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77-1775.02 - Changes to section 77-1775.01; applicability. - 77-1775.02. Changes to section 77-1775.01; applicability. The changes made to...
77-1776 - Overpayment due to clerical error or mistake; return by political subdivision; how treated. - 77-1776. Overpayment due to clerical error or mistake; return by...
77-1777 - Tax refund; sections applicable. - 77-1777. Tax refund; sections applicable. Sections 77-1778 to 77-1782 shall...
77-1778 - Tax refund; file claim; when. - 77-1778. Tax refund; file claim; when. When any person believes...
77-1779 - Tax refund; claim; contents; form. - 77-1779. Tax refund; claim; contents; form. (1) A claim for...
77-1780 - Tax refund; Tax Commissioner; powers; duties; interest. - 77-1780. Tax refund; Tax Commissioner; powers; duties; interest. (1) Pursuant...
77-1781 - Tax refund; denial; appeal. - 77-1781. Tax refund; denial; appeal. The denial, in whole or...
77-1782 - Tax refund; erroneous payment; how treated. - 77-1782. Tax refund; erroneous payment; how treated. (1) Any refund...
77-1783.01 - Corporate taxes; corporate officer or employee; personal liability; collection procedure; limitation. - 77-1783.01. Corporate taxes; corporate officer or employee; personal liability; collection...
77-1784 - Electronic filings; electronic fund transfers; required; when; penalty; disclosure to taxpayer. - 77-1784. Electronic filings; electronic fund transfers; required; when; penalty; disclosure...
77-1785 - Residential real property; sale; proration of taxes due. - 77-1785. Residential real property; sale; proration of taxes due. Whenever...
77-1801 - Real property taxes; collection by sale; when. - 77-1801. Real property taxes; collection by sale; when. Except for...
77-1802 - Real property taxes; delinquent tax list; notice of sale. - 77-1802. Real property taxes; delinquent tax list; notice of sale....
77-1803 - Real property taxes; notice of sale; sufficiency of description. - 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. - 77-1804. Real property taxes; delinquent tax list; publication and posting...
77-1805 - Real property taxes; affidavits of publication; by whom made. - 77-1805. Real property taxes; affidavits of publication; by whom made....
77-1806 - Real property taxes; delinquent tax sale; when commenced and concluded. - 77-1806. Real property taxes; delinquent tax sale; when commenced and...
77-1807 - Real property taxes; delinquent tax sale; how conducted; sale of part; bid by land bank; effect. - 77-1807. Real property taxes; delinquent tax sale; how conducted; sale...
77-1808 - Real property taxes; delinquent tax sale; payment by purchaser; resale. - 77-1808. Real property taxes; delinquent tax sale; payment by purchaser;...
77-1809 - Real property taxes; delinquent tax sales; purchase by county; assignment of certificate of purchase; interest; notice to land bank. - 77-1809. Real property taxes; delinquent tax sales; purchase by county;...
77-1810 - Real property taxes; delinquent tax sales; purchase by political subdivisions authorized. - 77-1810. Real property taxes; delinquent tax sales; purchase by political...
77-1811 - Real property taxes; delinquent tax sales; purchase by political subdivisions; accounting by county treasurer. - 77-1811. Real property taxes; delinquent tax sales; purchase by political...
77-1812 - Real property taxes; county treasurer; record. - 77-1812. Real property taxes; county treasurer; record. The county treasurer...
77-1813 - Real property taxes; annual tax sale; return of county treasurer; when made; certified copy as evidence. - 77-1813. Real property taxes; annual tax sale; return of county...
77-1814 - Real property taxes; private tax sale; issuance of certificates. - 77-1814. Real property taxes; private tax sale; issuance of certificates....
77-1815 - Real property taxes; county treasurer; attendance at tax sale; penalty. - 77-1815. Real property taxes; county treasurer; attendance at tax sale;...
77-1816 - Real property taxes; fraudulent sales; penalty. - 77-1816. Real property taxes; fraudulent sales; penalty. If any treasurer...
77-1817 - Real property tax sales; prohibition against purchase by county treasurer; penalty. - 77-1817. Real property tax sales; prohibition against purchase by county...
77-1818 - Real property taxes; certificate of purchase; lien of purchaser; subsequent taxes. - 77-1818. Real property taxes; certificate of purchase; lien of purchaser;...
77-1819 - Real property taxes; certificate of purchase; form. - 77-1819. Real property taxes; certificate of purchase; form. The certificate...
77-1821 - Real property taxes; tax receipt; entries. - 77-1821. Real property taxes; tax receipt; entries. The treasurer shall...
77-1822 - Real property taxes; certificate of purchase; assignable; fee. - 77-1822. Real property taxes; certificate of purchase; assignable; fee. The...
77-1823 - Real property taxes; tax certificates and deeds; fees of county treasurer; entry on record of issuance of deed. - 77-1823. Real property taxes; tax certificates and deeds; fees of...
77-1824 - Real property taxes; redemption from sale; when and how made. - 77-1824. Real property taxes; redemption from sale; when and how...
77-1825 - Real property taxes; redemption from sale; entry on record; fee; notice to and payment of redemption money to certificate holder. - 77-1825. Real property taxes; redemption from sale; entry on record;...
77-1826 - Real property taxes; redemption from sale; minors; time permitted. - 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. - 77-1827. Real property taxes; redemption; persons with intellectual disability or...
77-1828 - Real property taxes; redemption from sale; for whom made; reimbursement. - 77-1828. Real property taxes; redemption from sale; for whom made;...
77-1829 - Real property taxes; redemption from sale; extension of time by second sale. - 77-1829. Real property taxes; redemption from sale; extension of time...
77-1830 - Real property taxes; redemption from sale; part interest in land; how made. - 77-1830. Real property taxes; redemption from sale; part interest in...
77-1831 - Real property taxes; issuance of treasurer's tax deed; notice given by purchaser; contents. - 77-1831. Real property taxes; issuance of treasurer's tax deed; notice...
77-1832 - Real property taxes; issuance of treasurer's tax deed; service of notice; upon whom made. - 77-1832. Real property taxes; issuance of treasurer's tax deed; service...
77-1833 - Real property taxes; issuance of treasurer's tax deed; proof of service; fees. - 77-1833. Real property taxes; issuance of treasurer's tax deed; proof...
77-1834 - Real property taxes; issuance of treasurer's tax deed; notice to owner or encumbrancer by publication. - 77-1834. Real property taxes; issuance of treasurer's tax deed; notice...
77-1835 - Real property taxes; issuance of treasurer's tax deed; manner and proof of publication; false affidavit; penalty. - 77-1835. Real property taxes; issuance of treasurer's tax deed; manner...
77-1836 - Real property taxes; issuance of treasurer's tax deed; fee. - 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. 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. - 77-1837.01. Real property taxes; tax deed proceedings; changes in law...
77-1838 - Real property taxes; issuance of treasurer's tax deed; execution, acknowledgment, and recording; effect; lien for special assessments. - 77-1838. Real property taxes; issuance of treasurer's tax deed; execution,...
77-1839 - Real property taxes; issuance of tax deed by county treasurer; form. - 77-1839. Real property taxes; issuance of tax deed by county...
77-1840 - Real property taxes; issuance of treasurer's tax deed; recording of proceedings. - 77-1840. Real property taxes; issuance of treasurer's tax deed; recording...
77-1841 - Real property taxes; issuance of treasurer's tax deed; loss of tax sale certificate; procedure. - 77-1841. Real property taxes; issuance of treasurer's tax deed; loss...
77-1842 - Real property taxes; treasurer's tax deed; presumptive evidence of certain facts; lien for special assessments. - 77-1842. Real property taxes; treasurer's tax deed; presumptive evidence of...
77-1843 - Real property taxes; treasurer's tax deed; proof required to defeat tax title. - 77-1843. Real property taxes; treasurer's tax deed; proof required to...
77-1844 - Real property taxes; treasurer's tax deed; condition required to question title. - 77-1844. Real property taxes; treasurer's tax deed; condition required to...
77-1845 - Real property taxes; treasurer's tax deed; taxes paid; mistake in entry; effect. - 77-1845. Real property taxes; treasurer's tax deed; taxes paid; mistake...
77-1846 - Real property taxes; treasurer's tax deed; effect of fraud. - 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. - 77-1847. Real property taxes; wrongful sale by officers; purchaser held...
77-1848 - Sale of school real property for taxes; interest acquired by purchaser. - 77-1848. Sale of school real property for taxes; interest acquired...
77-1849 - Real property taxes; erroneous sale; refund of purchase money. - 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. - 77-1850. Real property taxes; treasurer's tax deed; effect of acts...
77-1851 - Real property taxes; assessed in wrong name; effect. - 77-1851. Real property taxes; assessed in wrong name; effect. No...
