lands; how assessed; notice.

77-1377 - Statewide file of real property sales; creation; use.

77-1385 - Historically significant real property; qualification.

77-1386 - Historically significant real property; landmark ordinance or resolution; approval.

77-1387 - Historically significant real property; application by property owner; approval.

77-1388 - Historically significant real property; preliminary certificate of rehabilitation; filing with State Historic Preservation Officer.

77-1389 - Historically significant real property; preliminary certificate of rehabilitation; filing with city, village, or county.

77-1390 - Historically significant real property; final certificate of rehabilitation; issuance.

77-1391 - Historically significant real property; valuation.

77-1392 - Historically significant real property; Tax Commissioner; rules and regulations.

77-1393 - Historically significant real property; State Historic Preservation Officer; rules and regulations.

77-1394 - Historically significant real property; protests; procedure; appeal.

77-1401 - Terms, defined.

77-1402 - State Treasurer; establish achieving a better life program or contract with another state.

77-1403 - Account owner; designated beneficiary; death of designated beneficiary; transfer of account balances; notice regarding potential tax consequences; state claim or recovery; when prohibited.

77-1404 - Contributions.

77-1405 - Qualified program.

77-1406 - Investment options; state investment officer; fiduciary responsibility.

77-1407 - Funds held in trust; ABLE Program Fund; ABLE Expense Fund; created; use; investment.

77-1408 - Annual audited financial report; supplemental information.

77-1409 - State Treasurer; rules and regulations; powers.

77-1501 - County board of equalization; who constitutes; meetings; county officials; duties.

77-1502 - Board; protests; form; report; notification.

77-1502.01 - Board; referee; appointment; compensation; duties.

77-1503.01 - Property exempt from equalization.

77-1504 - Equalization of property; board; powers and duties; protest; procedure; notice of decision.

77-1504.01 - Adjustment to class or subclass of real property; procedure.

77-1506.01 - Application for reduction in value; waiver of notice.

77-1506.04 - Unconstitutional.

77-1506.05 - Unconstitutional.

77-1506.06 - Unconstitutional.

77-1506.07 - Unconstitutional.

77-1506.08 - Unconstitutional.

77-1507 - Board; duties; addition of omitted property; clerical errors; protest; procedure.

77-1507.01 - Failure to give notice; effect.

77-1508 - Board; examination of persons; production and inspection of records.

77-1509 - Board; compelling attendance of witnesses; penalties; fees.

77-1510 - Board; appeals, how taken.

77-1510.01 - Board; powers; costs and fees.

77-1514 - Abstract of property assessment rolls; prepared by county assessor; file with Property Tax Administrator.

77-1601 - County tax levy; by whom made; when; what included; correction of clerical error; procedure.

77-1601.02 - Transferred to section 77-1632.

77-1606 - County tax levy; appeal by taxpayer; when taken; does not suspend collection.

77-1608 - County tax levy; appeal by taxpayer; proceedings.

77-1610 - Return of taxes paid; correction of tax rolls.

77-1613 - Tax list; preparation; when and by whom; form and contents.

77-1613.01 - Certification by county official to Property Tax Administrator; contents.

77-1613.02 - Tax list; corrections; prohibited acts; violation; penalty.

77-1613.04 - Assessment roll and tax list; corrections.

77-1614 - Tax list; consolidated tax; how entered.

77-1615.01 - Tax list; use of electronic data processing equipment; levy and collection of taxes.

77-1616 - Tax list; delivery to county treasurer; when; warrant for collection.

77-1617 - Tax list; property of county; form.

77-1618 - Tax list; entry of amount.

77-1619 - Judgments against public corporations; payment by tax levy.

77-1620 - Judgments against public corporations; payment by levy in addition to levy for ordinary purposes.

77-1621 - Judgments against public corporations; special tax levy; how collected.

77-1622 - Judgments against public corporations; duty of corporate authorities to make levy.

77-1623 - Judgments against public corporations; failure or refusal of corporate authorities to levy; action against officers; mandamus.

77-1624 - Taxes delinquent five or more years; collection; receipts; proration; remittance of state taxes to State Treasurer; how credited.

77-1630 - Property Tax Request Act, how cited.

77-1631 - Terms, defined.

77-1632 - Property tax request; procedure; public hearing; resolution or ordinance; contents.

77-1633 - Property tax request; increase by more than allowable growth percentage; notice and hearing; resolution or ordinance; requirements; certification; county clerk; county assessor; duties.

77-1634 - Failure to comply with act; effect.

77-1701 - Collection of taxes; county treasurer tax collector; statements; contents; special assessments; de minimis amount; how treated.

77-1702 - Collection of taxes; medium of payment.

77-1703 - Collection of taxes; separate payments; special assessments.

77-1704 - Collection of taxes; entry of payment; receipt.

77-1704.01 - Collection of taxes; notice; receipt; statement; contents.

77-1704.02 - Collection of taxes; partial payments; when authorized.

77-1705 - Collection of taxes; tax receipt; form; required information.

77-1706 - Collection of taxes; receipts; how numbered.

77-1707 - Collection of taxes; receipts; accountability of county treasurer.

77-1708 - Collection of taxes; county treasurer; cash book.

77-1710 - Collection of taxes; payments; how indicated on tax lists; county treasurer; duties.

77-1711 - Collection of taxes; personal property; chargeable to county treasurer; liability for collection.

77-1715 - Collection of taxes; personal tax roll; publication fees.

77-1716 - Collection of taxes; notice to taxpayer.

77-1717 - Collection of taxes; procedure.

77-1718 - Collection of taxes; notice; issuance of distress warrant; affidavit of poverty; interest.

77-1719 - Collection of taxes, personal; service and return of distress warrants; time allowed.

77-1719.01 - Collection of taxes, personal; sheriff; report.

77-1719.02 - Collection of taxes, personal; report of sheriff; county treasurer; verify; false return; notice; hearing; finding; penalty.

77-1719.03 - Collection of taxes, personal; distress warrant; acceptance of partial payment.

77-1719.04 - Collection of taxes, personal; false return; damages.

77-1719.05 - Collection of taxes, personal; distress warrant; forwarding to another county.

77-1720 - Collection of taxes, personal; levy and return of distress warrants; fees and commissions; mileage.

77-1721 - Collection of taxes; distress warrants; record of county treasurer; exoneration from liability on bond.

77-1722 - Collection of taxes, personal; distress warrant uncollected; suit by county treasurer.

77-1723 - Collection of taxes, personal; distress warrant; removal from county of taxpayer; alias distress warrants.

77-1724 - Collection of taxes, personal; return of property to owner upon payment; sale; notice.

77-1725.01 - Collection of taxes; real property; removal or demolition; public officials; duties; lien on personal property.

77-1727 - Collection of taxes; injunction and replevin prohibited; exceptions.

77-1734 - Collection of taxes; entry on tax list of refunds.

77-1734.01 - Refund of tax paid; claim; verification required; county board approval.

77-1735 - Illegal or unconstitutional tax paid; claim for refund; procedure.

77-1736.06 - Property tax refund; procedure.

77-1736.07 - Property tax refund; procedure; applicability.

77-1737 - Collection of taxes; no power to release or commute; recovery from public officials.

77-1738 - Collection of taxes; when stricken from tax list.

77-1739 - Collection of taxes; taxes delinquent for ten years; cancellation of interest on payment of principal.

77-1740 - Collection of taxes; county treasurer's warrant book; entries.

77-1741 - Collection of taxes; contract for or purchase of warrants or orders at discount by treasurer, forbidden; penalty.

77-1742 - Collection of taxes, personal; statement of uncollected taxes filed by county treasurer; list of assessment errors.

77-1743 - Collection of taxes; county treasurer; credit on settlement for delinquent real property taxes and special assessments.

77-1744 - Collection of taxes; county treasurer; credit on settlement for delinquent personal property taxes.

77-1745 - Collection of taxes; settlement of county treasurer; made with county board; when made.

77-1746 - Collection of taxes; settlement of county treasurer; with county clerk when board not in session.

77-1748 - Collection of taxes; settlement of county treasurer; certificate to local authorities.

77-1749 - Collection of taxes; settlement of county treasurer; credit for delinquent taxes; audit of treasurer's books.

77-1750 - Collection of taxes; settlement of county treasurer; adjustment with county clerk; order by county board.

77-1759 - Collection of taxes; report to and payment of taxes and special assessments; when required.

77-1760 - Collection of taxes; failure to report and pay taxes collected by county treasurer; suit on bond.

77-1761 - Collection of taxes; failure to report and pay taxes collected by county treasurer; removal from office.

77-1762 - Collection of taxes; failure to pay taxes collected by county treasurer; liability on bond.

77-1763 - Collection of taxes; failure to make settlement with state; suit by Tax Commissioner.

77-1764 - Collection of taxes; suit on behalf of state; where brought.

77-1765 - Collection of taxes; suit on behalf of state; power of court to require disclosure; entry of judgment.

77-1766 - Collection of taxes; suit by aggrieved municipal corporations.

77-1767 - Collection of taxes; loss or destruction of tax records; new assessment or new records authorized.

77-1771 - Collection of taxes; claim against governmental subdivision; deduction of personal taxes.

77-1772 - Collection of taxes; interest on delinquent taxes; distribution.

77-1774 - Collection of taxes; reciprocity with other states; taxes, defined.

77-1775 - Tax paid as result of clerical error, misunderstanding, or mistake; refund or credit; procedure.

77-1775.01 - Appeal resulting in lower value; refund; procedure.

77-1775.02 - Changes to section 77-1775.01; applicability.

77-1776 - Overpayment due to clerical error or mistake; return by political subdivision; how treated.

77-1777 - Tax refund; sections applicable.

77-1778 - Tax refund; file claim; when.

77-1779 - Tax refund; claim; contents; form.

77-1780 - Tax refund; Tax Commissioner; powers; duties; interest.

77-1781 - Tax refund; denial; appeal.

77-1782 - Tax refund; erroneous payment; how treated.

77-1783.01 - Corporate taxes; corporate officer or employee; personal liability; collection procedure; limitation.

77-1784 - Electronic filings; electronic fund transfers; required; when; penalty; disclosure to taxpayer.

77-1785 - Residential real property; sale; proration of taxes due.

77-1801 - Real property taxes; collection by sale; when.

77-1802 - Real property taxes; delinquent tax list; notice of sale.

77-1803 - Real property taxes; notice of sale; sufficiency of description.

77-1804 - Real property taxes; delinquent tax list; publication and posting of notice; publication charges; publication on Department of Revenue website.

77-1805 - Real property taxes; affidavits of publication; by whom made.

77-1806 - Real property taxes; delinquent tax sale; when commenced and concluded.

77-1807 - Real property taxes; delinquent tax sale; how conducted; sale of part; bid by land bank; effect.

77-1808 - Real property taxes; delinquent tax sale; payment by purchaser; resale.

77-1809 - Real property taxes; delinquent tax sales; purchase by county; assignment of certificate of purchase; interest; notice to land bank.

77-1810 - Real property taxes; delinquent tax sales; purchase by political subdivisions authorized.

77-1811 - Real property taxes; delinquent tax sales; purchase by political subdivisions; accounting by county treasurer.

77-1812 - Real property taxes; county treasurer; record.

77-1813 - Real property taxes; annual tax sale; return of county treasurer; when made; certified copy as evidence.

77-1814 - Real property taxes; private tax sale; issuance of certificates.

77-1815 - Real property taxes; county treasurer; attendance at tax sale; penalty.

77-1816 - Real property taxes; fraudulent sales; penalty.

77-1817 - Real property tax sales; prohibition against purchase by county treasurer; penalty.

77-1818 - Real property taxes; certificate of purchase; lien of purchaser; subsequent taxes.

77-1819 - Real property taxes; certificate of purchase; form.

