Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation

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

77-2705.05 - Direct payment permit; managed compliance agreements; authorized. - 77-2705.05. Direct payment permit; managed compliance agreements; authorized. (1) The...

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

77-2706.01 - Retailer of aircraft; use tax; option; election; conditions. - 77-2706.01. Retailer of aircraft; use tax; option; election; conditions. (1)...

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

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. Sales and use tax; returns; date due; failure to...

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

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

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

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. - 77-2711. Sales and use tax; Tax Commissioner; enforcement; records; retain;...

77-2712.02 - Legislative findings. - 77-2712.02. Legislative findings. (1) The Legislature finds that a simplified...

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

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

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

77-2712.06 - Agreement; effect. - 77-2712.06. Agreement; effect. The agreement is an accord among individual...

77-2712.07 - Rights under the agreement. - 77-2712.07. Rights under the agreement. (1) The agreement binds and...

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

77-2714 - Terms; references; incorporation of federal law. - 77-2714. Terms; references; incorporation of federal law. Any term used...

77-2714.01 - Terms, defined. - 77-2714.01. Terms, defined. As used in sections 77-2714 to 77-27,123,...

77-2715 - Income tax; rate; credits; refund. - 77-2715. Income tax; rate; credits; refund. (1) A tax is...

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

77-2715.02 - Rate schedules; established; other taxes; tax rate. - 77-2715.02. Rate schedules; established; other taxes; tax rate. (1) The...

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

77-2715.07 - Income tax credits. - 77-2715.07. Income tax credits. (1) There shall be allowed to...

77-2715.08 - Capital gains; terms, defined. - 77-2715.08. Capital gains; terms, defined. For purposes of this section...

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

77-2716 - Income tax; adjustments. - 77-2716. Income tax; adjustments. (1) The following adjustments to federal...

77-2716.01 - Personal exemptions; standard deduction; computation. - 77-2716.01. Personal exemptions; standard deduction; computation. (1)(a) Through tax year...

77-2716.03 - Income tax; disallowance of itemized deductions; calculation. - 77-2716.03. Income tax; disallowance of itemized deductions; calculation. (1) Any...

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

77-2724 - Nonresident estates or trusts; income; how determined. - 77-2724. Nonresident estates or trusts; income; how determined. (1) For...

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

77-2727 - Income tax; partnership; subject to act; credit. - 77-2727. Income tax; partnership; subject to act; credit. (1) A...

77-2728 - Income tax; partnership; income; how determined. - 77-2728. Income tax; partnership; income; how determined. Each item of...

77-2729 - Nonresident partner; income; how determined. - 77-2729. Nonresident partner; income; how determined. (1) In determining the...

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

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

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

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

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

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

77-2734.02 - Corporate taxpayer; income tax rate; how determined. - 77-2734.02. Corporate taxpayer; income tax rate; how determined. (1) Except...

77-2734.03 - Income tax; tax credits. - 77-2734.03. Income tax; tax credits. (1)(a) For taxable years commencing...

77-2734.04 - Income tax; terms, defined. - 77-2734.04. Income tax; terms, defined. As used in sections 77-2734.01...

77-2734.05 - Income tax; unitary business; taxable income; how determined. - 77-2734.05. Income tax; unitary business; taxable income; how determined. (1)...

77-2734.06 - Income tax; unitary business; apportionment of income. - 77-2734.06. Income tax; unitary business; apportionment of income. (1) The...

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

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

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

77-2734.10 - Income tax; adjustment of factors. - 77-2734.10. Income tax; adjustment of factors. The factors computed pursuant...

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

77-2734.12 - Income tax; property factor; how determined. - 77-2734.12. Income tax; property factor; how determined. (1) The property...

77-2734.13 - Income tax; payroll factor; how determined. - 77-2734.13. Income tax; payroll factor; how determined. (1) The payroll...

77-2734.14 - Income tax; sales factor; how determined. - 77-2734.14. Income tax; sales factor; how determined. (1) The sales...

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

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

77-2753 - Income tax; withholding from wages and other payments. - 77-2753. Income tax; withholding from wages and other payments. (1)(a)...

77-2754 - Income tax; withholdings; written statement required. - 77-2754. Income tax; withholdings; written statement required. Every employer or...