77-1852 - Real property taxes; books and records; certified copies; presumptive evidence. - 77-1852. Real property taxes; books and records; certified copies; presumptive...
77-1853 - Real property taxes; irregularities; effect. - 77-1853. Real property taxes; irregularities; effect. Irregularities in making or...
77-1854 - Real property taxes; irregularities enumerated. - 77-1854. Real property taxes; irregularities enumerated. The following defects, omissions...
77-1855 - Real property taxes; recovery of real estate sold; limitation of action. - 77-1855. Real property taxes; recovery of real estate sold; limitation...
77-1856 - Real property taxes; effect of failure to demand deed or to foreclose; cancellation of tax sales. - 77-1856. Real property taxes; effect of failure to demand deed...
77-1857 - County treasurer; seal; when used. - 77-1857. County treasurer; seal; when used. County treasurers shall have...
77-1858 - Real property taxes; powers of sale; special assessments included; exception. - 77-1858. Real property taxes; powers of sale; special assessments included;...
77-1859 - Real property taxes; void tax sale; reimbursement of purchaser. - 77-1859. Real property taxes; void tax sale; reimbursement of purchaser....
77-1860 - Foreclosure by counties prior to 1903; decrees validated. - 77-1860. Foreclosure by counties prior to 1903; decrees validated. All...
77-1861 - Real property taxes and special assessments; extinguishment after fifteen years; vitalization of constitutional amendment. - 77-1861. Real property taxes and special assessments; extinguishment after fifteen...
77-1862 - Real property taxes and special assessments; extinguishment after fifteen years; year 1943 and prior thereto; subsequent years. - 77-1862. Real property taxes and special assessments; extinguishment after fifteen...
77-1863 - Real property taxes and special assessments; extinguished after fifteen years; not required to be certified. - 77-1863. Real property taxes and special assessments; extinguished after fifteen...
77-1901 - Tax liens; delinquency; order of county board directing foreclosure. - 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. - 77-1902. Tax sale certificate; tax deed; right of holder to...
77-1903 - Foreclosure proceedings; confirmation of sale. - 77-1903. Foreclosure proceedings; confirmation of sale. The foreclosure proceedings, provided...
77-1904 - Foreclosure proceedings; designation of property. - 77-1904. Foreclosure proceedings; designation of property. In all foreclosure proceedings,...
77-1906 - Foreclosure proceedings; unknown owners; real property as defendant. - 77-1906. Foreclosure proceedings; unknown owners; real property as defendant. The...
77-1908 - Foreclosure proceedings; presumptive evidence. - 77-1908. Foreclosure proceedings; presumptive evidence. The tax sale certificate or...
77-1909 - Foreclosure proceedings; decree; contents; attorney's fee. - 77-1909. Foreclosure proceedings; decree; contents; attorney's fee. In its decree,...
77-1910 - Foreclosure proceedings; surplus proceeds; application; limit of real property to be sold. - 77-1910. Foreclosure proceedings; surplus proceeds; application; limit of real property...
77-1911 - Foreclosure proceedings; decree; order of sale, when issued; limitation. - 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. - 77-1912. Foreclosure proceedings; sheriff's sale; political subdivision as purchaser; postponement...
77-1913 - Foreclosure proceedings; examination by court; order for sheriff's deed; certificate of tax sale for subsequent taxes. - 77-1913. Foreclosure proceedings; examination by court; order for sheriff's deed;...
77-1914 - Foreclosure proceedings; confirmation of sale; release of real property. - 77-1914. Foreclosure proceedings; confirmation of sale; release of real property....
77-1915 - Foreclosure proceedings; proceeds of sale; disposition. - 77-1915. Foreclosure proceedings; proceeds of sale; disposition. From the proceeds...
77-1916 - Foreclosure proceedings; surplus proceeds; disposition; prorating. - 77-1916. Foreclosure proceedings; surplus proceeds; disposition; prorating. If a surplus...
77-1917 - Foreclosure proceedings; redemption; subsequent taxes paid; conditions. - 77-1917. Foreclosure proceedings; redemption; subsequent taxes paid; conditions. (1) Any...
77-1917.01 - Delinquent special assessments; effect; foreclosure proceedings. - 77-1917.01. Delinquent special assessments; effect; foreclosure proceedings. All cities, villages...
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. Delinquent taxes; annual report by county treasurer; duty of...
77-1918.01 - Foreclosure proceedings; county attorney fee; when effective. - 77-1918.01. Foreclosure proceedings; county attorney fee; when effective. Section 77-1918...
77-1923 - Foreclosure of tax lien by county under old law; sale prior to May 26, 1943; action to attack; limitation period. - 77-1923. Foreclosure of tax lien by county under old law;...
77-1924 - Foreclosure of tax lien by county under old law; sale after May 26, 1943; action to attack; limitation period. - 77-1924. Foreclosure of tax lien by county under old law;...
77-1925 - Foreclosure of tax lien by county under old law; sale not confirmed prior to May 26, 1943; action to attack; limitation period. - 77-1925. Foreclosure of tax lien by county under old law;...
77-1927 - Foreclosure of tax lien by county under old law; resale by county board. - 77-1927. Foreclosure of tax lien by county under old law;...
77-1928 - Foreclosure of tax lien by county under old law; sale of property; proceeds; disposition. - 77-1928. Foreclosure of tax lien by county under old law;...
77-1934 - Tax certificate foreclosure proceedings under old law; defective procedure; confirmation of sale not yet obtained; action to cure defects. - 77-1934. Tax certificate foreclosure proceedings under old law; defective procedure;...
77-1935 - Tax certificate foreclosure proceedings under old law; action to cure defects; conditions precedent. - 77-1935. Tax certificate foreclosure proceedings under old law; action to...
77-1936 - Tax certificate foreclosure proceedings; authority of governmental subdivisions to convey real property obtained thereunder. - 77-1936. Tax certificate foreclosure proceedings; authority of governmental subdivisions to...
77-1938 - Tax foreclosure proceedings; defects subsequent to decree of foreclosure; proper completion of proceedings authorized. - 77-1938. Tax foreclosure proceedings; defects subsequent to decree of foreclosure;...
77-1939 - Tax foreclosure proceedings; defects subsequent to decree of foreclosure; application to complete proceedings. - 77-1939. Tax foreclosure proceedings; defects subsequent to decree of foreclosure;...
77-1940 - Tax foreclosure proceedings; defects subsequent to decree of foreclosure; notice of hearing; service. - 77-1940. Tax foreclosure proceedings; defects subsequent to decree of foreclosure;...
77-1941 - Tax foreclosure proceedings; defects subsequent to decree of foreclosure; hearing; determination. - 77-1941. Tax foreclosure proceedings; defects subsequent to decree of foreclosure;...
77-2001 - Inheritance tax; property taxable; transfer by will or inheritance; exception. - 77-2001. Inheritance tax; property taxable; transfer by will or inheritance;...
77-2002 - Inheritance tax; property taxable; transfer in contemplation of death. - 77-2002. Inheritance tax; property taxable; transfer in contemplation of death....
77-2003 - Inheritance tax; to whom paid; who liable; lien; exception. - 77-2003. Inheritance tax; to whom paid; who liable; lien; exception....
77-2004 - Inheritance tax; rate; transfer to immediate relatives; exemption. - 77-2004. Inheritance tax; rate; transfer to immediate relatives; exemption. (1)...
77-2005 - Inheritance tax; rate; transfer to remote relatives; exemption. - 77-2005. Inheritance tax; rate; transfer to remote relatives; exemption. (1)...
77-2005.01 - Relatives of decedent; computation of inheritance tax. - 77-2005.01. Relatives of decedent; computation of inheritance tax. (1) For...
77-2006 - Inheritance tax; rate; other transfers; exemption. - 77-2006. Inheritance tax; rate; other transfers; exemption. (1) In all...
77-2007 - Inheritance tax; property exempt. - 77-2007. Inheritance tax; property exempt. If any estate includes payments...
77-2007.01 - Uniform Reciprocal Transfer Tax Act; inheritance tax; when payable. - 77-2007.01. Uniform Reciprocal Transfer Tax Act; inheritance tax; when payable....
77-2007.02 - Uniform Reciprocal Transfer Tax Act; construction; citation. - 77-2007.02. Uniform Reciprocal Transfer Tax Act; construction; citation. Sections 77-2007.01...
77-2007.03 - Inheritance tax; property transferred to United States, state, or governmental subdivision; exempt. - 77-2007.03. Inheritance tax; property transferred to United States, state, or...
77-2007.04 - Inheritance tax; property; religious, charitable, or educational purposes; 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. Inheritance tax; estates for life and remainder appraised and...