77-1821 - Real property taxes; tax receipt; entries.

77-1822 - Real property taxes; certificate of purchase; assignable; fee.

77-1823 - Real property taxes; tax certificates and deeds; fees of county treasurer; entry on record of issuance of deed.

77-1824 - Real property taxes; redemption from sale; when and how made.

77-1825 - Real property taxes; redemption from sale; entry on record; fee; notice to and payment of redemption money to certificate holder.

77-1826 - Real property taxes; redemption from sale; minors; time permitted.

77-1827 - Real property taxes; redemption; persons with intellectual disability or mental disorder; time permitted.

77-1828 - Real property taxes; redemption from sale; for whom made; reimbursement.

77-1829 - Real property taxes; redemption from sale; extension of time by second sale.

77-1830 - Real property taxes; redemption from sale; part interest in land; how made.

77-1831 - Real property taxes; issuance of treasurer's tax deed; notice given by purchaser; contents.

77-1832 - Real property taxes; issuance of treasurer's tax deed; service of notice; upon whom made.

77-1833 - Real property taxes; issuance of treasurer's tax deed; proof of service; fees.

77-1834 - Real property taxes; issuance of treasurer's tax deed; notice to owner or encumbrancer by publication.

77-1835 - Real property taxes; issuance of treasurer's tax deed; manner and proof of publication; false affidavit; penalty.

77-1836 - Real property taxes; issuance of treasurer's tax deed; fee.

77-1837 - Real property taxes; issuance of treasurer's tax deed; when.

77-1837.01 - Real property taxes; tax deed proceedings; changes in law not retroactive; exceptions.

77-1838 - Real property taxes; issuance of treasurer's tax deed; execution, acknowledgment, and recording; effect; lien for special assessments.

77-1839 - Real property taxes; issuance of tax deed by county treasurer; form.

77-1840 - Real property taxes; issuance of treasurer's tax deed; recording of proceedings.

77-1841 - Real property taxes; issuance of treasurer's tax deed; loss of tax sale certificate; procedure.

77-1842 - Real property taxes; treasurer's tax deed; presumptive evidence of certain facts; lien for special assessments.

77-1843 - Real property taxes; treasurer's tax deed; proof required to defeat tax title.

77-1844 - Real property taxes; treasurer's tax deed; condition required to question title.

77-1845 - Real property taxes; treasurer's tax deed; taxes paid; mistake in entry; effect.

77-1846 - Real property taxes; treasurer's tax deed; effect of fraud.

77-1847 - Real property taxes; wrongful sale by officers; purchaser held harmless by county; liability of officers.

77-1848 - Sale of school real property for taxes; interest acquired by purchaser.

77-1849 - Real property taxes; erroneous sale; refund of purchase money.

77-1850 - Real property taxes; treasurer's tax deed; effect of acts of de facto officers.

77-1851 - Real property taxes; assessed in wrong name; effect.

77-1852 - Real property taxes; books and records; certified copies; presumptive evidence.

77-1853 - Real property taxes; irregularities; effect.

77-1854 - Real property taxes; irregularities enumerated.

77-1855 - Real property taxes; recovery of real estate sold; limitation of action.

77-1856 - Real property taxes; effect of failure to demand deed or to foreclose; cancellation of tax sales.

77-1857 - County treasurer; seal; when used.

77-1858 - Real property taxes; powers of sale; special assessments included; exception.

77-1859 - Real property taxes; void tax sale; reimbursement of purchaser.

77-1860 - Foreclosure by counties prior to 1903; decrees validated.

77-1861 - Real property taxes and special assessments; extinguishment after fifteen years; vitalization of constitutional amendment.

77-1862 - Real property taxes and special assessments; extinguishment after fifteen years; year 1943 and prior thereto; subsequent years.

77-1863 - Real property taxes and special assessments; extinguished after fifteen years; not required to be certified.

77-1901 - Tax liens; delinquency; order of county board directing foreclosure.

77-1902 - Tax sale certificate; tax deed; right of holder to foreclosure; action in district court; limitation period.

77-1903 - Foreclosure proceedings; confirmation of sale.

77-1904 - Foreclosure proceedings; designation of property.

77-1906 - Foreclosure proceedings; unknown owners; real property as defendant.

77-1908 - Foreclosure proceedings; presumptive evidence.

77-1909 - Foreclosure proceedings; decree; contents; attorney's fee.

77-1910 - Foreclosure proceedings; surplus proceeds; application; limit of real property to be sold.

77-1911 - Foreclosure proceedings; decree; order of sale, when issued; limitation.

77-1912 - Foreclosure proceedings; sheriff's sale; political subdivision as purchaser; postponement of sale; notice.

77-1913 - Foreclosure proceedings; examination by court; order for sheriff's deed; certificate of tax sale for subsequent taxes.

77-1914 - Foreclosure proceedings; confirmation of sale; release of real property.

77-1915 - Foreclosure proceedings; proceeds of sale; disposition.

77-1916 - Foreclosure proceedings; surplus proceeds; disposition; prorating.

77-1917 - Foreclosure proceedings; redemption; subsequent taxes paid; conditions.

77-1917.01 - Delinquent special assessments; effect; foreclosure proceedings.

77-1918 - Delinquent taxes; annual report by county treasurer; duty of county board; duty of county attorney; fees; failure to perform duty; penalty; removal, when.

77-1918.01 - Foreclosure proceedings; county attorney fee; when effective.

77-1923 - Foreclosure of tax lien by county under old law; sale prior to May 26, 1943; action to attack; limitation period.

77-1924 - Foreclosure of tax lien by county under old law; sale after May 26, 1943; action to attack; limitation period.

77-1925 - Foreclosure of tax lien by county under old law; sale not confirmed prior to May 26, 1943; action to attack; limitation period.

77-1927 - Foreclosure of tax lien by county under old law; resale by county board.

77-1928 - Foreclosure of tax lien by county under old law; sale of property; proceeds; disposition.

77-1934 - Tax certificate foreclosure proceedings under old law; defective procedure; confirmation of sale not yet obtained; action to cure defects.

77-1935 - Tax certificate foreclosure proceedings under old law; action to cure defects; conditions precedent.

77-1936 - Tax certificate foreclosure proceedings; authority of governmental subdivisions to convey real property obtained thereunder.

77-1938 - Tax foreclosure proceedings; defects subsequent to decree of foreclosure; proper completion of proceedings authorized.

77-1939 - Tax foreclosure proceedings; defects subsequent to decree of foreclosure; application to complete proceedings.

77-1940 - Tax foreclosure proceedings; defects subsequent to decree of foreclosure; notice of hearing; service.

77-1941 - Tax foreclosure proceedings; defects subsequent to decree of foreclosure; hearing; determination.

77-2001 - Inheritance tax; property taxable; transfer by will or inheritance; exception.

77-2002 - Inheritance tax; property taxable; transfer in contemplation of death.

77-2003 - Inheritance tax; to whom paid; who liable; lien; exception.

77-2004 - Inheritance tax; rate; transfer to immediate relatives; exemption.

77-2005 - Inheritance tax; rate; transfer to remote relatives; exemption.

77-2005.01 - Relatives of decedent; computation of inheritance tax.

77-2006 - Inheritance tax; rate; other transfers; exemption.

77-2007 - Inheritance tax; property exempt.

77-2007.01 - Uniform Reciprocal Transfer Tax Act; inheritance tax; when payable.

77-2007.02 - Uniform Reciprocal Transfer Tax Act; construction; citation.

77-2007.03 - Inheritance tax; property transferred to United States, state, or governmental subdivision; exempt.

77-2007.04 - Inheritance tax; property; religious, charitable, or educational purposes; exempt.

77-2008 - Inheritance tax; estates for life and remainder appraised and apportioned; rules and regulations; furnish to county judge.

77-2008.01 - Inheritance tax; estates dependent upon contingencies or conditions; rate of tax; payment; investment of proceeds; redetermination of tax.

77-2008.02 - Inheritance tax; estates for life and remainder; tax payable from corpus of estate without apportionment.

77-2008.03 - Inheritance tax; power of appointment; method and manner of taxing.

77-2008.04 - Inheritance tax; power of appointment; exercise or nonexercise; not subject to tax.

77-2009 - Inheritance tax; delay in coming into possession of property; bond for tax; exception.

77-2010 - Inheritance tax; when due; interest; bond; failure to file; penalty.

77-2011 - Inheritance tax; distribution of property; duty of personal representative or trustee to deduct or collect tax.

77-2012 - Inheritance tax; legacy charge upon real property; duty of heir or devisee to deduct tax.

77-2013 - Inheritance tax; power of sale to raise funds to pay tax.

77-2014 - Inheritance tax; payment by personal representative or trustee; where paid; receipt for tax; proper county, defined; tax apportioned among counties.

77-2015 - Inheritance tax; distribution of proceeds from estate; reports required; contents.

77-2017 - Inheritance tax; transfer of stocks or loans by foreign executor or administrator; tax; how paid.

77-2018 - Inheritance tax; erroneous payment refunded; limitation; procedure.

77-2018.01 - Inheritance tax; proceedings for determination.

77-2018.02 - Inheritance tax; independent proceeding for determination in absence of probate of estate; petition; notice; waiver of notice; notice to Department of Health and Human Services.

77-2018.03 - Inheritance tax; determination; notice served upon county attorney; duty of county attorney.

77-2018.04 - Inheritance tax; proceedings for determination of; deductions allowed; enumerated.

77-2018.05 - Inheritance tax; court may make final determination of; how determined.

77-2018.06 - Inheritance tax; property received by decedent from prior decedent; credit against tax; how computed.

77-2018.07 - Inheritance tax; tentative payment of tax; when; application; consent of county attorney required; procedure for payment of tentative tax.

77-2019 - Inheritance tax; appraisal; appointment of appraisers.

77-2020 - Inheritance tax; appraisement; duty of appraiser; objections; hearing on report.

77-2021 - Inheritance tax; appraisement; county judge as appraiser.

77-2022 - Inheritance tax; appraisement; determination and assessment of tax.

77-2023 - Inheritance tax; appeal; procedure.

77-2024 - Inheritance tax; appraisement; costs; fees; charged to estate of decedent.

77-2025 - Inheritance tax; estate not subject to tax; determination.

77-2026 - Inheritance tax; appraiser; extra fee or reward; penalty.

77-2027 - Inheritance tax; what court has jurisdiction; transfer of proceedings.

77-2028 - Inheritance tax; nonpayment; hearing; judgment; levy and execution.

77-2029 - Inheritance tax; nonpayment; notification of county attorney; institution of proceeding to collect.

77-2030 - Inheritance tax; annual statements.

77-2032 - Inheritance tax; how credited.

77-2037 - Inheritance tax; lien; expiration.

77-2038 - Inheritance tax; decedent's will may direct apportionment of taxes; inter vivos instrument.

77-2039 - Inheritance, estate, or generation-skipping transfer tax lien; court may discharge property subject to tax; terms and conditions; application for release or discharge; show cause.

77-2040 - Inheritance tax; estate tax; decedent dying after December 31, 1982; provisions applicable; changes applicable January 1, 2008.

77-2101 - Terms, defined.

77-2101.01 - Estate tax; amount.

77-2101.02 - Generation-skipping transfer tax; amount.

77-2101.03 - Tax; calculation.

77-2102 - Tax; when due; who liable; interest; lien; exception.

77-2104 - Tax; net transfer; follow federal rules and regulations.

77-2105 - Tax; administration; information and returns; penalty.

77-2106 - Tax; proceeds; credited to General Fund.

77-2106.01 - Tax; refunds; interest; claim.

77-2106.02 - Tax; refund; Tax Commissioner; issue certificate; effect.

77-2108 - Apportionment and proration of tax; basis.