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

77-2756 - Income tax; employer or payor; withholding for tax. - 77-2756. Income tax; employer or payor; withholding for tax. (1)...

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

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

77-2759 - Income tax; taxable year. - 77-2759. Income tax; taxable year. (1) For purposes of the...

77-2760 - Income tax; accounting method. - 77-2760. Income tax; accounting method. (1) For purposes of the...

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

77-2763 - Income tax; taxpayer; deceased; return. - 77-2763. Income tax; taxpayer; deceased; return. (1) An income tax...

77-2764 - Income tax; fiduciary; notice of qualification. - 77-2764. Income tax; fiduciary; notice of qualification. Every receiver, trustee...

77-2765 - Partial-year resident individual; filing requirements. - 77-2765. Partial-year resident individual; filing requirements. If an individual is...

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

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

77-2769 - Income tax; estimated tax; payment; date. - 77-2769. Income tax; estimated tax; payment; date. (1) Every resident...

77-2769.01 - Income tax; corporation; overpayment of estimated tax; adjustment; procedure. - 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. Income tax; filing or payment; extension of time; bond;...

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

77-2771 - Income tax; return, declaration, statement, signature; effect. - 77-2771. Income tax; return, declaration, statement, signature; effect. (1) Any...

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

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

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

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

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

77-2777 - Income tax; deficiency; notice. - 77-2777. Income tax; deficiency; notice. Sixty days after the date...

77-2778 - Income tax; deficiency; written protest; time. - 77-2778. Income tax; deficiency; written protest; time. Within sixty days...

77-2779 - Income tax; notice of Tax Commissioner's determination; mailing; contents. - 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. - 77-2780. Income tax; Tax Commissioner; action on taxpayer's protest; when...

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

77-2782 - Income tax; evidence; federal determination; admissible. - 77-2782. Income tax; evidence; federal determination; admissible. Evidence of a...

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

77-2784 - Income tax; deficiency; waive restrictions. - 77-2784. Income tax; deficiency; waive restrictions. The taxpayer at any...

77-2785 - Income tax; assessment; deficiency; date. - 77-2785. Income tax; assessment; deficiency; date. (1) The amount of...

77-2786 - Deficiency determination; notice; limitation; extension of time periods. - 77-2786. Deficiency determination; notice; limitation; extension of time periods. (1)...

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

77-2788 - Income tax; delinquency; interest. - 77-2788. Income tax; delinquency; interest. (1) If any amount of...

77-2789 - Income tax; failure to file return; penalty. - 77-2789. Income tax; failure to file return; penalty. (1) In...

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

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

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

77-2793 - Claim for credit or refund; limitation. - 77-2793. Claim for credit or refund; limitation. (1) A claim...

77-2794 - Income tax; overpayment; interest. - 77-2794. Income tax; overpayment; interest. (1) Under regulations prescribed by...

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

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

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

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

77-2799 - Income tax; claim for refund; filing required; action. - 77-2799. Income tax; claim for refund; filing required; action. No...

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

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

77-27,102 - Income tax; collection; unpaid tax; notice. - 77-27,102. Income tax; collection; unpaid tax; notice. (1) The income...

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

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

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

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

77-27,110 - Income tax; liability of transferee. - 77-27,110. Income tax; liability of transferee. (1) The liability, at...

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

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

77-27,113 - Income tax; evasion; penalty. - 77-27,113. Income tax; evasion; penalty. Any person who willfully attempts...

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

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

77-27,116 - Income tax; false return; penalty. - 77-27,116. Income tax; false return; penalty. Any person who willfully...

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

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

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. Income tax; Tax Commissioner; administer and enforce sections; prescribe...

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

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

77-27,119.03 - Disclosure of election to be taxed as retailer; authorized. - 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. - 77-27,119.05. Income tax form; contribution to Nebraska State Fair. On...

77-27,119.06 - Nebraska State Fair contributions; disposition. - 77-27,119.06. Nebraska State Fair contributions; disposition. The Tax Commissioner shall...

77-27,120 - Income tax; Tax Commissioner; agreement with; effect. - 77-27,120. Income tax; Tax Commissioner; agreement with; effect. (1) The...

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

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

77-27,123 - Income tax; service in armed forces; effect. - 77-27,123. Income tax; service in armed forces; effect. (1) The...