77-2008.01 - Inheritance tax; estates dependent upon contingencies or conditions; rate of tax; payment; investment of proceeds; redetermination of tax. - 77-2008.01. Inheritance tax; estates dependent upon contingencies or conditions; rate...
77-2008.02 - Inheritance tax; estates for life and remainder; tax payable from corpus of estate without apportionment. - 77-2008.02. Inheritance tax; estates for life and remainder; tax payable...
77-2008.03 - Inheritance tax; power of appointment; method and manner of taxing. - 77-2008.03. Inheritance tax; power of appointment; method and manner of...
77-2008.04 - Inheritance tax; power of appointment; exercise or nonexercise; not subject to tax. - 77-2008.04. Inheritance tax; power of appointment; exercise or nonexercise; not...
77-2009 - Inheritance tax; delay in coming into possession of property; bond for tax; exception. - 77-2009. Inheritance tax; delay in coming into possession of property;...
77-2010 - Inheritance tax; when due; interest; bond; failure to file; penalty. - 77-2010. Inheritance tax; when due; interest; bond; failure to file;...
77-2011 - Inheritance tax; distribution of property; duty of personal representative or trustee to deduct or collect tax. - 77-2011. Inheritance tax; distribution of property; duty of personal representative...
77-2012 - Inheritance tax; legacy charge upon real property; duty of heir or devisee to deduct tax. - 77-2012. Inheritance tax; legacy charge upon real property; duty of...
77-2013 - Inheritance tax; power of sale to raise funds to pay tax. - 77-2013. Inheritance tax; power of sale to raise funds to...
77-2014 - Inheritance tax; payment by personal representative or trustee; where paid; receipt for tax; proper county, defined; tax apportioned among counties. - 77-2014. Inheritance tax; payment by personal representative or trustee; where...
77-2015 - Inheritance tax; distribution of proceeds from estate; reports required; contents. - 77-2015. Inheritance tax; distribution of proceeds from estate; reports required;...
77-2017 - Inheritance tax; transfer of stocks or loans by foreign executor or administrator; tax; how paid. - 77-2017. Inheritance tax; transfer of stocks or loans by foreign...
77-2018 - Inheritance tax; erroneous payment refunded; limitation; procedure. - 77-2018. Inheritance tax; erroneous payment refunded; limitation; procedure. When any...
77-2018.01 - Inheritance tax; proceedings for determination. - 77-2018.01. Inheritance tax; proceedings for determination. (1) The inheritance tax,...
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. - 77-2018.02. Inheritance tax; independent proceeding for determination in absence of...
77-2018.03 - Inheritance tax; determination; notice served upon county attorney; duty of county attorney. - 77-2018.03. Inheritance tax; determination; notice served upon county attorney; duty...
77-2018.04 - Inheritance tax; proceedings for determination of; deductions allowed; enumerated. - 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. - 77-2018.05. Inheritance tax; court may make final determination of; how...
77-2018.06 - Inheritance tax; property received by decedent from prior decedent; credit against tax; how computed. - 77-2018.06. Inheritance tax; property received by decedent from prior decedent;...
77-2018.07 - Inheritance tax; tentative payment of tax; when; application; consent of county attorney required; procedure for payment of tentative tax. - 77-2018.07. Inheritance tax; tentative payment of tax; when; application; consent...
77-2019 - Inheritance tax; appraisal; appointment of appraisers. - 77-2019. Inheritance tax; appraisal; appointment of appraisers. In order to...
77-2020 - Inheritance tax; appraisement; duty of appraiser; objections; hearing on report. - 77-2020. Inheritance tax; appraisement; duty of appraiser; objections; hearing on...
77-2021 - Inheritance tax; appraisement; county judge as appraiser. - 77-2021. Inheritance tax; appraisement; county judge as appraiser. Instead of...
77-2022 - Inheritance tax; appraisement; determination and assessment of tax. - 77-2022. Inheritance tax; appraisement; determination and assessment of tax. When...
77-2023 - Inheritance tax; appeal; procedure. - 77-2023. Inheritance tax; appeal; procedure. An appeal may be taken...
77-2024 - Inheritance tax; appraisement; costs; fees; charged to estate of decedent. - 77-2024. Inheritance tax; appraisement; costs; fees; charged to estate of...
77-2025 - Inheritance tax; estate not subject to tax; determination. - 77-2025. Inheritance tax; estate not subject to tax; determination. If...
77-2026 - Inheritance tax; appraiser; extra fee or reward; penalty. - 77-2026. Inheritance tax; appraiser; extra fee or reward; penalty. Any...
77-2027 - Inheritance tax; what court has jurisdiction; transfer of proceedings. - 77-2027. Inheritance tax; what court has jurisdiction; transfer of proceedings....
77-2028 - Inheritance tax; nonpayment; hearing; judgment; levy and execution. - 77-2028. Inheritance tax; nonpayment; hearing; judgment; levy and execution. If...
77-2029 - Inheritance tax; nonpayment; notification of county attorney; institution of proceeding to collect. - 77-2029. Inheritance tax; nonpayment; notification of county attorney; institution of...
77-2030 - Inheritance tax; annual statements. - 77-2030. Inheritance tax; annual statements. The county judge and county...
77-2032 - Inheritance tax; how credited. - 77-2032. Inheritance tax; how credited. All inheritance tax money received...
77-2037 - Inheritance tax; lien; expiration. - 77-2037. Inheritance tax; lien; expiration. Regardless of any defect in...
77-2038 - Inheritance tax; decedent's will may direct apportionment of taxes; inter vivos instrument. - 77-2038. Inheritance tax; decedent's will may direct apportionment of taxes;...
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. - 77-2039. Inheritance, estate, or generation-skipping transfer tax lien; court may...
77-2040 - Inheritance tax; estate tax; decedent dying after December 31, 1982; provisions applicable; changes applicable January 1, 2008. - 77-2040. Inheritance tax; estate tax; decedent dying after December 31,...
77-2101 - Terms, defined. - 77-2101. Terms, defined. For purposes of sections 77-2101 to 77-2116:...
77-2101.01 - Estate tax; amount. - 77-2101.01. Estate tax; amount. (1) In addition to the inheritance...
77-2101.02 - Generation-skipping transfer tax; amount. - 77-2101.02. Generation-skipping transfer tax; amount. For all generation-skipping transfers occurring...
77-2101.03 - Tax; calculation. - 77-2101.03. Tax; calculation. (1) For decedents dying on or after...
77-2102 - Tax; when due; who liable; interest; lien; exception. - 77-2102. Tax; when due; who liable; interest; lien; exception. The...
77-2104 - Tax; net transfer; follow federal rules and regulations. - 77-2104. Tax; net transfer; follow federal rules and regulations. The...
77-2105 - Tax; administration; information and returns; penalty. - 77-2105. Tax; administration; information and returns; penalty. The Tax Commissioner...
77-2106 - Tax; proceeds; credited to General Fund. - 77-2106. Tax; proceeds; credited to General Fund. All the proceeds...
77-2106.01 - Tax; refunds; interest; claim. - 77-2106.01. Tax; refunds; interest; claim. When any amount of transfer...
77-2106.02 - Tax; refund; Tax Commissioner; issue certificate; effect. - 77-2106.02. Tax; refund; Tax Commissioner; issue certificate; effect. The Tax...
77-2108 - Apportionment and proration of tax; basis. - 77-2108. Apportionment and proration of tax; basis. Whenever it appears...
77-2109 - Tax; persons interested in the estate or transfer, defined. - 77-2109. Tax; persons interested in the estate or transfer, defined....
77-2110 - Tax; fiduciary; property not in gross estate or transfer; recover. - 77-2110. Tax; fiduciary; property not in gross estate or transfer;...
77-2111 - Tax; fiduciary; contributions; recovery. - 77-2111. Tax; fiduciary; contributions; recovery. Any personal representative, executor, administrator,...
77-2112 - Tax; county court; jurisdiction; determination; district court; jurisdiction. - 77-2112. Tax; county court; jurisdiction; determination; district court; jurisdiction. The...
77-2113 - Tax; filings required. - 77-2113. Tax; filings required. (1) The personal representative of every...
77-2114 - Tax filing; Tax Commissioner; powers and duties; failure to file; penalty. - 77-2114. Tax filing; Tax Commissioner; powers and duties; failure to...
77-2115 - Tax; records confidential; exception; penalty. - 77-2115. Tax; records confidential; exception; penalty. (1) If the Tax...
77-2116 - Changes by Laws 2002, LB 905; applicability. - 77-2116. Changes by Laws 2002, LB 905; applicability. The changes...
77-2201 - Warrants; payment; order of presentation. - 77-2201. Warrants; payment; order of presentation. All warrants upon the...