77-2109 - Tax; persons interested in the estate or transfer, defined.

77-2110 - Tax; fiduciary; property not in gross estate or transfer; recover.

77-2111 - Tax; fiduciary; contributions; recovery.

77-2112 - Tax; county court; jurisdiction; determination; district court; jurisdiction.

77-2113 - Tax; filings required.

77-2114 - Tax filing; Tax Commissioner; powers and duties; failure to file; penalty.

77-2115 - Tax; records confidential; exception; penalty.

77-2116 - Changes by Laws 2002, LB 905; applicability.

77-2201 - Warrants; payment; order of presentation.

77-2202 - Warrants; registration; form of record.

77-2203 - Warrants; registration; manner of making.

77-2204 - Warrants; investment of educational trust funds; when authorized.

77-2205 - Warrants; payment; time limitation; file claim with State Claims Board.

77-2206 - Warrants; registration; order of payment; notice to holder; exception.

77-2208 - Payments to county; county treasurer; receipt.

77-2209 - Payments to municipality; municipal treasurer; receipt.

77-2210 - Treasurer's books; how kept.

77-2211 - Treasurer's books; penalty for neglect to keep.

77-2212 - Treasurer's books; inspection.

77-2213 - Treasurer; failure to notify holders of registered warrants; penalty.

77-2214 - Treasurer; failure to register or pay warrants in order; penalty.

77-2215 - Lost warrants; replacement issued; conditions; stop-payment order.

77-2301 - State funds; deposit of funds; conditions.

77-2302 - Federal Deposit Insurance Corporation references; how construed.

77-2303 - State funds; depositories; bond required; approval; conditions.

77-2304 - State funds; depositories; form of bond.

77-2305 - State funds; depositories; limitations on amount deposited in any one bank.

77-2306 - State funds; depositories; security in lieu of bonds.

77-2309 - State funds; State Treasurer; duty to secure best terms possible.

77-2310 - State funds; State Treasurer; making of profit prohibited; illegal removal of funds; penalty; liability on bond.

77-2311 - State funds; State Treasurer; failure to act; penalty.

77-2312 - County funds; deposit required; conditions.

77-2313 - County funds; application by depositories; approval by county board.

77-2314 - County funds; depositories; funds deposited pro rata.

77-2315 - County funds; investment; securities authorized; interest; disposition; delivery of securities to successor.

77-2316 - County funds; depositories; bond required; approval; conditions.

77-2317 - County funds; depositories; form of bond; ineligible sureties.

77-2318 - County funds; depositories; limitation on deposits; exception.

77-2318.01 - County funds; deposit of excess, when.

77-2319 - County funds; depositories; deposits outside of county; when.

77-2320 - County funds; depositories; security in lieu of bond.

77-2323 - County funds; deposit; violation; penalty.

77-2324 - County funds; county treasurer; duty to secure best terms possible.

77-2325 - County funds; county treasurer; prohibited acts; penalty; liability on bond.

77-2326 - County fund; county treasurer; failure to act; penalty.

77-2326.01 - Public money in hands of county and court officials; terms, defined.

77-2326.02 - Clerk of the district court; deposit of funds.

77-2326.03 - Clerk of the district court; depositories; designation.

77-2326.04 - Public money in hands of court officials; deposits; security for repayment.

77-2326.05 - Clerk of the district court; deposits; limitation.

77-2326.06 - Clerk of the district court; deposits; security; contracts.

77-2326.07 - Clerk of the district court; depositories; securities; list.

77-2326.08 - Clerk of the county or district court; depositories; statement of funds.

77-2326.09 - Clerk of the county or district court; deputies; employees; liability.

77-2327 - Public funds; depository bonds; expiration.

77-2329 - Public funds; treasurers or secretary-treasurers; when not liable under bond.

77-2334 - Sinking funds of county, township and school districts; investment; conditions.

77-2335 - Sinking funds of county and other governmental subdivisions; investment in registered warrants; purchase and holding for benefit of fund.

77-2336 - Sinking funds of county; investment in registered warrants; authorization by county board; record.

77-2337 - Sinking funds of city; investment in warrants; limitation; direction to treasurer.

77-2338 - Sinking funds of school district; investment in warrants; limitation; direction to treasurer.

77-2339 - Sinking funds of township; investment in warrants; limitation; direction to county treasurer.

77-2340 - County funds; investment of funds; time deposits; security required; exception.

77-2341 - Funds of governmental subdivision; investment of surplus; securities authorized.

77-2342 - Metropolitan utilities district funds; deposit required.

77-2343 - Metropolitan utilities district funds; depositories; designation; conditions.

77-2344 - Metropolitan utilities district funds; depositories; bond or securities authorized.

77-2345 - Metropolitan utilities district funds; depositories; limitation on amount.

77-2346 - Metropolitan utilities district funds; depositories; duty to keep list of securities.

77-2349 - Metropolitan utilities district funds; custodian of securities; withdrawal of funds.

77-2350 - School district or township funds; deposit; conditions.

77-2350.01 - School district or township funds; prorate deposits; when.

77-2350.02 - School district or township treasurer; violation; penalty.

77-2351 - Treasurers; when not liable on bond.

77-2352 - School district or township funds; security requirements.

77-2353 - Public power and irrigation district funds; deposit required.

77-2353.01 - Public power districts; authorized investments.

77-2354 - Public power and irrigation district funds; designation of depositories.

77-2355 - Public power and irrigation district funds; depositories; bond or security required.

77-2356 - Public power and irrigation district funds; deposits; limitation.

77-2357 - Public power and irrigation district funds; depositories; power to enter into agreement.

77-2358 - Public power and irrigation district funds; depositories; duty of treasurer to keep list of securities.

77-2359 - Public power and irrigation district funds; depositories; statement of funds on deposit.

77-2360 - Public power and irrigation district funds; deposit of funds; rules and regulations.

77-2361 - Public power and irrigation district funds; treasurer or other officer; not liable on bond.

77-2362 - Public funds; depositories; security.

77-2363 - Public funds; actions to recover; validity of contracts.

77-2364 - Public funds; depositories; authority to give bond or security.

77-2365 - Revenue-Sharing Trust Fund; created; investment; expenditure.

77-2365.01 - Funds of state or political subdivisions; deposit with qualifying mutual financial institutions; conditions.

77-2365.02 - Funds of state or political subdivisions; investment or deposit in interest-bearing deposits; conditions.

77-2366 - Funds of state or political subdivisions; deposit with capital stock financial institutions; conditions.

77-2367 - Revisor of Statutes; duty.

77-2368 - Sale of recyclable and reusable products, materials, and supplies; proceeds; disposition.

77-2369 - Local hospital district; funds; deposit required; secretary-treasurer; duties.

77-2370 - Local hospital district; selection of depository; procedure.

77-2371 - Local hospital district; deposits; requirements.

77-2372 - Local hospital district; investments authorized; interest; how credited.

77-2373 - Local hospital district; depositories; bond requirements; payment of deposits.

77-2374 - Local hospital district; bond; surety; limitation.

77-2375 - Local hospital district; deposit; limitation on amount; excess deposit; security required.

77-2376 - Local hospital district; excess deposit; security requirements.

77-2377 - Local hospital district; deposit in institutions outside district; when.

77-2378 - Local hospital district; security in lieu of bond authorized.

77-2381 - Local hospital district; violations; penalty.

77-2382 - Local hospital district; secretary-treasurer; duty.

77-2383 - Local hospital district; secretary-treasurer; prohibited acts; violation; penalty; liability on bond.

77-2384 - Local hospital district; secretary-treasurer; violation; penalty; recovery under bond; procedure.

77-2385 - Local hospital district; time deposits authorized; requirements.

77-2386 - Act, how cited.

77-2387 - Terms, defined.

77-2388 - Authorized depositories; security; requirements.

77-2389 - Security; how furnished.

77-2390 - Deposit of trust receipt authorized.

77-2391 - Security; delivery requirements; perfection.

77-2392 - Substitution or exchange of securities authorized.

77-2393 - Withdrawal of securities; when; effect.

77-2394 - Deposit guaranty bond; statement required.

77-2395 - Custodial official; duties.

77-2396 - Custodial official; liability.

77-2397 - Depositories of public money or public funds; powers.

77-2398 - Deposits in excess of insured or guaranteed amount; requirements.

77-2399 - Governmental unit; deposits in excess of insured amount; security interest; rights.

77-23,100 - Deposits in excess of insured or guaranteed amount; qualified trustee; duties.

77-23,101 - Qualified trustee; requirements.

77-23,102 - Default; procedure.

77-23,103 - Charges or compensation of qualified trustee.

77-23,104 - Assignment of securities; when.

77-23,105 - Reports required.

77-23,106 - Public money or public funds; prompt payment.

77-23,107 - Liability.

77-23,108 - Rules and regulations.

77-2401 - Transferred to section 33-140.

77-2402 - Transferred to section 33-140.01.

77-2403 - Transferred to section 33-140.02.

77-2404 - Transferred to section 33-140.03.

77-2405 - Transferred to section 84-616.

77-2406 - Transferred to section 81-1170.01.

77-2409 - Transferred to section 81-1170.02.

77-2410 - Transferred to section 81-1170.03.

77-2411 - Vacated town sites; payment of original amount of taxes; penalties remitted.

77-2412 - Transferred to section 81-1170.04.

77-2416 - Transferred to section 81-1170.05.

77-2417 - Transferred to section 49-805.01.

77-2418 - Transferred to section 72-1601.

77-2419 - Transferred to section 13-402.

77-2420 - Electronic funds transfer system; authorized.

77-2501 - Act, how cited.

77-2502 - Terms, defined.

77-2503 - Application; form; qualified project; allocation of credit; transfer, sale, or assignment; use of credit.

77-2504 - Owner of project; submit eligibility statement; additional filings.

77-2505 - Insurance company; no additional retaliatory tax.

77-2506 - Recapture or disallowance of federal credit; Nebraska credit recaptured.

77-2507 - Rules and regulations.

77-2508 - Changes made by Laws 2022, LB800; applicability.

77-2601 - Terms, defined.

77-2602 - Cigarette tax; rate; disposition of proceeds; priority.

77-2602.01 - Tax; liability of consumer or user; collection.

77-2602.03 - Increase in tax; applicability; stamping agents; duties; credit to wholesaler.

77-2602.04 - Bonds; limitation on pledge of revenue.

77-2602.05 - Cigarette tax; exempt transaction; refund; application; documentation; interest; tax refund formula authorized.

77-2602.06 - Governor; agreement with federally recognized Indian tribe authorized; contents; tribal taxes; additional agreement, compact, or treaty authorized.

77-2603 - Tax; stamps; tax meter impressions; requirements; stamping agent; license; application; form; service of process; corporate surety bond; Tax Commissioner; duties; directory license; application; term.

77-2603.01 - Tribal stamp; authorized.

77-2604 - Tax Commissioner; reports; contents; when due.

77-2604.01 - Cigarette sales; reports required; contents.

77-2605 - Cigarette purchase or sale records; inspection.

77-2606 - Stamps; affix; cancellation.

77-2607 - Stamping agent; stock; exempt from tax; conditions.

77-2608 - Tax Commissioner; duties; audit; discount; funds; disposition.

77-2609 - Stamps; spoiled and unused; destruction; conditions.

77-2610 - Stamps; redemption by Tax Commissioner; errors; adjust.

77-2611 - Stamps; unlawful sale.

77-2612 - Tax Commissioner; personnel; rules and regulations; stamping agent; license; fee.

77-2613 - State Treasurer; disbursements for administration.

77-2614 - License; permit; stamp; alter; forge; counterfeit; violations; penalty.

77-2615 - Prohibited acts; violations; penalty; prima facie evidence.