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

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

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

77-27,128 - Judicial review; exclusive remedy. - 77-27,128. Judicial review; exclusive remedy. The review provided by section...

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

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

77-27,131 - Tax Commissioner; security required; when; sale of security; notice. - 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. Revenue Distribution Fund; created; use; collections under act; disposition....

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

77-27,133 - Nonresident; deficiency; action; process. - 77-27,133. Nonresident; deficiency; action; process. Unless otherwise specifically provided for...

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

77-27,135 - Notice; how given. - 77-27,135. Notice; how given. Whenever any notice required to be...

77-27,135.01 - Court ruling of unconstitutionality; effect. - 77-27,135.01. Court ruling of unconstitutionality; effect. Any decision by a...

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

77-27,139.02 - Aid to municipalities; terms, defined. - 77-27,139.02. Aid to municipalities; terms, defined. For purposes of sections...

77-27,139.03 - Aid to municipalities; calculation of state aid. - 77-27,139.03. Aid to municipalities; calculation of state aid. (1) State...

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

77-27,142 - Incorporated municipalities; sales and use tax; authorized; election. - 77-27,142. Incorporated municipalities; sales and use tax; authorized; election. (1)...

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

77-27,142.02 - Incorporated municipalities; sales and use tax; election; question; effect. - 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. - 77-27,142.03. Incorporated municipality; sales and use tax; petition to submit...

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

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

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

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

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

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

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

77-27,148 - Act, how cited. - 77-27,148. Act, how cited. Sections 77-27,142 to 77-27,148 may be...

77-27,149 - Terms, defined. - 77-27,149. Terms, defined. As used in sections 77-27,149 to 77-27,155...

77-27,150 - Refund; application; when; contents; hearing; approval. - 77-27,150. Refund; application; when; contents; hearing; approval. (1) An application...

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

77-27,152 - Refund; notice; modify or revoke; when; effect. - 77-27,152. Refund; notice; modify or revoke; when; effect. (1) The...

77-27,153 - Appeal; procedure. - 77-27,153. Appeal; procedure. (1) A party aggrieved by the issuance,...

77-27,154 - Rules and regulations. - 77-27,154. Rules and regulations. The Tax Commissioner may adopt and...

77-27,155 - Act, how cited. - 77-27,155. Act, how cited. Sections 77-27,149 to 77-27,155 shall be...

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

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

77-27,158 - Board; meetings; duty. - 77-27,158. Board; meetings; duty. The Nebraska Economic Forecasting Advisory Board...

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

77-27,160 - Legislative intent. - 77-27,160. Legislative intent. It is the intent of the Legislature...

77-27,161 - Terms, defined. - 77-27,161. Terms, defined. For purposes of sections 77-27,160 to 77-27,173,...

77-27,162 - Collection system; development; duties. - 77-27,162. Collection system; development; duties. The Department of Revenue, the...

77-27,163 - Collection system; additional remedy. - 77-27,163. Collection system; additional remedy. The collection remedy authorized by...

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

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

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

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

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

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

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

77-27,170 - Appeal. - 77-27,170. Appeal. Any appeal of an action taken at or...

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

77-27,172 - Completion of setoff; notice. - 77-27,172. Completion of setoff; notice. When the Department of Health...

77-27,173 - Costs of setoffs; reimbursement. - 77-27,173. Costs of setoffs; reimbursement. The Department of Health and...

77-27,174 - Act, how cited. - 77-27,174. Act, how cited. Sections 77-27,174 to 77-27,184 shall be...

77-27,175 - Agency, defined. - 77-27,175. Agency, defined. As used in the Tax Refund Setoff...

77-27,176 - Purpose of act; limitation. - 77-27,176. Purpose of act; limitation. The purpose of the Tax...

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

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

77-27,179 - Tax refund setoff; procedure; joint return; how treated. - 77-27,179. Tax refund setoff; procedure; joint return; how treated. (1)...

77-27,180 - Setoff; notice; contents. - 77-27,180. Setoff; notice; contents. Within thirty days of a transfer...

77-27,181 - Application for hearing; when effective. - 77-27,181. Application for hearing; when effective. A written application for...

77-27,182 - Hearing and appeal; procedure. - 77-27,182. Hearing and appeal; procedure. If the Department of Revenue...