77-2202 - Warrants; registration; form of record. - 77-2202. Warrants; registration; form of record. The State Treasurer and...
77-2203 - Warrants; registration; manner of making. - 77-2203. Warrants; registration; manner of making. Whenever a warrant is...
77-2204 - Warrants; investment of educational trust funds; when authorized. - 77-2204. Warrants; investment of educational trust funds; when authorized. Whenever...
77-2205 - Warrants; payment; time limitation; file claim with State Claims Board. - 77-2205. Warrants; payment; time limitation; file claim with State Claims...
77-2206 - Warrants; registration; order of payment; notice to holder; exception. - 77-2206. Warrants; registration; order of payment; notice to holder; exception....
77-2208 - Payments to county; county treasurer; receipt. - 77-2208. Payments to county; county treasurer; receipt. Except in counties...
77-2209 - Payments to municipality; municipal treasurer; receipt. - 77-2209. Payments to municipality; municipal treasurer; receipt. The treasurer of...
77-2210 - Treasurer's books; how kept. - 77-2210. Treasurer's books; how kept. Every such treasurer shall daily,...
77-2211 - Treasurer's books; penalty for neglect to keep. - 77-2211. Treasurer's books; penalty for neglect to keep. Any such...
77-2212 - Treasurer's books; inspection. - 77-2212. Treasurer's books; inspection. The cash book, register and retained...
77-2213 - Treasurer; failure to notify holders of registered warrants; penalty. - 77-2213. Treasurer; failure to notify holders of registered warrants; penalty....
77-2214 - Treasurer; failure to register or pay warrants in order; penalty. - 77-2214. Treasurer; failure to register or pay warrants in order;...
77-2215 - Lost warrants; replacement issued; conditions; stop-payment order. - 77-2215. Lost warrants; replacement issued; conditions; stop-payment order. (1) Whenever...
77-2301 - State funds; deposit of funds; conditions. - 77-2301. State funds; deposit of funds; conditions. (1) The State...
77-2302 - Federal Deposit Insurance Corporation references; how construed. - 77-2302. Federal Deposit Insurance Corporation references; how construed. For purposes...
77-2303 - State funds; depositories; bond required; approval; conditions. - 77-2303. State funds; depositories; bond required; approval; conditions. For the...
77-2304 - State funds; depositories; form of bond. - 77-2304. State funds; depositories; form of bond. Such bond shall...
77-2305 - State funds; depositories; limitations on amount deposited in any one bank. - 77-2305. State funds; depositories; limitations on amount deposited in any...
77-2306 - State funds; depositories; security in lieu of bonds. - 77-2306. State funds; depositories; security in lieu of bonds. In...
77-2309 - State funds; State Treasurer; duty to secure best terms possible. - 77-2309. State funds; State Treasurer; duty to secure best terms...
77-2310 - State funds; State Treasurer; making of profit prohibited; illegal removal of funds; penalty; liability on bond. - 77-2310. State funds; State Treasurer; making of profit prohibited; illegal...
77-2311 - State funds; State Treasurer; failure to act; penalty. - 77-2311. State funds; State Treasurer; failure to act; penalty. If...
77-2312 - County funds; deposit required; conditions. - 77-2312. County funds; deposit required; conditions. The county treasurer of...
77-2313 - County funds; application by depositories; approval by county board. - 77-2313. County funds; application by depositories; approval by county board....
77-2314 - County funds; depositories; funds deposited pro rata. - 77-2314. County funds; depositories; funds deposited pro rata. When more...
77-2315 - County funds; investment; securities authorized; interest; disposition; delivery of securities to successor. - 77-2315. County funds; investment; securities authorized; interest; disposition; delivery of...
77-2316 - County funds; depositories; bond required; approval; conditions. - 77-2316. County funds; depositories; bond required; approval; conditions. For the...
77-2317 - County funds; depositories; form of bond; ineligible sureties. - 77-2317. County funds; depositories; form of bond; ineligible sureties. The...
77-2318 - County funds; depositories; limitation on deposits; exception. - 77-2318. County funds; depositories; limitation on deposits; exception. The county...
77-2318.01 - County funds; deposit of excess, when. - 77-2318.01. County funds; deposit of excess, when. The county treasurer...
77-2319 - County funds; depositories; deposits outside of county; when. - 77-2319. County funds; depositories; deposits outside of county; when. When...
77-2320 - County funds; depositories; security in lieu of bond. - 77-2320. County funds; depositories; security in lieu of bond. In...
77-2323 - County funds; deposit; violation; penalty. - 77-2323. County funds; deposit; violation; penalty. Any treasurer or any...
77-2324 - County funds; county treasurer; duty to secure best terms possible. - 77-2324. County funds; county treasurer; duty to secure best terms...
77-2325 - County funds; county treasurer; prohibited acts; penalty; liability on bond. - 77-2325. County funds; county treasurer; prohibited acts; penalty; liability on...
77-2326 - County fund; county treasurer; failure to act; penalty. - 77-2326. County fund; county treasurer; failure to act; penalty. If...
77-2326.01 - Public money in hands of county and court officials; terms, defined. - 77-2326.01. Public money in hands of county and court officials;...
77-2326.02 - Clerk of the district court; deposit of funds. - 77-2326.02. Clerk of the district court; deposit of funds. All...
77-2326.03 - Clerk of the district court; depositories; designation. - 77-2326.03. Clerk of the district court; depositories; designation. Depositories shall...
77-2326.04 - Public money in hands of court officials; deposits; security for repayment. - 77-2326.04. Public money in hands of court officials; deposits; security...
77-2326.05 - Clerk of the district court; deposits; limitation. - 77-2326.05. Clerk of the district court; deposits; limitation. The deposits...
77-2326.06 - Clerk of the district court; deposits; security; contracts. - 77-2326.06. Clerk of the district court; deposits; security; contracts. Every...
77-2326.07 - Clerk of the district court; depositories; securities; list. - 77-2326.07. Clerk of the district court; depositories; securities; list. The...
77-2326.08 - Clerk of the county or district court; depositories; statement of funds. - 77-2326.08. Clerk of the county or district court; depositories; statement...
77-2326.09 - Clerk of the county or district court; deputies; employees; liability. - 77-2326.09. Clerk of the county or district court; deputies; employees;...
77-2327 - Public funds; depository bonds; expiration. - 77-2327. Public funds; depository bonds; expiration. All bonds given to...
77-2329 - Public funds; treasurers or secretary-treasurers; when not liable under bond. - 77-2329. Public funds; treasurers or secretary-treasurers; when not liable under...
77-2334 - Sinking funds of county, township and school districts; investment; conditions. - 77-2334. Sinking funds of county, township and school districts; investment;...
77-2335 - Sinking funds of county and other governmental subdivisions; investment in registered warrants; purchase and holding for benefit of fund. - 77-2335. Sinking funds of county and other governmental subdivisions; investment...
77-2336 - Sinking funds of county; investment in registered warrants; authorization by county board; record. - 77-2336. Sinking funds of county; investment in registered warrants; authorization...
77-2337 - Sinking funds of city; investment in warrants; limitation; direction to treasurer. - 77-2337. Sinking funds of city; investment in warrants; limitation; direction...
77-2338 - Sinking funds of school district; investment in warrants; limitation; direction to treasurer. - 77-2338. Sinking funds of school district; investment in warrants; limitation;...
77-2339 - Sinking funds of township; investment in warrants; limitation; direction to county treasurer. - 77-2339. Sinking funds of township; investment in warrants; limitation; direction...
77-2340 - County funds; investment of funds; time deposits; security required; exception. - 77-2340. County funds; investment of funds; time deposits; security required;...
77-2341 - Funds of governmental subdivision; investment of surplus; securities authorized. - 77-2341. Funds of governmental subdivision; investment of surplus; securities authorized....
77-2342 - Metropolitan utilities district funds; deposit required. - 77-2342. Metropolitan utilities district funds; deposit required. A metropolitan utilities...
77-2343 - Metropolitan utilities district funds; depositories; designation; conditions. - 77-2343. Metropolitan utilities district funds; depositories; designation; conditions. Depositories shall...
77-2344 - Metropolitan utilities district funds; depositories; bond or securities authorized. - 77-2344. Metropolitan utilities district funds; depositories; bond or securities authorized....
77-2345 - Metropolitan utilities district funds; depositories; limitation on amount. - 77-2345. Metropolitan utilities district funds; depositories; limitation on amount. No...
77-2346 - Metropolitan utilities district funds; depositories; duty to keep list of securities. - 77-2346. Metropolitan utilities district funds; depositories; duty to keep list...
77-2349 - Metropolitan utilities district funds; custodian of securities; withdrawal of funds. - 77-2349. Metropolitan utilities district funds; custodian of securities; withdrawal of...