77-2615.01 - Licensees; disciplinary action; procedure; appeal; joint and several liability; when.

77-2616 - Use tax; rate.

77-2617 - Use tax; payment; report.

77-2618 - Use tax; delinquent; penalty.

77-2619 - Use tax; violation; penalty.

77-2620 - Contraband cigarettes; confiscation; destruction.

77-2621 - Common carrier; unstamped cigarettes; bond; conditions; permit; fee.

77-2622 - Common carrier; unstamped cigarettes; bond; permit; violation; penalty.

77-2701 - Act, how cited.

77-2701.01 - Income tax; rate.

77-2701.02 - Sales tax; rate.

77-2701.03 - Changes; when effective; relief from liability; conditions.

77-2701.04 - Definitions, where found.

77-2701.05 - Agent, defined.

77-2701.06 - Annexed to real estate, defined.

77-2701.07 - Business, defined.

77-2701.08 - Certified automated system, defined.

77-2701.09 - Certified service provider, defined.

77-2701.10 - Contractor or repairperson, defined.

77-2701.11 - Delivery charges, defined.

77-2701.12 - Direct mail, defined.

77-2701.13 - Engaged in business in this state, defined.

77-2701.14 - Entity-based exemption, defined.

77-2701.15 - Governing board, defined.

77-2701.16 - Gross receipts, defined.

77-2701.17 - In this state or within the state, defined.

77-2701.18 - Lease or rental, defined.

77-2701.19 - Maintenance agreement, defined.

77-2701.20 - Member states, defined.

77-2701.21 - Model 1 seller, defined.

77-2701.22 - Model 2 seller, defined.

77-2701.23 - Model 3 seller, defined.

77-2701.24 - Occasional sale, defined.

77-2701.25 - Person, defined.

77-2701.26 - Product-based exemption, defined.

77-2701.27 - Property, defined.

77-2701.28 - Purchase, defined.

77-2701.29 - Purchase price, defined.

77-2701.30 - Purchaser, defined.

77-2701.31 - Retail sale or sale at retail, defined.

77-2701.32 - Retailer, defined.

77-2701.33 - Sale, defined.

77-2701.34 - Sale for resale, defined.

77-2701.35 - Sales price, defined.

77-2701.36 - Seller, defined.

77-2701.37 - Storage, defined.

77-2701.38 - Streamlined sales and use tax agreement, defined.

77-2701.39 - Tangible personal property, defined.

77-2701.40 - Tax Commissioner, defined.

77-2701.41 - Taxpayer, defined.

77-2701.42 - Use, defined.

77-2701.43 - Use-based exemption, defined.

77-2701.44 - Building materials, defined.

77-2701.46 - Manufacturing, defined.

77-2701.47 - Manufacturing machinery and equipment, defined.

77-2701.48 - Bundled transaction, defined.

77-2701.49 - Delivered electronically, defined.

77-2701.50 - Digital audio works, defined.

77-2701.51 - Digital audiovisual works, defined.

77-2701.52 - Digital books, defined.

77-2701.53 - Digital code, defined.

77-2701.54 - Data center, defined.

77-2701.55 - Admission, defined.

77-2702.03 - Transferred to section 77-2701.04.

77-2702.04 - Transferred to section 77-2701.07.

77-2702.05 - Transferred to section 77-2701.10.

77-2702.06 - Transferred to section 77-2701.13.

77-2702.07 - Transferred to section 77-2701.16.

77-2702.08 - Transferred to section 77-2701.17.

77-2702.09 - Transferred to section 77-2701.24.

77-2702.10 - Transferred to section 77-2701.25.

77-2702.11 - Transferred to section 77-2701.28.

77-2702.14 - Transferred to section 77-2701.32.

77-2702.15 - Transferred to section 77-2701.33.

77-2702.16 - Transferred to section 77-2701.34.

77-2702.18 - Transferred to section 77-2701.36.

77-2702.19 - Transferred to section 77-2701.37.

77-2702.20 - Transferred to section 77-2701.39.

77-2702.21 - Transferred to section 77-2701.40.

77-2702.22 - Transferred to section 77-2701.41.

77-2702.23 - Transferred to section 77-2701.42.

77-2702.24 - Transferred to section 77-2701.06.

77-2702.25 - Transferred to section 77-2701.19.

77-2702.26 - Transferred to section 77-2701.27.

77-2703 - Sales and use tax; rate; collection; collection fee; understatement; prohibited acts; violation; penalty; interest.

77-2703.01 - General sourcing rules.

77-2703.03 - Direct mail sourcing.

77-2703.04 - Telecommunications sourcing rule.

77-2704.02 - Federal or state constitution or federal statute; exemption.

77-2704.03 - Aircraft fuel; exemption.

77-2704.04 - Minerals, oil, or gas; exemption.

77-2704.05 - Motor vehicle fuels; diesel and compressed fuels; exemption.

77-2704.06 - Contract entered into prior to June 1, 1967; exemption.

77-2704.07 - Newspaper; exemption.

77-2704.08 - Leased property; exemption.

77-2704.09 - Insulin; prescription drugs; mobility enhancing equipment; medical equipment; exemptions.

77-2704.10 - Prepared food and food and food ingredients; fees and admissions; exemption.

77-2704.11 - Shipment outside this state; exemption.

77-2704.12 - Nonprofit religious, service, educational, or medical organization; exemption; purchasing agents.

77-2704.13 - Fuel, energy, or water sources; exemption.

77-2704.14 - Coin-operated laundering and cleaning machines; exemption.

77-2704.15 - Purchases by state, schools, or governmental units; exemption; purchasing agents.

77-2704.16 - Purchases by Nebraska State Fair Board; exemption.

77-2704.17 - Purchases by Nebraska Investment Finance Authority; exemption.

77-2704.20 - Purchases by licensees of the State Racing and Gaming Commission; exemption.

77-2704.21 - Purchase of motor vehicle for disabled person; exemption.

77-2704.22 - Manufacturing machinery and equipment and related services; exemption.

77-2704.23 - Semen and insemination services; exemption.

77-2704.24 - Food or food ingredients; exemptions.

77-2704.25 - Sales by school organizations; exemption.

77-2704.26 - Aircraft; exemption.

77-2704.27 - Railroad rolling stock; exemption.

77-2704.28 - Leases between related companies; exemption.

77-2704.29 - Sales tax payment; exemption from use tax.

77-2704.30 - Use tax; general exemptions.

77-2704.31 - Sales or use tax paid in another state; credit given.

77-2704.32 - Projects outside the United States; refund of tax.

77-2704.33 - Fixed-price contract; change in sales tax rate; refund of tax; failure to pay tax; penalty.

77-2704.34 - Tax included in sale price; authorized.

77-2704.35 - Agents treated as vendors; joint responsibility.

77-2704.36 - Agricultural machinery and equipment; net wrap; exemption.

77-2704.38 - State lottery tickets; exemption.

77-2704.39 - Copyrighted material; used for rebroadcasting; exemption.

77-2704.40 - Molds, dies, and patterns; exemption.

77-2704.41 - Feed, water, veterinary medicines, and agricultural chemicals; exemption.

77-2704.42 - Copies of public records; exemption; exception.

77-2704.43 - Industrial machinery and equipment; reciprocal exemption.

77-2704.44 - Use tax; when imposed.

77-2704.45 - Ingredient or component parts; exemption.

77-2704.46 - Food for human consumption; agricultural components; oxygen for aquaculture; exemption.

77-2704.47 - Containers; exemption.

77-2704.48 - Occasional sale; exemption.

77-2704.49 - Reciprocal exemption.

77-2704.50 - Railroad rolling stock; common or contract carrier; exemption.

77-2704.51 - Telecommunications services or dark fiber between telecommunications companies; exemption.

77-2704.52 - Prepaid calling service or prepaid wireless calling service; exemption.

77-2704.53 - Videotape and film rentals; satellite programming and service; exemption.

77-2704.54 - Purchase by electronic benefits transfer or food coupons; exemption.

77-2704.55 - Certain contractor labor; refund; procedure; Department of Revenue Contractor Enforcement Fund; created; investment.

77-2704.56 - Purchase of certain property or fine art by museum; exemption.

77-2704.57 - Personal property used in C-BED project or community-based energy development project; exemption; Tax Commissioner; powers and duties; Department of Revenue; recover tax not paid.

77-2704.58 - Depositions, bills of exceptions, and transcripts sold by court reporter; exemption.

77-2704.59 - Medical records; exemption.

77-2704.60 - Mineral oil applied to grain as dust suppressant; exemption.

77-2704.61 - Biochips; exemption.

77-2704.62 - Data center; exemption.

77-2704.63 - Youth sports event, youth sports league, or youth competitive educational activity; exemption.

77-2704.64 - Repair or replacement parts for agricultural machinery and equipment used in commercial agriculture; exemption.

77-2704.65 - Historic automobile museum; exemption.

77-2704.66 - Currency or bullion; exemption.

77-2704.67 - Membership or admission to or purchase by zoo or aquarium; exemption.

77-2704.68 - Residential water service; exemption.

77-2704.69 - Catalysts, chemicals, and materials used in the process of manufacturing ethyl alcohol; exemption.

77-2704.70 - Feminine hygiene products; exemption.

77-2705 - Sales and use tax; retailer; registration; permit; form; revocation; restoration; appeal; exempt sale certificate; violations; penalty; wrongful disclosure; online registration system.

77-2705.01 - Direct payment permit; issuance; application; fee.

77-2705.02 - Direct payment permit; rights and duties of holder.

77-2705.03 - Direct payment permit; revocation; relinquishment.

77-2705.04 - Record of sales tax permits; electronic access; fees.

77-2705.05 - Direct payment permit; managed compliance agreements; authorized.

77-2706 - Sales and use tax; resale certificate; effect; exemption certificate; fee; penalty; wrongful disclosure.

77-2706.01 - Retailer of aircraft; use tax; option; election; conditions.

77-2707 - Sales and use tax; sale of business; liability for tax.

77-2708 - Sales and use tax; returns; date due; failure to file; penalty; deduction; amount; claim for refund; allowance; disallowance; proceedings; Tax Commissioner; duties regarding refund.

77-2708.01 - Depreciable repairs or parts for agricultural machinery or equipment; refund of sales or use taxes; procedure.

77-2709 - Sales and use tax; return; Tax Commissioner; deficiency determination; penalty; deficiency; notice; hearing; order.

77-2710 - Sales and use tax; removal of personal property; concealment; Tax Commissioner; action.

77-2711 - Sales and use tax; Tax Commissioner; enforcement; records; retain; reports; wrongful disclosures; exceptions; information provided to municipality; penalty; waiver; streamlined sales and use tax agreement; confidentiality rights.

77-2712.02 - Legislative findings.

77-2712.03 - Streamlined sales and use tax agreement; ratified; governing board; members.

77-2712.04 - Streamlined sales and use tax agreement; relationship to state law.

77-2712.05 - Streamlined sales and use tax agreement; requirements.

77-2712.06 - Agreement; effect.

77-2712.07 - Rights under the agreement.

77-2713 - Sales and use tax; failure to collect; false return; violations; penalty; statute of limitations.

77-2714 - Terms; references; incorporation of federal law.

77-2714.01 - Terms, defined.

77-2715 - Income tax; rate; credits; refund.

77-2715.01 - Income and sales tax; Legislature; set rates; limitations; primary rate; Tax Rate Review Committee; members; meetings; report.

77-2715.02 - Rate schedules; established; other taxes; tax rate.

77-2715.03 - Individual income tax brackets and rates; Tax Commissioner; duties; tax tables; other taxes; tax rate.

77-2715.07 - Income tax credits.

77-2715.08 - Capital gains; terms, defined.

77-2715.09 - Capital stock; sale or exchange; extraordinary dividend and capital gains treatment.