77-27,183 - Improper setoff; how treated. - 77-27,183. Improper setoff; how treated. In the case of an...

77-27,184 - Tax Commissioner; adopt rules and regulations. - 77-27,184. Tax Commissioner; adopt rules and regulations. The Tax Commissioner...

77-27,187 - Act, how cited. - 77-27,187. Act, how cited. Sections 77-27,187 to 77-27,195 shall be...

77-27,187.01 - Terms, defined. - 77-27,187.01. Terms, defined. For purposes of the Nebraska Advantage Rural...

77-27,187.02 - Application; deadline; contents; fee; written agreement; contents. - 77-27,187.02. Application; deadline; contents; fee; written agreement; contents. (1) To...

77-27,187.03 - Legislative findings. - 77-27,187.03. Legislative findings. The Legislature hereby finds and declares that...

77-27,188 - Tax credit; allowed; when; amount; repayment. - 77-27,188. Tax credit; allowed; when; amount; repayment. (1) A refundable...

77-27,188.01 - Tax credit; claim; use; payment by contractor; how treated; applicability of section. - 77-27,188.01. Tax credit; claim; use; payment by contractor; how treated;...

77-27,188.02 - Failure to maintain investment and employment level; effect. - 77-27,188.02. Failure to maintain investment and employment level; effect. If...

77-27,188.03 - Employees; verification of status required; exclusion. - 77-27,188.03. Employees; verification of status required; exclusion. (1) The Tax...

77-27,189 - Qualified business, defined. - 77-27,189. Qualified business, defined. (1) A qualified business means any...

77-27,190 - Employment expansion; how determined. - 77-27,190. Employment expansion; how determined. (1) A taxpayer shall be...

77-27,191 - Investment increase; how determined. - 77-27,191. Investment increase; how determined. (1) A taxpayer shall be...

77-27,192 - Existing business acquisition, disposal, reorganization, or relocation; computation; certain transactions excluded. - 77-27,192. Existing business acquisition, disposal, reorganization, or relocation; computation; certain...

77-27,194 - Credit; when transferable. - 77-27,194. Credit; when transferable. The credit allowed under the Nebraska...

77-27,194.01 - Refund claims; interest not allowable. - 77-27,194.01. Refund claims; interest not allowable. For all refund claims...

77-27,195 - Report; contents; joint hearing. - 77-27,195. Report; contents; joint hearing. (1) The Tax Commissioner shall...

77-27,196.01 - Changes to sections; when operative; credits; applicability of act. - 77-27,196.01. Changes to sections; when operative; credits; applicability of act....

77-27,197 - Legislative intent. - 77-27,197. Legislative intent. It is the intent of the Legislature...

77-27,198 - Collection system; departments implement. - 77-27,198. Collection system; departments implement. The Department of Revenue, the...

77-27,199 - Terms, defined. - 77-27,199. Terms, defined. For purposes of sections 77-27,197 to 77-27,209:...

77-27,200 - Collection remedy; cumulative. - 77-27,200. Collection remedy; cumulative. The collection remedy authorized by sections...

77-27,201 - Debt; submission for collection; when. - 77-27,201. Debt; submission for collection; when. The Department of Labor...

77-27,202 - Department of Labor; Department of Revenue; notifications required. - 77-27,202. Department of Labor; Department of Revenue; notifications required. (1)...

77-27,203 - Application for hearing; adjustment to debt. - 77-27,203. Application for hearing; adjustment to debt. A written application...

77-27,204 - Appeal; procedure. - 77-27,204. Appeal; procedure. Any appeal of an action taken or...

77-27,205 - Final determination; certification of debt; Department of Administrative Services; duties. - 77-27,205. Final determination; certification of debt; Department of Administrative Services;...

77-27,206 - Notification to debtor; contents. - 77-27,206. Notification to debtor; contents. When the Department of Labor...

77-27,207 - Reimbursement of costs. - 77-27,207. Reimbursement of costs. The Department of Labor shall reimburse...

77-27,208 - Setoffs; priorities. - 77-27,208. Setoffs; priorities. Setoffs against state income tax refunds shall...

77-27,209 - Rules and regulations. - 77-27,209. Rules and regulations. The Department of Labor shall adopt...