77-2350 - School district or township funds; deposit; conditions. - 77-2350. School district or township funds; deposit; conditions. The treasurer...
77-2350.01 - School district or township funds; prorate deposits; when. - 77-2350.01. School district or township funds; prorate deposits; when. When...
77-2350.02 - School district or township treasurer; violation; penalty. - 77-2350.02. School district or township treasurer; violation; penalty. If the...
77-2351 - Treasurers; when not liable on bond. - 77-2351. Treasurers; when not liable on bond. No treasurer or...
77-2352 - School district or township funds; security requirements. - 77-2352. School district or township funds; security requirements. No deposit...
77-2353 - Public power and irrigation district funds; deposit required. - 77-2353. Public power and irrigation district funds; deposit required. All...
77-2353.01 - Public power districts; authorized investments. - 77-2353.01. Public power districts; authorized investments. In addition to other...
77-2354 - Public power and irrigation district funds; designation of depositories. - 77-2354. Public power and irrigation district funds; designation of depositories....
77-2355 - Public power and irrigation district funds; depositories; bond or security required. - 77-2355. Public power and irrigation district funds; depositories; bond or...
77-2356 - Public power and irrigation district funds; deposits; limitation. - 77-2356. Public power and irrigation district funds; deposits; limitation. The...
77-2357 - Public power and irrigation district funds; depositories; power to enter into agreement. - 77-2357. Public power and irrigation district funds; depositories; power to...
77-2358 - Public power and irrigation district funds; depositories; duty of treasurer to keep list of securities. - 77-2358. Public power and irrigation district funds; depositories; duty of...
77-2359 - Public power and irrigation district funds; depositories; statement of funds on deposit. - 77-2359. Public power and irrigation district funds; depositories; statement of...
77-2360 - Public power and irrigation district funds; deposit of funds; rules and regulations. - 77-2360. Public power and irrigation district funds; deposit of funds;...
77-2361 - Public power and irrigation district funds; treasurer or other officer; not liable on bond. - 77-2361. Public power and irrigation district funds; treasurer or other...
77-2362 - Public funds; depositories; security. - 77-2362. Public funds; depositories; security. Whenever, by the laws of...
77-2363 - Public funds; actions to recover; validity of contracts. - 77-2363. Public funds; actions to recover; validity of contracts. In...
77-2364 - Public funds; depositories; authority to give bond or security. - 77-2364. Public funds; depositories; authority to give bond or security....
77-2365 - Revenue-Sharing Trust Fund; created; investment; expenditure. - 77-2365. Revenue-Sharing Trust Fund; created; investment; expenditure. There is hereby...
77-2365.01 - Funds of state or political subdivisions; deposit with qualifying mutual financial institutions; conditions. - 77-2365.01. Funds of state or political subdivisions; deposit with qualifying...
77-2365.02 - Funds of state or political subdivisions; investment or deposit in interest-bearing deposits; conditions. - 77-2365.02. Funds of state or political subdivisions; investment or deposit...
77-2366 - Funds of state or political subdivisions; deposit with capital stock financial institutions; conditions. - 77-2366. Funds of state or political subdivisions; deposit with capital...
77-2367 - Revisor of Statutes; duty. - 77-2367. Revisor of Statutes; duty. In any section of the...
77-2368 - Sale of recyclable and reusable products, materials, and supplies; proceeds; disposition. - 77-2368. Sale of recyclable and reusable products, materials, and supplies;...
77-2369 - Local hospital district; funds; deposit required; secretary-treasurer; duties. - 77-2369. Local hospital district; funds; deposit required; secretary-treasurer; duties. The...
77-2370 - Local hospital district; selection of depository; procedure. - 77-2370. Local hospital district; selection of depository; procedure. Any bank,...
77-2371 - Local hospital district; deposits; requirements. - 77-2371. Local hospital district; deposits; requirements. When more than one...
77-2372 - Local hospital district; investments authorized; interest; how credited. - 77-2372. Local hospital district; investments authorized; interest; how credited. A...
77-2373 - Local hospital district; depositories; bond requirements; payment of deposits. - 77-2373. Local hospital district; depositories; bond requirements; payment of deposits....
77-2374 - Local hospital district; bond; surety; limitation. - 77-2374. Local hospital district; bond; surety; limitation. The bond in...
77-2375 - Local hospital district; deposit; limitation on amount; excess deposit; security required. - 77-2375. Local hospital district; deposit; limitation on amount; excess deposit;...
77-2376 - Local hospital district; excess deposit; security requirements. - 77-2376. Local hospital district; excess deposit; security requirements. The secretary-treasurer...
77-2377 - Local hospital district; deposit in institutions outside district; when. - 77-2377. Local hospital district; deposit in institutions outside district; when....
77-2378 - Local hospital district; security in lieu of bond authorized. - 77-2378. Local hospital district; security in lieu of bond authorized....
77-2381 - Local hospital district; violations; penalty. - 77-2381. Local hospital district; violations; penalty. Any treasurer or any...
77-2382 - Local hospital district; secretary-treasurer; duty. - 77-2382. Local hospital district; secretary-treasurer; duty. It shall be the...
77-2383 - Local hospital district; secretary-treasurer; prohibited acts; violation; penalty; liability on bond. - 77-2383. Local hospital district; secretary-treasurer; prohibited acts; violation; penalty; liability...
77-2384 - Local hospital district; secretary-treasurer; violation; penalty; recovery under bond; procedure. - 77-2384. Local hospital district; secretary-treasurer; violation; penalty; recovery under bond;...
77-2385 - Local hospital district; time deposits authorized; requirements. - 77-2385. Local hospital district; time deposits authorized; requirements. The secretary-treasurers...
77-2386 - Act, how cited. - 77-2386. Act, how cited. Sections 77-2386 to 77-23,108 shall be...
77-2387 - Terms, defined. - 77-2387. Terms, defined. For purposes of the Public Funds Deposit...
77-2388 - Authorized depositories; security; requirements. - 77-2388. Authorized depositories; security; requirements. Any bank, capital stock financial...
77-2389 - Security; how furnished. - 77-2389. Security; how furnished. A bank, capital stock financial institution,...
77-2390 - Deposit of trust receipt authorized. - 77-2390. Deposit of trust receipt authorized. Any bank, capital stock...
77-2391 - Security; delivery requirements; perfection. - 77-2391. Security; delivery requirements; perfection. (1) Securities pledged or securities...
77-2392 - Substitution or exchange of securities authorized. - 77-2392. Substitution or exchange of securities authorized. A bank, capital...
77-2393 - Withdrawal of securities; when; effect. - 77-2393. Withdrawal of securities; when; effect. A bank, capital stock...
77-2394 - Deposit guaranty bond; statement required. - 77-2394. Deposit guaranty bond; statement required. A bank, capital stock...
77-2395 - Custodial official; duties. - 77-2395. Custodial official; duties. (1) If a bank, capital stock...
77-2396 - Custodial official; liability. - 77-2396. Custodial official; liability. No custodial official shall be liable...
77-2397 - Depositories of public money or public funds; powers. - 77-2397. Depositories of public money or public funds; powers. All...
77-2398 - Deposits in excess of insured or guaranteed amount; requirements. - 77-2398. Deposits in excess of insured or guaranteed amount; requirements....
77-2399 - Governmental unit; deposits in excess of insured amount; security interest; rights. - 77-2399. Governmental unit; deposits in excess of insured amount; security...
77-23,100 - Deposits in excess of insured or guaranteed amount; qualified trustee; duties. - 77-23,100. Deposits in excess of insured or guaranteed amount; qualified...
77-23,101 - Qualified trustee; requirements. - 77-23,101. Qualified trustee; requirements. Any Federal Reserve Bank, branch of...
77-23,102 - Default; procedure. - 77-23,102. Default; procedure. (1) When the director determines that a...
77-23,103 - Charges or compensation of qualified trustee. - 77-23,103. Charges or compensation of qualified trustee. Any charges or...
77-23,104 - Assignment of securities; when. - 77-23,104. Assignment of securities; when. In lieu of placing its...
77-23,105 - Reports required. - 77-23,105. Reports required. Upon request of a governmental unit, a...
77-23,106 - Public money or public funds; prompt payment. - 77-23,106. Public money or public funds; prompt payment. The public...
77-23,107 - Liability. - 77-23,107. Liability. The director and the administrator under the Public...
77-23,108 - Rules and regulations. - 77-23,108. Rules and regulations. The director may adopt and promulgate...
77-2401 - Transferred to section 33-140. - 77-2401. Transferred to section 33-140.
77-2402 - Transferred to section 33-140.01. - 77-2402. Transferred to section 33-140.01.
77-2403 - Transferred to section 33-140.02. - 77-2403. Transferred to section 33-140.02.