77-2716 - Income tax; adjustments.

77-2716.01 - Personal exemptions; standard deduction; computation.

77-2716.03 - Income tax; disallowance of itemized deductions; calculation.

77-2717 - Income tax; estates; trusts; rate; fiduciary return; contents; filing; state income tax; contents; credits.

77-2724 - Nonresident estates or trusts; income; how determined.

77-2725 - Nonresident estate or trust; share of income; how determined.

77-2727 - Income tax; partnership; subject to act; credit.

77-2728 - Income tax; partnership; income; how determined.

77-2729 - Nonresident partner; income; how determined.

77-2730 - Individual; resident estate or trust; income derived from another state; credit.

77-2731 - Income tax; taxpayer; resident of more than one state; tax; credit.

77-2732 - Married persons; separate federal returns; joint returns; how treated; revocation of election.

77-2733 - Income tax; nonresident; income in Nebraska; method of determination of tax; exception.

77-2733.01 - Partial-year resident; determination of income.

77-2734.01 - Small business corporation shareholders; limited liability company members; determination of income; credit; Tax Commissioner; powers; return; when required.

77-2734.02 - Corporate taxpayer; income tax rate; how determined.

77-2734.03 - Income tax; tax credits.

77-2734.04 - Income tax; terms, defined.

77-2734.05 - Income tax; unitary business; taxable income; how determined.

77-2734.06 - Income tax; unitary business; apportionment of income.

77-2734.07 - Income tax; adjustments to federal taxable income; rules and regulations.

77-2734.08 - Income tax; group of corporations as taxpayer; adjustments to income.

77-2734.09 - Income tax; unitary group; use of special apportionment formula; effect.

77-2734.10 - Income tax; adjustment of factors.

77-2734.11 - Income tax; corporate taxpayer; when deemed taxable in another state.

77-2734.12 - Income tax; property factor; how determined.

77-2734.13 - Income tax; payroll factor; how determined.

77-2734.14 - Income tax; sales factor; how determined.

77-2734.15 - Income tax; apportionment; petition for special method of apportionment; Tax Commissioner; powers and duties.

77-2734.16 - Income tax; unitary business; three-factor formula.

77-2753 - Income tax; withholding from wages and other payments.

77-2754 - Income tax; withholdings; written statement required.

77-2755 - Income tax; withholdings; deemed paid to Tax Commissioner.

77-2756 - Income tax; employer or payor; withholding for tax.

77-2757 - Income tax; employer or payor required to deduct; trust fund.

77-2758 - Income tax; employer or payor; failure to deduct; effect.

77-2759 - Income tax; taxable year.

77-2760 - Income tax; accounting method.

77-2761 - Income tax; return; required by whom.

77-2763 - Income tax; taxpayer; deceased; return.

77-2764 - Income tax; fiduciary; notice of qualification.

77-2765 - Partial-year resident individual; filing requirements.

77-2767 - Income tax; two returns required; when; total taxes due.

77-2768 - Income tax; return; filing; when.

77-2769 - Income tax; estimated tax; payment; date.

77-2769.01 - Income tax; corporation; overpayment of estimated tax; adjustment; procedure.

77-2770 - Income tax; filing or payment; extension of time; bond; when.

77-2770.01 - Income tax; return; extension; provisions effective after January 1, 1969.

77-2771 - Income tax; return, declaration, statement, signature; effect.

77-2772 - Income tax; Tax Commissioner; records, form of returns.

77-2773 - Income tax; partnership; taxable year; return.

77-2774 - Income tax; Tax Commissioner; rules and regulations.

77-2775 - Federal income tax return; modified or amended; change in tax liability owed to this state; taxpayer; duties.

77-2776 - Income tax; Tax Commissioner; return; examination; failure to file; notice; deficiency; notice.

77-2777 - Income tax; deficiency; notice.

77-2778 - Income tax; deficiency; written protest; time.

77-2779 - Income tax; notice of Tax Commissioner's determination; mailing; contents.

77-2780 - Income tax; Tax Commissioner; action on taxpayer's protest; when final.

77-2781 - Tax Commissioner; proceedings; burden of proof; exceptions.

77-2782 - Income tax; evidence; federal determination; admissible.

77-2783 - Income tax; additional tax; notice; no appeal or protest; when.

77-2784 - Income tax; deficiency; waive restrictions.

77-2785 - Income tax; assessment; deficiency; date.

77-2786 - Deficiency determination; notice; limitation; extension of time periods.

77-2787 - Income tax; erroneous refund; deficiency; limitation.

77-2788 - Income tax; delinquency; interest.

77-2789 - Income tax; failure to file return; penalty.

77-2790 - Income tax; deficiency; interest; failure to report or file; prohibited acts; penalties.

77-2791 - Income tax; overpayment; refund; credit; Tax Commissioner; rules and regulations.

77-2792 - Income tax; Tax Commissioner; abate unpaid assessment; waive penalties or interest.

77-2793 - Claim for credit or refund; limitation.

77-2794 - Income tax; overpayment; interest.

77-2795 - Income tax; claim for refund; grounds; state; oral hearing.

77-2796 - Income tax; Tax Commissioner; claim for refund; denial; notice.

77-2797 - Income tax; Tax Commissioner; refund claim; notice of action; limitation; effect.

77-2798 - Income tax; claim for refund; action; where brought.

77-2799 - Income tax; claim for refund; filing required; action.

77-27,100 - Income tax; claim for refund; limitation.

77-27,101 - Income tax; action for refund; judgment.

77-27,102 - Income tax; collection; unpaid tax; notice.

77-27,103 - Income tax; due and unpaid; collection; lien foreclosure.

77-27,107 - Income tax; demand for payment; notice; collection.

77-27,108 - Income tax; collection; comity with other states.

77-27,109 - Income tax; refusal to file return; refusal to produce records; Tax Commissioner; powers; contempt proceedings.

77-27,110 - Income tax; liability of transferee.

77-27,111 - Income tax; taxpayer; depart from state; conceal property; Tax Commissioner; powers.

77-27,112 - Income tax; taxpayer; bankruptcy; Tax Commissioner; tax; assessment; collection.

77-27,113 - Income tax; evasion; penalty.

77-27,114 - Income tax; failure to collect, withhold, deduct, account for, or pay; penalty.

77-27,115 - Income tax; taxpayer; failure to pay, account or keep records; penalty.

77-27,116 - Income tax; false return; penalty.

77-27,117 - Income tax; prosecution for violation of act; limitation; Attorney General; concurrent jurisdiction.

77-27,118 - Income tax; corporate officer or employee; liable for tax; when.

77-27,119 - Income tax; Tax Commissioner; administer and enforce sections; prescribe forms; content; examination of return or report; uniform school district numbering system; audit by Auditor of Public Accounts or office of Legislative Audit; wrongf...

77-27,119.01 - Income tax form; contribution to Wildlife Conservation Fund.

77-27,119.02 - Tax Commissioner; provide information to Legislative Fiscal Analyst.

77-27,119.03 - Disclosure of election to be taxed as retailer; authorized.

77-27,119.05 - Income tax form; contribution to Nebraska State Fair.

77-27,119.06 - Nebraska State Fair contributions; disposition.

77-27,120 - Income tax; Tax Commissioner; agreement with; effect.

77-27,121 - Income tax; Governor; Secretary of the Treasury; agreement.

77-27,122 - Income tax; Governor; Secretary of the Treasury; agreement; costs; payment.

77-27,123 - Income tax; service in armed forces; effect.

77-27,125 - Tax, report, claim, notice, petition; mailing; postmark stamped; date of delivery.

77-27,126 - Lists of taxpayers; other information; department provide; when.

77-27,127 - Tax Commissioner; final action; appeal.

77-27,128 - Judicial review; exclusive remedy.

77-27,129 - Tax Commissioner; tax; deficiency; collection.

77-27,130 - Tax Commissioner; tax; deficiency; disallowed by court; effect; frivolous objections; damages.

77-27,131 - Tax Commissioner; security required; when; sale of security; notice.

77-27,132 - Revenue Distribution Fund; created; use; collections under act; disposition.

77-27,132.01 - Tax Refund Fund balance; transfer; allocation.

77-27,133 - Nonresident; deficiency; action; process.

77-27,134 - Tax Commissioner; destroy obsolete returns, when.

77-27,135 - Notice; how given.

77-27,135.01 - Court ruling of unconstitutionality; effect.

77-27,139.01 - Aid to municipalities; Municipal Equalization Fund; created; use; investment.

77-27,139.02 - Aid to municipalities; terms, defined.

77-27,139.03 - Aid to municipalities; calculation of state aid.

77-27,139.04 - Aid to municipalities; funds; how distributed.

77-27,142 - Incorporated municipalities; sales and use tax; authorized; election.

77-27,142.01 - Incorporated municipalities; sales and use tax; modification; election required, when.

77-27,142.02 - Incorporated municipalities; sales and use tax; election; question; effect.

77-27,142.03 - Incorporated municipality; sales and use tax; petition to submit question.

77-27,142.04 - Incorporated municipality; sales and use tax; election; notice.

77-27,142.05 - Incorporated municipality; sales and use tax; previously authorized; continuation without election.

77-27,143 - Municipalities; sales and use tax laws; administration; termination; databases; required.

77-27,144 - Municipalities; sales and use tax; Tax Commissioner; collection; distribution; refunds; notice; deductions; qualifying business; duty to provide information.

77-27,145 - Municipalities; sales and use tax; claims; remedies.

77-27,146 - Municipalities; sales and use tax; disposition.

77-27,147 - Municipalities; sales and use tax; laws governing; source of transactions.

77-27,148 - Act, how cited.

77-27,149 - Terms, defined.

77-27,150 - Refund; application; when; contents; hearing; approval.

77-27,151 - Refund; notice to Tax Commissioner; Department of Environment and Energy; duties.

77-27,152 - Refund; notice; modify or revoke; when; effect.

77-27,153 - Appeal; procedure.

77-27,154 - Rules and regulations.

77-27,155 - Act, how cited.

77-27,156 - Nebraska Economic Forecasting Advisory Board; created.

77-27,157 - Board; membership; terms; officers; quorum; expenses.

77-27,158 - Board; meetings; duty.

77-27,159 - Board; staff support; development of revenue estimates; considerations.

77-27,160 - Legislative intent.

77-27,161 - Terms, defined.

77-27,162 - Collection system; development; duties.

77-27,163 - Collection system; additional remedy.

77-27,163.01 - Costs of health services; setoff; Department of Health and Human Services; duties; amount of setoff; priority of claims.

77-27,164 - Department of Health and Human Services; adopt rules and regulations.

77-27,165 - Notice of claim to debtor; contents.

77-27,166 - Submission of certified debt; when effective; Lottery Division of the Department of Revenue; duties.

77-27,167 - Notice of pending refund or state lottery prize.

77-27,168 - Notice of claim to refund or state lottery prize; contents.

77-27,169 - Debtor; application for hearing; when effective; hearing.

77-27,170 - Appeal.

77-27,171 - Certification of debt; when; procedure; deduction from refund or state lottery prize.

77-27,172 - Completion of setoff; notice.

77-27,173 - Costs of setoffs; reimbursement.

77-27,174 - Act, how cited.

77-27,175 - Agency, defined.

77-27,176 - Purpose of act; limitation.

77-27,177 - Tax refund setoff system; operation.

77-27,178 - Delinquent federal tax liability; identification; joint tax return; presumption.

77-27,179 - Tax refund setoff; procedure; joint return; how treated.

77-27,180 - Setoff; notice; contents.

77-27,181 - Application for hearing; when effective.

77-27,182 - Hearing and appeal; procedure.

77-27,183 - Improper setoff; how treated.

77-27,184 - Tax Commissioner; adopt rules and regulations.

77-27,187 - Act, how cited.

77-27,187.01 - Terms, defined.

77-27,187.02 - Application; deadline; contents; fee; written agreement; contents.

77-27,187.03 - Legislative findings.

77-27,188 - Tax credit; allowed; when; amount; repayment.

77-27,188.01 - Tax credit; claim; use; payment by contractor; how treated; applicability of section.

77-27,188.02 - Failure to maintain investment and employment level; effect.

77-27,188.03 - Employees; verification of status required; exclusion.

77-27,189 - Qualified business, defined.

77-27,190 - Employment expansion; how determined.

77-27,191 - Investment increase; how determined.

77-27,192 - Existing business acquisition, disposal, reorganization, or relocation; computation; certain transactions excluded.

77-27,194 - Credit; when transferable.

77-27,194.01 - Refund claims; interest not allowable.

77-27,195 - Report; contents; joint hearing.

77-27,196.01 - Changes to sections; when operative; credits; applicability of act.

77-27,197 - Legislative intent.

77-27,198 - Collection system; departments implement.

77-27,199 - Terms, defined.

77-27,200 - Collection remedy; cumulative.

77-27,201 - Debt; submission for collection; when.

77-27,202 - Department of Labor; Department of Revenue; notifications required.

77-27,203 - Application for hearing; adjustment to debt.

77-27,204 - Appeal; procedure.

77-27,205 - Final determination; certification of debt; Department of Administrative Services; duties.

77-27,206 - Notification to debtor; contents.

77-27,207 - Reimbursement of costs.

77-27,208 - Setoffs; priorities.

77-27,209 - Rules and regulations.

77-27,210 - Legislative intent.

77-27,211 - Collection system; departments implement.

77-27,212 - Terms, defined.

77-27,213 - Collection remedy; cumulative.

77-27,214 - Debt; submission for collection; when.

77-27,215 - Department of Motor Vehicles; Department of Revenue; notifications required.

77-27,216 - Application for hearing; adjustment to debt.

77-27,217 - Appeal; procedure.

77-27,218 - Final determination; certification of debt; Department of Administrative Services; duties.

77-27,219 - Notification to debtor; contents.

77-27,220 - Reimbursement of costs.

77-27,221 - Rules and regulations.

77-27,222 - Internal Revenue Code amendment; Tax Commissioner; duties; report.

77-27,223 - County; license or occupation tax; authorized; election.

77-27,224 - County board; election; question; effect.

77-27,225 - Election; notice.

77-27,226 - Petition to submit question.

77-27,227 - Submission of question; limitation.

77-27,235 - Renewable energy tax credit; Department of Revenue; powers.

77-27,236 - Biodiesel facility tax credit; conditions; facility; requirements; information not public record.

77-27,237 - Out-of-state retailers; collect and remit sales tax; Department of Revenue; duties.

77-27,238 - Temporary Assistance for Needy Families Program recipient; employer tax credit; Department of Revenue; report; contents.

77-27,239 - Online hosting platform; Tax Commissioner; agreement authorized; powers.

77-27,240 - Individual convicted of a felony; employer; tax credit; application; Department of Revenue; powers and duties.

77-2801 - Property; unpaid taxes; sale; when.

77-2802 - Property; unpaid taxes; governing body; certify to county treasurer; certify value of property less than total taxes.

77-2803 - Property; unpaid taxes; sale; date.

77-2804 - Property; unpaid taxes; sale; notice; procedure if no bid is made.

77-2805 - Property; unpaid taxes; notice to state and political subdivisions.

77-2806 - Property; unpaid taxes; sale; who may purchase.

77-2807 - Property; unpaid taxes; sale; proceeds; disposition.

77-2808 - Property; unpaid taxes and costs; cancellation; when.

77-2809 - Property; unpaid taxes; sale; proceeds insufficient; special assessments, interest, penalty; cancel.

77-2901 - Act, how cited.

77-2902 - Terms, defined.

77-2903 - Local preservation ordinance or resolution; approval.

77-2904 - Credit; amount; claim; approval; procedure.

77-2905 - Application for credits; form; contents; officer; review; allocation of credits; notice of determination; denial; appeal; limit on credits; holder of allocation; duties.

77-2906 - Request for final approval; form; approval; when; department; duties; extension; denial; appeal; credit; issuance of certificates; fee; credit carried forward.

77-2907 - Fees.

77-2908 - Recapture of credits; written notice; procedure; amount.

77-2909 - Transfer, sale, or assignment of credit; limitation; use; notice; department; duties; powers.

77-2910 - Rules and regulations; Nebraska State Historical Society; Department of Revenue; joint report; contents.

77-2911 - Nebraska Job Creation and Mainstreet Revitalization Fund; created; use; investment.

77-2912 - Application deadline; allocation, issuance, or use of credits deadline.

77-3001 - Terms, defined.

77-3002 - Operator; license; application; limitations; renewal; fees; service of process.

77-3003 - Distributor; license; application; limitations; fees.

77-3003.01 - Seizure of mechanical amusement device; penalty; determination cash device complies with act; procedure; Tax Commissioner; powers and duties; mechanical amusement device decal; final decision; appeal; retail establishment; limits on devi...

77-3003.02 - Operation of cash device; restrictions.

77-3004 - Occupation tax; amount; payment.

77-3005 - Occupation tax; addition to other taxes and fees.

77-3006 - Tax Commissioner; administration of act.

77-3007 - Tax; payment; decal; form; display.

77-3008 - Municipalities; political subdivisions; power to tax.

77-3009 - Violations; penalty.

77-3010 - Violations; prosecution; limitation.

77-3011 - Act, how cited.

77-3101 - Act, how cited.

77-3102 - Terms, defined.

77-3103 - Qualification; points; basis.

77-3104 - Certification administrator; designation; duties; notice to volunteer member; written certification.

77-3105 - Certification administrator; certified list of volunteer members; duties; income tax credit.

77-3106 - Laws 2018, LB760, retroactive applicability; certification administrator; duties; county board; duties.

77-3201 - Land Reutilization Authority; created; powers; purpose.

77-3202 - Authority; beneficiaries.

77-3203 - Land Reutilization Commission; created; members; appointment; serve without compensation.

77-3204 - Reutilization commission; meeting; officers; bond; oath.

77-3205 - Authority; seal; adopt; conveyances; requirements.

77-3206 - Authority; duties.

77-3206.01 - Authority; sale of real property; notification to adjacent real property owner required.

77-3206.02 - Authority; transfer to land bank authorized.

77-3207 - Authority; employees; disbursements; fiscal year; audit; warrants.

77-3208 - Authority; perpetual inventory.

77-3209 - Authority; set up accounts; proceeds; how disbursed.

77-3210 - Authority; members; employees; prohibited acts; violations; penalty.

77-3211 - Sheriff; no bids; authority deemed purchaser; payment; applicability of section.

77-3212 - Title subject to rights-of-way, easements, covenants, and rights of redemption.

77-3213 - Act, how cited.

77-3301 - Decedent's domicile; arbitration agreement.

77-3302 - Arbitration board; hearings.

77-3303 - Powers of board; contempt proceedings.

77-3304 - Board; determination of domicile.

77-3305 - Board; majority vote.

77-3306 - Filing of determination of domicile and other documents.

77-3307 - No interest for nonpayment of taxes.

77-3308 - Compromise by parties to arbitration agreement.

77-3309 - Board; compensation and expenses.

77-3310 - Compromise agreement; amount accepted as full satisfaction of death taxes; filing of agreement; interest; how computed.

77-3311 - Determination of domicile; election to invoke act; notice; rejection; effect.

77-3312 - Reciprocal application.

77-3313 - Terms, defined.

77-3314 - Act, how interpreted.

77-3315 - Act, how cited.

77-3316 - Act, time of taking effect.

77-3401 - Act, how cited.

77-3402 - Political subdivisions; budget limitation; petition; election; procedure.

77-3404 - Budget limitation; approval; effect.

77-3405 - Petition; contents; election; when held.

77-3406 - Election; notice; ballot; form.

77-3407 - Petition; unlawful signature; penalty.

77-3408 - Election; statutes; applicability.

77-3409 - Budget limitation; two or more proposals; how treated; placed on ballot.

77-3410 - Budget limitation; duration; termination; procedure.

77-3410.01 - Budget limitation adopted prior to April 11, 1981; termination.

77-3411 - Statutory limitation on budgets; not applicable; when.

77-3442 - Property tax levies; maximum levy; exceptions.

77-3443 - Other political subdivisions; levy limit; levy request; governing body; duties; allocation of levy.

77-3444 - Authority to exceed maximum levy; procedure.

77-3445 - Council on public improvements and services; membership; powers and duties.

77-3446 - Base limitation, defined.

77-3501 - Definitions, where found.

77-3501.01 - Exempt amount, defined.

77-3501.02 - Closely related, defined.

77-3502 - Homestead, defined.

77-3503 - Owner, defined.

77-3504 - Household income, defined.

77-3505 - Qualified claimant, defined.

77-3505.01 - Married, defined.

77-3505.02 - Maximum value, defined.

77-3505.03 - Single, defined.

77-3505.04 - Single-family residential property, defined.

77-3505.05 - Medical condition, defined.

77-3506 - Certain veterans; exemption; unremarried surviving spouse; application.

77-3506.02 - County assessor; duties.

77-3506.03 - Exempt amount; reduction; when; homestead exemption; limitation.

77-3507 - Homesteads; assessment; exemptions; qualified claimants; based on income.

77-3508 - Homesteads; assessment; exemptions; individuals; based on disability and income.

77-3509.01 - Transfer of exemption to new homestead; procedure.

77-3509.02 - Transfer of exemption to new homestead; rejection for original homestead; county assessor; duties.

77-3509.03 - Homesteads; exemptions; property tax statement; contents.

77-3510 - Homesteads; exemptions; transfers; claimants; forms; contents; county assessor; furnish; confidentiality.

77-3511 - Homestead; exemption; application; execution.

77-3512 - Homestead; exemption; application; when filed.

77-3513 - Homestead; exemption; notice; contents.

77-3514 - Homestead; exemption; failure to give notice; penalty; lien.

77-3514.01 - Homestead; exemption; late application because of medical condition or death of spouse; filing; form; county assessor; powers and duties; rejection; notice; hearing.

77-3515 - Homestead; exemption; new owner of property; when claimed.

77-3516 - Homestead; exemption; application; county assessor; duties.

77-3517 - Homestead; application for exemption; county assessor; Tax Commissioner; duties; refunds; liens; interest.

77-3519 - Homestead; exemption; county assessor; rejection; applicant; complaint; contents; hearing; appeal.

77-3520 - Homestead; exemption; Tax Commissioner; rejection or reduction; petition; contents; hearing; appeal.

77-3521 - Tax Commissioner; rules and regulations.

77-3522 - Violations; penalty.

77-3523 - Homestead; exemption; county treasurer and county assessor; certify tax revenue lost within county; reimbursed; manner; distribution.

77-3524 - Homestead; exemption; categories; Department of Revenue; maintain statistics.

77-3526 - Paraplegic, multiple amputee; terms, defined.

77-3527 - Property taxable; paraplegic veteran; multiple amputee; exempt; value; transfer of property; effect.

77-3528 - Property taxable; paraplegic; multiple amputee; claim exemption.

77-3529 - Homestead; exemption; application; denied; other exemption allowed.

77-3601 - Act, how cited.

77-3602 - Legislative findings.

77-3603 - Terms, defined.

77-3604 - Child care and education provider; income tax credit; application; contents; approval; distribution.

77-3605 - Eligible staff member; income tax credit; application; contents; approval.

77-3606 - Department; limit on credits; claiming credit; procedure; fraud or misrepresentation; disallowance of credit.

77-3607 - Rules and regulations.

77-3701 - Mobile home, defined.