77-2404 - Transferred to section 33-140.03. - 77-2404. Transferred to section 33-140.03.
77-2405 - Transferred to section 84-616. - 77-2405. Transferred to section 84-616.
77-2406 - Transferred to section 81-1170.01. - 77-2406. Transferred to section 81-1170.01.
77-2409 - Transferred to section 81-1170.02. - 77-2409. Transferred to section 81-1170.02.
77-2410 - Transferred to section 81-1170.03. - 77-2410. Transferred to section 81-1170.03.
77-2411 - Vacated town sites; payment of original amount of taxes; penalties remitted. - 77-2411. Vacated town sites; payment of original amount of taxes;...
77-2412 - Transferred to section 81-1170.04. - 77-2412. Transferred to section 81-1170.04.
77-2416 - Transferred to section 81-1170.05. - 77-2416. Transferred to section 81-1170.05.
77-2417 - Transferred to section 49-805.01. - 77-2417. Transferred to section 49-805.01.
77-2418 - Transferred to section 72-1601. - 77-2418. Transferred to section 72-1601.
77-2419 - Transferred to section 13-402. - 77-2419. Transferred to section 13-402.
77-2420 - Electronic funds transfer system; authorized. - 77-2420. Electronic funds transfer system; authorized. In order to provide...
77-2501 - Act, how cited. - 77-2501. Act, how cited. Sections 77-2501 to 77-2508 shall be...
77-2502 - Terms, defined. - 77-2502. Terms, defined. For purposes of the Affordable Housing Tax...
77-2503 - Application; form; qualified project; allocation of credit; transfer, sale, or assignment; use of credit. - 77-2503. Application; form; qualified project; allocation of credit; transfer, sale,...
77-2504 - Owner of project; submit eligibility statement; additional filings. - 77-2504. Owner of project; submit eligibility statement; additional filings. (1)...
77-2505 - Insurance company; no additional retaliatory tax. - 77-2505. Insurance company; no additional retaliatory tax. An insurance company...
77-2506 - Recapture or disallowance of federal credit; Nebraska credit recaptured. - 77-2506. Recapture or disallowance of federal credit; Nebraska credit recaptured....
77-2507 - Rules and regulations. - 77-2507. Rules and regulations. The authority and the Department of...
77-2508 - Changes made by Laws 2022, LB800; applicability. - 77-2508. Changes made by Laws 2022, LB800; applicability. The changes...
77-2601 - Terms, defined. - 77-2601. Terms, defined. For purposes of sections 77-2601 to 77-2615:...
77-2602 - Cigarette tax; rate; disposition of proceeds; priority. - 77-2602. Cigarette tax; rate; disposition of proceeds; priority. (1) Every...
77-2602.01 - Tax; liability of consumer or user; collection. - 77-2602.01. Tax; liability of consumer or user; collection. The impact...
77-2602.03 - Increase in tax; applicability; stamping agents; duties; credit to wholesaler. - 77-2602.03. Increase in tax; applicability; stamping agents; duties; credit to...
77-2602.04 - Bonds; limitation on pledge of revenue. - 77-2602.04. Bonds; limitation on pledge of revenue. Notwithstanding any other...
77-2602.05 - Cigarette tax; exempt transaction; refund; application; documentation; interest; tax refund formula authorized. - 77-2602.05. Cigarette tax; exempt transaction; refund; application; documentation; interest; tax...
77-2602.06 - Governor; agreement with federally recognized Indian tribe authorized; contents; tribal taxes; additional agreement, compact, or treaty authorized. - 77-2602.06. Governor; agreement with federally recognized Indian tribe authorized; contents;...
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. Tax; stamps; tax meter impressions; requirements; stamping agent; license;...
77-2603.01 - Tribal stamp; authorized. - 77-2603.01. Tribal stamp; authorized. The state may enter into an...
77-2604 - Tax Commissioner; reports; contents; when due. - 77-2604. Tax Commissioner; reports; contents; when due. (1) Every stamping...
77-2604.01 - Cigarette sales; reports required; contents. - 77-2604.01. Cigarette sales; reports required; contents. (1) Any person that...
77-2605 - Cigarette purchase or sale records; inspection. - 77-2605. Cigarette purchase or sale records; inspection. The books, records,...
77-2606 - Stamps; affix; cancellation. - 77-2606. Stamps; affix; cancellation. Before being delivered to the consumer,...
77-2607 - Stamping agent; stock; exempt from tax; conditions. - 77-2607. Stamping agent; stock; exempt from tax; conditions. Each stamping...
77-2608 - Tax Commissioner; duties; audit; discount; funds; disposition. - 77-2608. Tax Commissioner; duties; audit; discount; funds; disposition. The Tax...
77-2609 - Stamps; spoiled and unused; destruction; conditions. - 77-2609. Stamps; spoiled and unused; destruction; conditions. Any spoiled or...
77-2610 - Stamps; redemption by Tax Commissioner; errors; adjust. - 77-2610. Stamps; redemption by Tax Commissioner; errors; adjust. Upon the...
77-2611 - Stamps; unlawful sale. - 77-2611. Stamps; unlawful sale. It shall be unlawful for any...
77-2612 - Tax Commissioner; personnel; rules and regulations; stamping agent; license; fee. - 77-2612. Tax Commissioner; personnel; rules and regulations; stamping agent; license;...
77-2613 - State Treasurer; disbursements for administration. - 77-2613. State Treasurer; disbursements for administration. The State Treasurer shall...
77-2614 - License; permit; stamp; alter; forge; counterfeit; violations; penalty. - 77-2614. License; permit; stamp; alter; forge; counterfeit; violations; penalty. Any...
77-2615 - Prohibited acts; violations; penalty; prima facie evidence. - 77-2615. Prohibited acts; violations; penalty; prima facie evidence. Any person...
77-2615.01 - Licensees; disciplinary action; procedure; appeal; joint and several liability; when. - 77-2615.01. Licensees; disciplinary action; procedure; appeal; joint and several liability;...
77-2616 - Use tax; rate. - 77-2616. Use tax; rate. There is hereby levied and imposed...
77-2617 - Use tax; payment; report. - 77-2617. Use tax; payment; report. Every person, firm, corporation, or...
77-2618 - Use tax; delinquent; penalty. - 77-2618. Use tax; delinquent; penalty. If the tax provided for...
77-2619 - Use tax; violation; penalty. - 77-2619. Use tax; violation; penalty. Any person, firm, corporation, or...
77-2620 - Contraband cigarettes; confiscation; destruction. - 77-2620. Contraband cigarettes; confiscation; destruction. All cigarettes subject to the...
77-2621 - Common carrier; unstamped cigarettes; bond; conditions; permit; fee. - 77-2621. Common carrier; unstamped cigarettes; bond; conditions; permit; fee. Any...
77-2622 - Common carrier; unstamped cigarettes; bond; permit; violation; penalty. - 77-2622. Common carrier; unstamped cigarettes; bond; permit; violation; penalty. Failure...
77-2701 - Act, how cited. - 77-2701. Act, how cited. Sections 77-2701 to 77-27,135.01, 77-27,222, 77-27,235,...
77-2701.01 - Income tax; rate. - 77-2701.01. Income tax; rate. Pursuant to section 77-2715.01, for all...
77-2701.02 - Sales tax; rate. - 77-2701.02. Sales tax; rate. Pursuant to section 77-2715.01: (1) Until...
77-2701.03 - Changes; when effective; relief from liability; conditions. - 77-2701.03. Changes; when effective; relief from liability; conditions. (1) The...
77-2701.04 - Definitions, where found. - 77-2701.04. Definitions, where found. For purposes of sections 77-2701.04 to...
77-2701.05 - Agent, defined. - 77-2701.05. Agent, defined. Agent means a person appointed by a...
77-2701.06 - Annexed to real estate, defined. - 77-2701.06. Annexed to real estate, defined. Annexed to real estate...
77-2701.07 - Business, defined. - 77-2701.07. Business, defined. Business means any activity engaged in by...
77-2701.08 - Certified automated system, defined. - 77-2701.08. Certified automated system, defined. Certified automated system means software...
77-2701.09 - Certified service provider, defined. - 77-2701.09. Certified service provider, defined. Certified service provider means an...
77-2701.10 - Contractor or repairperson, defined. - 77-2701.10. Contractor or repairperson, defined. Contractor or repairperson means any...
77-2701.11 - Delivery charges, defined. - 77-2701.11. Delivery charges, defined. Delivery charges means charges by the...
77-2701.12 - Direct mail, defined. - 77-2701.12. Direct mail, defined. Direct mail means printed material delivered...
77-2701.13 - Engaged in business in this state, defined. - 77-2701.13. Engaged in business in this state, defined. (1) Engaged...