77-3706 - Owner, lessee, or manager of land; report mobile homes; form; contents of report; failure to report; penalty.

77-3707 - Owner, lessee, or manager of land; permit; fee; disbursement; annual renewal.

77-3708 - Mobile home; movement on road or highway; permit; conditions.

77-3709 - Violations; penalty.

77-3710 - Sections, how construed.

77-3801 - Terms, defined.

77-3802 - Franchise tax imposed.

77-3803 - Franchise tax; rate.

77-3804 - Franchise tax; limitation rate; limitation amount.

77-3805 - Franchise tax; multistate financial institution; computation.

77-3806 - Franchise tax; filing requirements; general provisions applicable; refunds; credit.

77-3807 - Tax Commissioner; powers and duties.

77-3901 - Act, how cited.

77-3902 - Terms, defined.

77-3903 - Notice of lien; filing; requirements; fee; billing.

77-3904 - Failure to pay tax or fee; lien; procedures; priority; extension; termination; release or subordination.

77-3905 - Action to collect delinquent amount; procedures; evidence; satisfaction of amount; trust fund; when constituted.

77-3906 - Distraint and sale of taxpayer's property; procedures; conditions; powers and duties.

77-3907 - Demand upon security; authorized; abatement; when.

77-3908 - Actions prohibited; construction of act.

77-3910 - Tax Commissioner; agreement with financial institution authorized; report.

77-4001 - Act, how cited.

77-4002 - Definitions; where found.

77-4003 - Cancel, defined.

77-4004 - First owner, defined.

77-4005 - Revoke, defined.

77-4005.01 - Snuff, defined.

77-4006 - Suspend, defined.

77-4007 - Tobacco products, defined.

77-4008 - Tax imposed; payment.

77-4009 - License required; when; application; contents.

77-4010 - Application; place of business; fee.

77-4011 - Issuance of license; rights.

77-4012 - License; revoke, cancel, or suspend; procedure.

77-4013 - License; restoration; fee.

77-4014 - Licensee; file return; contents; pay tax.

77-4015 - Return; review; deficiency; notice.

77-4016 - Failure to file return; return and assessment by Tax Commissioner; notice.

77-4017 - Licensee; records; inspection of business.

77-4018 - Tax refund or credit.

77-4019 - Hearing; procedure.

77-4020 - Final decision; notification; appeal.

77-4021 - Recovery of tax, interest, or penalty; effect.

77-4022 - Tax; interest; penalty.

77-4023 - Tax Commissioner; adopt rules and regulations.

77-4024 - Violation; penalty.

77-4025 - Tobacco Products Administration Cash Fund; created; use; investment.

77-4101 - Act, how cited.

77-4102 - Legislative findings.

77-4103 - Terms, defined.

77-4103.01 - Qualified employee leasing company; employees; duty.

77-4104 - Incentives; application; contents; fee; approval; agreements; contents.

77-4104.01 - Incentives; credits or benefits; limitation.

77-4105 - Incentives; income tax, personal property tax, sales and use tax; credits.

77-4106 - Credits; use; refund claims; procedures; interest; appointment of purchasing agent.

77-4107 - Recapture or disallowance of incentives.

77-4108 - Incentives; transfer; when; effect.

77-4108.01 - Refund claims; interest not allowable.

77-4109 - Application; valid; when; limitation on new applications.

77-4110 - Annual report; contents; joint hearing.

77-4111 - Tax Commissioner; rules and regulations.

77-4112 - Change in law; effect; operative date.

77-4113 - Department of Revenue; estimate of sales tax refunds under Employment and Investment Growth Act; duties.

77-4209 - Act, how cited.

77-4210 - Purpose of act.

77-4211 - Property Tax Credit Cash Fund; created; use; investment.

77-4212 - Property tax credit; county treasurer; duties; disbursement to counties; Property Tax Administrator; State Treasurer; duties.

77-4301 - Terms, defined.

77-4302 - Possession by dealer; payment of tax required.

77-4303 - Imposition of tax; rates.

77-4304 - Stamps, labels, or other indicia; purchase; Tax Commissioner; duties.

77-4305 - Tax; due and payable; when.

77-4306 - Stamps, labels, or other indicia; affixed; when.

77-4307 - Tax Commissioner; rules and regulations.

77-4308 - Sections, how construed.

77-4309 - Dealer; violations; penalties; statute of limitations.

77-4310 - Tax Commissioner; assessment and collection of tax and penalties; duties.

77-4310.01 - Tax proceeds; distribution.

77-4310.02 - Overpayment of tax; Tax Commissioner; powers and duties; stamps, nonreturnable.

77-4310.03 - Marijuana and Controlled Substances Tax Administration Cash Fund; created; use; investment.

77-4311 - Tax determination; notice; requirements; jeopardy determination; effect.

77-4312 - Jeopardy determination; petition for redetermination; procedure; deficiency; interest; seized property; sale; when; procedure; return of property; conditions; injunction; Tax Commissioner; powers.

77-4313 - Injunction; suit prohibited.

77-4314 - Tax and penalties; presumption; admissibility of evidence.

77-4315 - Report; confidential; information; inadmissible; when.

77-4316 - Tax Commissioner; powers; subpoena; enforcement.

77-4501 - Rental company; collect fee; when; use; effect on growth limit on budget; collection.

77-4601 - Estimate of General Fund net receipts; certification by Tax Commissioner and Legislative Fiscal Analyst.

77-4602 - Actual General Fund net receipts; public statement by Tax Commissioner; Tax Commissioner; duties; transfer of funds; when.

77-4603 - Special session of Legislature; new certification required; recertification; when.

77-4901 - Act, how cited.

77-4902 - Policy.

77-4903 - Definitions, where found.

77-4904 - Additional definitions.

77-4905 - Agreement, defined.

77-4906 - Base year, defined.

77-4907 - Base-year employee, defined.

77-4908 - Board, defined.

77-4909 - Company, defined.

77-4910 - Company training program, defined.

77-4911 - Company workplace safety program, defined.

77-4912 - Compensation, defined.

77-4913 - Educational institution training program, defined.

77-4914 - Employee, defined.

77-4915 - Employee benefit program, defined.

77-4916 - Entitlement period, defined.

77-4917 - Equivalent employees, defined.

77-4918 - Investment, defined.

77-4919 - Number of new employees, defined.

77-4920 - Project, defined.

77-4921 - Project year, defined.

77-4922 - Qualified business, defined.

77-4923 - Qualified property, defined.

77-4924 - Related persons, defined.

77-4925 - Wage benefit credit, defined.

77-4926 - Year, defined.

77-4927 - Wage benefit credit; calculation; excess withholding; refund.

77-4927.01 - Alternate wage benefit credit; calculation; use.

77-4927.02 - Refund claims; interest not allowable.

77-4928 - Wage benefit credit; application for agreement; contents; fee; approval.

77-4929 - Wage benefit credit; recapture or disallowance; interest and penalties.

77-4930 - Transfer of project.

77-4931 - Transactions and activities excluded.

77-4932 - Rules and regulations.

77-4933 - Report; contents; joint hearing.

77-4934 - Act; applicability.

77-4934.01 - Changes to act; applicability.

77-4934.02 - Laws 1997 changes to act; applicability.

77-4935 - Filing of applications; limitation.

77-5001 - Act, how cited.

77-5002 - Terms, defined.

77-5003 - Tax Equalization and Review Commission; created; commissioners; term; salary.

77-5004 - Commissioner; qualifications; conflict of interests; continuing education; expenses; mileage.

77-5005 - Commission; meetings; quorum; orders.

77-5006 - Office space.

77-5007 - Commission; powers and duties.

77-5007.01 - Appeals by county assessor; appointment of attorney.

77-5008 - Commission; writs of mandamus; costs.

77-5009 - Personnel; special masters; referees.

77-5010 - Political subdivisions; levy not restricted.

77-5011 - Chairperson; powers and duties.

77-5013 - Commission; jurisdiction; time for filing; filing fee.

77-5015 - Appeals; hearing; notice.

77-5015.02 - Single commissioner hearing; evidence; record; rehearing.

77-5016 - Hearing or proceeding; commission; powers and duties; false statement; penalty; costs.

77-5016.01 - Oath, affirmation, or statement; perjury.

77-5016.02 - Subpoena for witness; authorized.

77-5016.03 - Subpoena for witness; contents.

77-5016.04 - Subpoena for witness; service.

77-5016.05 - Witnesses; attendance required; fees.

77-5016.06 - Witness; demand fees; when.

77-5016.07 - Witness; demand for fees; effect.

77-5016.08 - Prohibited acts; penalty.

77-5016.09 - Death or disability of party; transfer of property; effect on proceeding.

77-5017 - Appeals or petitions; orders authorized.

77-5018 - Appeals; decisions and orders; requirements; publication on website; correction of errors.

77-5019 - Appeals; judicial review; procedure.

77-5020 - County assessor or deputy assessor; invalidation or suspension of certificate; appeal.

77-5021 - Rules and regulations.

77-5022 - Commission; annual meeting; powers and duties.

77-5023 - Commission; power to change value; acceptable range.

77-5024.01 - Notice; contents.

77-5026 - Commission; change of value; hearing; procedure.

77-5027 - Commission; change valuation; Property Tax Administrator; duties.

77-5028 - Commission; enter order.

77-5029 - County assessor; recertify county abstract; Property Tax Administrator; duties.

77-5030 - Property Tax Administrator; certify distributed taxable value.

77-5031 - Tax Equalization and Review Commission Cash Fund; created; use; investment.

77-5201 - Act, how cited.

77-5202 - Legislative findings.

77-5203 - Terms, defined.

77-5204 - Beginning Farmer Board; created; duties.

77-5205 - Board; members; vacancies; removal.

77-5206 - Board; officers; expenses.

77-5207 - Board; quorum.

77-5208 - Board; meetings; application; approval; deadline.

77-5209 - Beginning farmer or livestock producer; qualifications.

77-5209.01 - Tax credit for financial management program participation.

77-5209.02 - Personal property tax exemption; authorized; application; form; county assessor; duties; protest; hearing; appeal; continuation of exemption.

77-5210 - Board; annual report.

77-5211 - Owner of agricultural assets; tax credit; when.

77-5212 - Rental agreement; requirements; appeal.

77-5213 - Tax credit; amount; agreement; review.

77-5214 - Board; support and assistance.

77-5215 - Changes; when operative.

77-5401 - Act, how cited.

77-5402 - Legislative findings and declaration.

77-5403 - Terms, defined.

77-5404 - Employee of qualified employee leasing company; how treated.

77-5405 - Incentives; application; fee; approval; written agreement.

77-5406 - Transactions and activities not eligible for incentives.

77-5407 - Credits authorized.

77-5408 - Credits; how used.

77-5409 - Recapture or disallowance of credits; procedure.

77-5410 - Incentives; transferable; when; effect.

77-5411 - Application; time of filing.

77-5412 - Report; contents.

77-5413 - Application; filing deadline.

77-5414 - Rules and regulations.

77-5501 - Act, how cited.

77-5502 - Policy.

77-5503 - Definitions, where found.

77-5504 - Additional definitions.

77-5505 - Agreement, defined.

77-5506 - Base year, defined.

77-5507 - Base-year employee, defined.

77-5508 - Board, defined.

77-5509 - Company, defined.

77-5510 - Company training program, defined.

77-5511 - Company workplace safety program, defined.

77-5512 - Compensation, defined.

77-5513 - Educational institution training program, defined.

77-5514 - Employee, defined.

77-5515 - Employee benefit program, defined.

77-5516 - Entitlement period, defined.

77-5517 - Equivalent employees, defined.

77-5518 - Genetic information, defined.

77-5519 - Genetic test, defined.

77-5520 - Investment, defined.

77-5521 - Nebraska average annual wage, defined.

77-5522 - Number of new employees, defined.

77-5523 - Project, defined.

77-5524 - Project year, defined.

77-5525 - Qualified business, defined.

77-5526 - Qualified employee leasing company, defined.

77-5527 - Qualified property, defined.

77-5528 - Related persons, defined.

77-5529 - Start date, defined.

77-5530 - Year, defined.

77-5531 - Wage benefit credit; calculation; use.

77-5532 - Refund; interest disallowed.

77-5533 - Alternate investment tax credit; use.

77-5534 - Application; contents; fee; confidentiality.

77-5535 - Board; quorum; meetings; procedures.

77-5536 - Application; approval; procedure.

77-5537 - Employment practices prohibited.

77-5538 - Tax credit; recapture or disallowance; interest and penalties.

77-5539 - Transfer of project.

77-5540 - Transactions and activities excluded.

77-5541 - Rules and regulations.

77-5542 - Report; contents; joint hearing.

77-5543 - Filing of applications; limitation.

77-5544 - Audit; costs; confidentiality; violation; penalty.

77-5601 - Tax amnesty program; application; department; powers and duties; Department of Revenue Enforcement Fund; created; use; investment.

77-5701 - Act, how cited.

77-5702 - Legislative findings.

77-5703 - Definitions, where found.

77-5704 - Applicability of other definitions.

77-5705 - Base year, defined.

77-5706 - Base-year employee, defined.

77-5707 - Compensation, defined.

77-5707.01 - County average weekly wage, defined.

77-5707.02 - Data center, defined.

77-5708 - Entitlement period, defined.

77-5709 - Equivalent employees, defined.

77-5710 - Investment, defined.

77-5711 - Motor vehicle, defined.

77-5712 - Nebraska average weekly wage, defined.

77-5713 - Nebraska employee, defined.

77-5714 - Number of new employees, defined.

77-5715 - Qualified business, defined.

77-5716 - Qualified employee leasing company, defined.

77-5717 - Qualified property, defined.

77-5718 - Related persons, defined.

77-5719 - Taxpayer, defined.

77-5719.01 - Tier 6 weekly required compensation, defined.

77-5719.02 - Wages, defined.

77-5720 - Year, defined.

77-5721 - Year of application, defined.

77-5722 - Qualified employee leasing company; employees; duty.

77-5722.01 - Employees; verification of status required; exclusion.

77-5723 - Incentives; application; contents; fee; approval; when; agreements; contents; modification.

77-5724 - Incentives; credits or benefits; limitation.

77-5725 - Tiers; requirements; incentives; enumerated; deadlines.

77-5726 - Credits; use; refund claims; procedures; interest; appointment of purchasing agent; protest; appeal.

77-5727 - Recapture or disallowance of incentives.

77-5728 - Incentives; transfer; when; effect; disclosure of information.

77-5729 - Refunds; interest not allowable.

77-5730 - Application; valid; when.

77-5731 - Reports; content; joint hearing.

77-5733 - Rules and regulations.

77-5734 - Department of Revenue; estimate of sales and use tax refunds; duties.

77-5735 - Changes to sections; when effective; applicability.

77-5801 - Act, how cited.

77-5801.01 - Legislative findings.

77-5802 - Business firm, defined.

77-5803 - Research tax credit; amount.

77-5804 - Research tax credit; use; interest.

77-5805 - Building materials; sales or use tax; presumption.

77-5806 - Applicability of act.

77-5807 - Report; contents; joint hearing.

77-5808 - Employees; verification of status required.

77-5901 - Act, how cited.

77-5902 - Act; administration; purpose.

77-5903 - Terms, defined.

77-5904 - Tax credit; application; contents; advisory committee.

77-5905 - Applications; approval; limit.

77-5906 - Tax credit; amount; claim; expiration; interest.

77-5907 - Report; contents; joint hearing.

77-5908 - Employees; verification of status required; exclusion.

77-6101 - Act, how cited.

77-6102 - Terms, defined.

77-6103 - Nebraska long-term care savings plan; created; State Treasurer; powers and duties; participation agreement.

77-6104 - Nebraska long-term care savings plan trust; created; State Treasurer; state investment officer; duties.

77-6105 - Qualified individual; withdrawals authorized.

77-6106 - Long-Term Care Savings Plan Act; termination; participant; entitled to account balance.

77-6201 - Legislative findings and declarations.

77-6202 - Terms, defined.

77-6203 - Nameplate capacity tax; annual payment; exemptions; Department of Revenue; duties; owner; file report; interest; penalties.

77-6204 - County treasurer; distribute revenue; calculation.

77-6301 - Act, how cited.

77-6301.01 - Legislative findings.

77-6302 - Terms, defined.

77-6303 - Qualified small business; certification; application; form; director; duties; qualification; eligibility for tax credits.

77-6304 - Pass-through entity; certification as qualified fund; application; form; director; duties; qualification; eligibility for tax credits.

77-6305 - Individual, trust, or pass-through entity; certification; application; form; director; duties; qualification; eligibility for tax credits.

77-6306 - Tax credit; amount; director; allocation; limitation; reallocation; when; notice to director; tax credit certificates issued; holding period.

77-6307 - Annual report; contents; failure to file; effect; final report; when required.

77-6308 - Tax credit recaptured; when; director; powers and duties.

77-6309 - Department of Economic Development; report; contents; confidentiality of certain information.

77-6310 - Rules and regulations.

77-6401 - Act, how cited.

77-6402 - Qualified judgment, defined.

77-6403 - Imposition of sales and use tax; procedure; Tax Commissioner; duties.

77-6404 - Imposition of sales and use tax; limitation.

77-6405 - Property tax levy; required.

77-6406 - Act, termination.

77-6501 - Act, how cited.

77-6502 - Purpose of act.

77-6503 - Definitions, where found.

77-6504 - Additional definitions.

77-6505 - Base year, defined.

77-6506 - Base-year employees, defined.

77-6507 - Change in ownership and control, defined.

77-6508 - Equivalent employees, defined.

77-6509 - Key employer, defined.

77-6510 - Nebraska statewide average hourly wage for any year, defined.

77-6511 - Performance period, defined.

77-6512 - Qualified business, defined.

77-6513 - Taxpayer, defined.

77-6514 - Wage retention credit, defined.

77-6515 - Year, defined.

77-6516 - Wage retention credit; amount; use.

77-6517 - Wage retention credit; application; fee; confidentiality; approval of application; conditions; notice; agreement.

77-6518 - Wage retention credit; recapture or disallowance; interest; penalties.

77-6519 - Wage retention credit; transferable; when; effect.

77-6520 - Rules and regulations.

77-6521 - Reports; joint hearing.

77-6522 - Application; valid; when; director; Tax Commissioner; powers and duties.

77-6523 - Applications; deadline.

77-6601 - Act, how cited.

77-6602 - Legislative findings.

77-6603 - Terms, defined.

77-6604 - Eligible business; program certification application; approval; requirements; agreement.

77-6605 - Program certification application; consideration; limitation.

77-6606 - Tax credit; application; contents; requirements; approval; effect.

77-6607 - Tax credit; amount; use; how claimed.

77-6608 - Tax credit; reduction, termination, or rescission; repayment or recapture of tax credit.

77-6609 - Trade secret; confidentiality.

77-6610 - Reports.

77-6611 - Rules and regulations.

77-6701 - Act, how cited.

77-6702 - Terms, defined.

77-6703 - Tax credit for school district taxes paid.

77-6704 - Tax credit; refundable; procedure for certain taxpayers.

77-6705 - Rules and regulations.

77-6706 - Tax credit for community college taxes paid.

77-6801 - Act, how cited.

77-6802 - Policy.

77-6803 - Definitions, where found.

77-6804 - Additional definitions.

77-6805 - Base year, defined.

77-6806 - Base-year employee, defined.

77-6807 - Carryover period, defined.

77-6808 - Compensation, defined.

77-6809 - Director, defined.

77-6810 - Equivalent employees, defined.

77-6811 - Investment, defined.

77-6812 - Motor vehicle, defined.

77-6813 - NAICS, defined.

77-6814 - Nebraska statewide average hourly wage for any year, defined.

77-6815 - Number of new employees, defined.

77-6816 - Performance period, defined.

77-6817 - Qualified employee leasing company, defined.

77-6818 - Qualified location, defined.

77-6819 - Qualified property, defined.

77-6820 - Ramp-up period, defined.

77-6821 - Related persons, defined.

77-6822 - Taxpayer, defined.

77-6823 - Wages, defined.

77-6824 - Year, defined.

77-6825 - Year of application, defined.

77-6826 - Qualified employee leasing company; employees; duty.

77-6827 - Incentives; application; contents; fee; approval; when; application; deadlines.

77-6828 - Agreement; requirements; contents; confidentiality; exceptions; duration of agreement; incentives; use.

77-6829 - Qualified locations; base-year employment, compensation, and wage levels; review and certification; effect.

77-6830 - Transactions and activities excluded.

77-6831 - Tax incentives; amount; conditions; fee; ImagiNE Nebraska Cash Fund; created; use; investment.

77-6832 - Income tax credits; use; tax incentive credits; use; refund claims; filing requirements; audit; director; Tax Commissioner; powers and duties; appeal.

77-6833 - Incentives; recapture or disallowance; conditions; procedure.

77-6834 - Incentives; transferable; when; effect.

77-6835 - Refunds; interest not allowable.

77-6836 - Application; valid; when; director; Tax Commissioner; powers and duties.

77-6837 - Reports; contents; joint hearing.

77-6838 - Rules and regulations.

77-6839 - Tax incentives; estimates required; when; exceed base authority; limit on applications.

77-6840 - Employment and wage data information; Department of Labor; duty.

77-6841 - Workforce training and infrastructure development; revolving loan program; legislative findings; Department of Economic Development; duties; ImagiNE Nebraska Revolving Loan Fund; created; use; investment.

77-6842 - Workforce training loan; application; partnering entities; loan approval; factors considered.

77-6843 - Infrastructure development loan; application; approval; factors considered.

77-6901 - Act, how cited.

77-6902 - Definitions, where found.

77-6903 - Additional definitions.

77-6904 - Base year, defined.

77-6905 - Base-year employee, defined.

77-6906 - Economic redevelopment area, defined.

77-6907 - Equivalent employees, defined.

77-6908 - Investment, defined.

77-6909 - Nebraska statewide average hourly wage for any year, defined.

77-6910 - Number of new employees, defined.

77-6911 - Performance period, defined.

77-6912 - Qualified location, defined.

77-6913 - Qualified property, defined.

77-6914 - Ramp-up period, defined.

77-6915 - Related taxpayers, defined.

77-6916 - Taxpayer, defined.

77-6917 - Wages, defined.

77-6918 - Year, defined.

77-6919 - Incentives; application; contents; fee; approval; conditions; agreement; confidentiality; limitation on new applications.

77-6920 - Tax credits; conditions; amounts; teleworker; treatment.

77-6921 - Existing business acquisition, disposal, reorganization, or relocation; computation; certain transactions excluded.

77-6922 - Tax credits; use.

77-6923 - Tax credits; recapture; amount; deadline.

77-6924 - Employees; verification of status required; exclusions.

77-6925 - Incentives; transfer; when.

77-6926 - Refunds; interest not allowable.

77-6927 - Base-year employment levels; review and certification; effect.

77-6928 - Reports.

77-7001 - Act, how cited.

77-7002 - Terms, defined.

77-7003 - Tax credit; eligibility; amount; use; application.

77-7004 - Tax credit; application; approval; limitation; department; duties.

77-7005 - Tax credit; how claimed; excess; how treated.

77-7006 - Tax credit; distribution.

77-7007 - Limitation on new applications.

77-7008 - Rules and regulations.