77-2701.14 - Entity-based exemption, defined. - 77-2701.14. Entity-based exemption, defined. Entity-based exemption means an exemption based...
77-2701.15 - Governing board, defined. - 77-2701.15. Governing board, defined. Governing board means the body containing...
77-2701.16 - Gross receipts, defined. - 77-2701.16. Gross receipts, defined. (1) Gross receipts means the total...
77-2701.17 - In this state or within the state, defined. - 77-2701.17. In this state or within the state, defined. In...
77-2701.18 - Lease or rental, defined. - 77-2701.18. Lease or rental, defined. (1) Lease or rental means...
77-2701.19 - Maintenance agreement, defined. - 77-2701.19. Maintenance agreement, defined. (1) Maintenance agreement means any contract...
77-2701.20 - Member states, defined. - 77-2701.20. Member states, defined. Member states means any and all...
77-2701.21 - Model 1 seller, defined. - 77-2701.21. Model 1 seller, defined. Model 1 seller means a...
77-2701.22 - Model 2 seller, defined. - 77-2701.22. Model 2 seller, defined. Model 2 seller means a...
77-2701.23 - Model 3 seller, defined. - 77-2701.23. Model 3 seller, defined. Model 3 seller means a...
77-2701.24 - Occasional sale, defined. - 77-2701.24. Occasional sale, defined. Occasional sale means: (1) A sale,...
77-2701.25 - Person, defined. - 77-2701.25. Person, defined. Person means any individual, firm, partnership, limited...
77-2701.26 - Product-based exemption, defined. - 77-2701.26. Product-based exemption, defined. Product-based exemption means an exemption based...
77-2701.27 - Property, defined. - 77-2701.27. Property, defined. Property means all tangible and intangible property...
77-2701.28 - Purchase, defined. - 77-2701.28. Purchase, defined. Purchase means any transfer of title or...
77-2701.29 - Purchase price, defined. - 77-2701.29. Purchase price, defined. Purchase price applies to the measure...
77-2701.30 - Purchaser, defined. - 77-2701.30. Purchaser, defined. Purchaser means a person to whom a...
77-2701.31 - Retail sale or sale at retail, defined. - 77-2701.31. Retail sale or sale at retail, defined. Retail sale...
77-2701.32 - Retailer, defined. - 77-2701.32. Retailer, defined. (1) Retailer means any seller. (2) To...
77-2701.33 - Sale, defined. - 77-2701.33. Sale, defined. Sale means any transfer of title or...
77-2701.34 - Sale for resale, defined. - 77-2701.34. Sale for resale, defined. Sale for resale means a...
77-2701.35 - Sales price, defined. - 77-2701.35. Sales price, defined. (1) Sales price applies to the...
77-2701.36 - Seller, defined. - 77-2701.36. Seller, defined. Seller includes every person engaged in the...
77-2701.37 - Storage, defined. - 77-2701.37. Storage, defined. Storage includes any retention in this state...
77-2701.38 - Streamlined sales and use tax agreement, defined. - 77-2701.38. Streamlined sales and use tax agreement, defined. Streamlined sales...
77-2701.39 - Tangible personal property, defined. - 77-2701.39. Tangible personal property, defined. Tangible personal property means personal...
77-2701.40 - Tax Commissioner, defined. - 77-2701.40. Tax Commissioner, defined. Tax Commissioner means the Tax Commissioner...
77-2701.41 - Taxpayer, defined. - 77-2701.41. Taxpayer, defined. Taxpayer means any person subject to a...
77-2701.42 - Use, defined. - 77-2701.42. Use, defined. Use means the exercise of any right...
77-2701.43 - Use-based exemption, defined. - 77-2701.43. Use-based exemption, defined. Use-based exemption means an exemption based...
77-2701.44 - Building materials, defined. - 77-2701.44. Building materials, defined. Building materials means any property that...
77-2701.46 - Manufacturing, defined. - 77-2701.46. Manufacturing, defined. Manufacturing means an action or series of...
77-2701.47 - Manufacturing machinery and equipment, defined. - 77-2701.47. Manufacturing machinery and equipment, defined. (1) Manufacturing machinery and...
77-2701.48 - Bundled transaction, defined. - 77-2701.48. Bundled transaction, defined. (1) Bundled transaction means the retail...
77-2701.49 - Delivered electronically, defined. - 77-2701.49. Delivered electronically, defined. Delivered electronically means obtained by the...
77-2701.50 - Digital audio works, defined. - 77-2701.50. Digital audio works, defined. Digital audio works means works...
77-2701.51 - Digital audiovisual works, defined. - 77-2701.51. Digital audiovisual works, defined. Digital audiovisual works means a...
77-2701.52 - Digital books, defined. - 77-2701.52. Digital books, defined. Digital books means works that are...
77-2701.53 - Digital code, defined. - 77-2701.53. Digital code, defined. Digital code means a code which...
77-2701.54 - Data center, defined. - 77-2701.54. Data center, defined. Data center means computers, supporting equipment,...
77-2701.55 - Admission, defined. - 77-2701.55. Admission, defined. (1) Admission means the right or privilege...
77-2702.03 - Transferred to section 77-2701.04. - 77-2702.03. Transferred to section 77-2701.04.
77-2702.04 - Transferred to section 77-2701.07. - 77-2702.04. Transferred to section 77-2701.07.
77-2702.05 - Transferred to section 77-2701.10. - 77-2702.05. Transferred to section 77-2701.10.
77-2702.06 - Transferred to section 77-2701.13. - 77-2702.06. Transferred to section 77-2701.13.
77-2702.07 - Transferred to section 77-2701.16. - 77-2702.07. Transferred to section 77-2701.16.
77-2702.08 - Transferred to section 77-2701.17. - 77-2702.08. Transferred to section 77-2701.17.
77-2702.09 - Transferred to section 77-2701.24. - 77-2702.09. Transferred to section 77-2701.24.
77-2702.10 - Transferred to section 77-2701.25. - 77-2702.10. Transferred to section 77-2701.25.
77-2702.11 - Transferred to section 77-2701.28. - 77-2702.11. Transferred to section 77-2701.28.
77-2702.14 - Transferred to section 77-2701.32. - 77-2702.14. Transferred to section 77-2701.32.
77-2702.15 - Transferred to section 77-2701.33. - 77-2702.15. Transferred to section 77-2701.33.
77-2702.16 - Transferred to section 77-2701.34. - 77-2702.16. Transferred to section 77-2701.34.
77-2702.18 - Transferred to section 77-2701.36. - 77-2702.18. Transferred to section 77-2701.36.
77-2702.19 - Transferred to section 77-2701.37. - 77-2702.19. Transferred to section 77-2701.37.
77-2702.20 - Transferred to section 77-2701.39. - 77-2702.20. Transferred to section 77-2701.39.
77-2702.21 - Transferred to section 77-2701.40. - 77-2702.21. Transferred to section 77-2701.40.
77-2702.22 - Transferred to section 77-2701.41. - 77-2702.22. Transferred to section 77-2701.41.
77-2702.23 - Transferred to section 77-2701.42. - 77-2702.23. Transferred to section 77-2701.42.
77-2702.24 - Transferred to section 77-2701.06. - 77-2702.24. Transferred to section 77-2701.06.
77-2702.25 - Transferred to section 77-2701.19. - 77-2702.25. Transferred to section 77-2701.19.
77-2702.26 - Transferred to section 77-2701.27. - 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. Sales and use tax; rate; collection; collection fee; understatement;...
77-2703.01 - General sourcing rules. - 77-2703.01. General sourcing rules. (1) The determination of whether a...
77-2703.03 - Direct mail sourcing. - 77-2703.03. Direct mail sourcing. (1) This section applies when sourcing...
77-2703.04 - Telecommunications sourcing rule. - 77-2703.04. Telecommunications sourcing rule. (1) Except for the telecommunications service...
77-2704.02 - Federal or state constitution or federal statute; exemption. - 77-2704.02. Federal or state constitution or federal statute; exemption. Sales...
77-2704.03 - Aircraft fuel; exemption. - 77-2704.03. Aircraft fuel; exemption. Sales and use taxes shall not...
77-2704.04 - Minerals, oil, or gas; exemption. - 77-2704.04. Minerals, oil, or gas; exemption. Sales and use taxes...
77-2704.05 - Motor vehicle fuels; diesel and compressed fuels; exemption. - 77-2704.05. Motor vehicle fuels; diesel and compressed fuels; exemption. Sales...
77-2704.06 - Contract entered into prior to June 1, 1967; exemption. - 77-2704.06. Contract entered into prior to June 1, 1967; exemption....
77-2704.07 - Newspaper; exemption. - 77-2704.07. Newspaper; exemption. Sales and use taxes shall not be...
77-2704.08 - Leased property; exemption. - 77-2704.08. Leased property; exemption. Sales and use taxes shall not...
77-2704.09 - Insulin; prescription drugs; mobility enhancing equipment; medical equipment; exemptions. - 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. - 77-2704.10. Prepared food and food and food ingredients; fees and...
77-2704.11 - Shipment outside this state; exemption. - 77-2704.11. Shipment outside this state; exemption. Sales and use taxes...
77-2704.12 - Nonprofit religious, service, educational, or medical organization; exemption; purchasing agents. - 77-2704.12. Nonprofit religious, service, educational, or medical organization; exemption; purchasing...
77-2704.13 - Fuel, energy, or water sources; exemption. - 77-2704.13. Fuel, energy, or water sources; exemption. Sales and use...
77-2704.14 - Coin-operated laundering and cleaning machines; exemption. - 77-2704.14. Coin-operated laundering and cleaning machines; exemption. Sales and use...
77-2704.15 - Purchases by state, schools, or governmental units; exemption; purchasing agents. - 77-2704.15. Purchases by state, schools, or governmental units; exemption; purchasing...
77-2704.16 - Purchases by Nebraska State Fair Board; exemption. - 77-2704.16. Purchases by Nebraska State Fair Board; exemption. Sales and...
77-2704.17 - Purchases by Nebraska Investment Finance Authority; exemption. - 77-2704.17. Purchases by Nebraska Investment Finance Authority; exemption. Sales and...
77-2704.20 - Purchases by licensees of the State Racing and Gaming Commission; exemption. - 77-2704.20. Purchases by licensees of the State Racing and Gaming...
77-2704.21 - Purchase of motor vehicle for disabled person; exemption. - 77-2704.21. Purchase of motor vehicle for disabled person; exemption. Sales...
77-2704.22 - Manufacturing machinery and equipment and related services; exemption. - 77-2704.22. Manufacturing machinery and equipment and related services; exemption. (1)...
77-2704.23 - Semen and insemination services; exemption. - 77-2704.23. Semen and insemination services; exemption. Sales and use taxes...
77-2704.24 - Food or food ingredients; exemptions. - 77-2704.24. Food or food ingredients; exemptions. (1) Sales and use...
77-2704.25 - Sales by school organizations; exemption. - 77-2704.25. Sales by school organizations; exemption. Sales and use taxes...
77-2704.26 - Aircraft; exemption. - 77-2704.26. Aircraft; exemption. Sales and use taxes shall not be...
77-2704.27 - Railroad rolling stock; exemption. - 77-2704.27. Railroad rolling stock; exemption. Sales and use taxes shall...
77-2704.28 - Leases between related companies; exemption. - 77-2704.28. Leases between related companies; exemption. A lease of property...
77-2704.29 - Sales tax payment; exemption from use tax. - 77-2704.29. Sales tax payment; exemption from use tax. The storage,...
77-2704.30 - Use tax; general exemptions. - 77-2704.30. Use tax; general exemptions. The use tax imposed in...
77-2704.31 - Sales or use tax paid in another state; credit given. - 77-2704.31. Sales or use tax paid in another state; credit...
77-2704.32 - Projects outside the United States; refund of tax. - 77-2704.32. Projects outside the United States; refund of tax. When...
77-2704.33 - Fixed-price contract; change in sales tax rate; refund of tax; failure to pay tax; penalty. - 77-2704.33. Fixed-price contract; change in sales tax rate; refund of...
77-2704.34 - Tax included in sale price; authorized. - 77-2704.34. Tax included in sale price; authorized. For purposes of...
77-2704.35 - Agents treated as vendors; joint responsibility. - 77-2704.35. Agents treated as vendors; joint responsibility. When the Tax...
77-2704.36 - Agricultural machinery and equipment; net wrap; exemption. - 77-2704.36. Agricultural machinery and equipment; net wrap; exemption. (1) Sales...
77-2704.38 - State lottery tickets; exemption. - 77-2704.38. State lottery tickets; exemption. Sales and use taxes shall...
77-2704.39 - Copyrighted material; used for rebroadcasting; exemption. - 77-2704.39. Copyrighted material; used for rebroadcasting; exemption. Sales and use...
77-2704.40 - Molds, dies, and patterns; exemption. - 77-2704.40. Molds, dies, and patterns; exemption. Sales and use taxes...
77-2704.41 - Feed, water, veterinary medicines, and agricultural chemicals; exemption. - 77-2704.41. Feed, water, veterinary medicines, and agricultural chemicals; exemption. (1)...
77-2704.42 - Copies of public records; exemption; exception. - 77-2704.42. Copies of public records; exemption; exception. Sales and use...
77-2704.43 - Industrial machinery and equipment; reciprocal exemption. - 77-2704.43. Industrial machinery and equipment; reciprocal exemption. Sales and use...
77-2704.44 - Use tax; when imposed. - 77-2704.44. Use tax; when imposed. (1) Except for a transaction...
77-2704.45 - Ingredient or component parts; exemption. - 77-2704.45. Ingredient or component parts; exemption. Sales and use taxes...
77-2704.46 - Food for human consumption; agricultural components; oxygen for aquaculture; exemption. - 77-2704.46. Food for human consumption; agricultural components; oxygen for aquaculture;...
77-2704.47 - Containers; exemption. - 77-2704.47. Containers; exemption. Sales and use taxes shall not be...
77-2704.48 - Occasional sale; exemption. - 77-2704.48. Occasional sale; exemption. Sales and use taxes shall not...
77-2704.49 - Reciprocal exemption. - 77-2704.49. Reciprocal exemption. Sales tax shall not be imposed on...
77-2704.50 - Railroad rolling stock; common or contract carrier; exemption. - 77-2704.50. Railroad rolling stock; common or contract carrier; exemption. Sales...
77-2704.51 - Telecommunications services or dark fiber between telecommunications companies; 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. - 77-2704.52. Prepaid calling service or prepaid wireless calling service; exemption....
77-2704.53 - Videotape and film rentals; satellite programming and 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. - 77-2704.54. 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. - 77-2704.55. Certain contractor labor; refund; procedure; Department of Revenue Contractor...
77-2704.56 - Purchase of certain property or fine art by museum; exemption. - 77-2704.56. Purchase of certain property or fine art by museum;...
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. - 77-2704.57. Personal property used in C-BED project or community-based energy...
77-2704.58 - Depositions, bills of exceptions, and transcripts sold by court reporter; exemption. - 77-2704.58. Depositions, bills of exceptions, and transcripts sold by court...
77-2704.59 - Medical records; exemption. - 77-2704.59. Medical records; exemption. Sales and use taxes shall not...
77-2704.60 - Mineral oil applied to grain as dust suppressant; exemption. - 77-2704.60. Mineral oil applied to grain as dust suppressant; exemption....
77-2704.61 - Biochips; exemption. - 77-2704.61. Biochips; exemption. (1) Sales and use taxes shall not...
77-2704.62 - Data center; exemption. - 77-2704.62. Data center; exemption. Sales and use taxes shall not...
77-2704.63 - Youth sports event, youth sports league, or youth competitive educational activity; exemption. - 77-2704.63. Youth sports event, youth sports league, or youth competitive...
77-2704.64 - Repair or replacement parts for agricultural machinery and equipment used in commercial agriculture; exemption. - 77-2704.64. Repair or replacement parts for agricultural machinery and equipment...
77-2704.65 - Historic automobile museum; exemption. - 77-2704.65. Historic automobile museum; exemption. (1) Sales and use taxes...
77-2704.66 - Currency or bullion; exemption. - 77-2704.66. Currency or bullion; exemption. (1) Sales and use taxes...
77-2704.67 - Membership or admission to or purchase by zoo or aquarium; exemption. - 77-2704.67. Membership or admission to or purchase by zoo or...
77-2704.68 - Residential water service; exemption. - 77-2704.68. Residential water service; exemption. Sales and use taxes shall...
77-2704.69 - Catalysts, chemicals, and materials used in the process of manufacturing ethyl alcohol; exemption. - 77-2704.69. Catalysts, chemicals, and materials used in the process of...
77-2704.70 - Feminine hygiene products; exemption. - 77-2704.70. Feminine hygiene products; exemption. (1) Sales and use taxes...
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. Sales and use tax; retailer; registration; permit; form; revocation;...
77-2705.01 - Direct payment permit; issuance; application; fee. - 77-2705.01. Direct payment permit; issuance; application; fee. (1) The Tax...
77-2705.02 - Direct payment permit; rights and duties of holder. - 77-2705.02. Direct payment permit; rights and duties of holder. The...
77-2705.03 - Direct payment permit; revocation; relinquishment. - 77-2705.03. Direct payment permit; revocation; relinquishment. (1) The holder of...