77-27,210 - Legislative intent. - 77-27,210. Legislative intent. It is the intent of the Legislature...

77-27,211 - Collection system; departments implement. - 77-27,211. Collection system; departments implement. The Department of Revenue, the...

77-27,212 - Terms, defined. - 77-27,212. Terms, defined. For purposes of sections 77-27,210 to 77-27,221:...

77-27,213 - Collection remedy; cumulative. - 77-27,213. Collection remedy; cumulative. The collection remedy authorized by sections...

77-27,214 - Debt; submission for collection; when. - 77-27,214. Debt; submission for collection; when. The Department of Motor...

77-27,215 - Department of Motor Vehicles; Department of Revenue; notifications required. - 77-27,215. Department of Motor Vehicles; Department of Revenue; notifications required....

77-27,216 - Application for hearing; adjustment to debt. - 77-27,216. Application for hearing; adjustment to debt. A written application...

77-27,217 - Appeal; procedure. - 77-27,217. Appeal; procedure. Any appeal of an action taken or...

77-27,218 - Final determination; certification of debt; Department of Administrative Services; duties. - 77-27,218. Final determination; certification of debt; Department of Administrative Services;...

77-27,219 - Notification to debtor; contents. - 77-27,219. Notification to debtor; contents. When the Department of Motor...

77-27,220 - Reimbursement of costs. - 77-27,220. Reimbursement of costs. The Department of Motor Vehicles shall...

77-27,221 - Rules and regulations. - 77-27,221. Rules and regulations. The Department of Motor Vehicles shall...

77-27,222 - Internal Revenue Code amendment; Tax Commissioner; duties; report. - 77-27,222. Internal Revenue Code amendment; Tax Commissioner; duties; report. (1)...

77-27,223 - County; license or occupation tax; authorized; election. - 77-27,223. County; license or occupation tax; authorized; election. A county...

77-27,224 - County board; election; question; effect. - 77-27,224. County board; election; question; effect. The county board shall...

77-27,225 - Election; notice. - 77-27,225. Election; notice. The county board shall give notice of...

77-27,226 - Petition to submit question. - 77-27,226. Petition to submit question. Whenever, at least forty-five days...

77-27,227 - Submission of question; limitation. - 77-27,227. Submission of question; limitation. The question of imposing a...

77-27,235 - Renewable energy tax credit; Department of Revenue; powers. - 77-27,235. Renewable energy tax credit; Department of Revenue; powers. (1)...

77-27,236 - Biodiesel facility tax credit; conditions; facility; requirements; information not public record. - 77-27,236. Biodiesel facility tax credit; conditions; facility; requirements; information not...

77-27,237 - Out-of-state retailers; collect and remit sales tax; Department of Revenue; duties. - 77-27,237. Out-of-state retailers; collect and remit sales tax; Department of...

77-27,238 - Temporary Assistance for Needy Families Program recipient; employer tax credit; Department of Revenue; report; contents. - 77-27,238. Temporary Assistance for Needy Families Program recipient; employer tax...

77-27,239 - Online hosting platform; Tax Commissioner; agreement authorized; powers. - 77-27,239. Online hosting platform; Tax Commissioner; agreement authorized; powers. (1)...

77-27,240 - Individual convicted of a felony; employer; tax credit; application; Department of Revenue; powers and duties. - 77-27,240. Individual convicted of a felony; employer; tax credit; application;...

77-2801 - Property; unpaid taxes; sale; when. - 77-2801. Property; unpaid taxes; sale; when. Whenever the state or...

77-2802 - Property; unpaid taxes; governing body; certify to county treasurer; certify value of property less than total taxes. - 77-2802. Property; unpaid taxes; governing body; certify to county treasurer;...

77-2803 - Property; unpaid taxes; sale; date. - 77-2803. Property; unpaid taxes; sale; date. The county treasurer shall...

77-2804 - Property; unpaid taxes; sale; notice; procedure if no bid is made. - 77-2804. Property; unpaid taxes; sale; notice; procedure if no bid...

77-2805 - Property; unpaid taxes; notice to state and political subdivisions. - 77-2805. Property; unpaid taxes; notice to state and political subdivisions....

77-2806 - Property; unpaid taxes; sale; who may purchase. - 77-2806. Property; unpaid taxes; sale; who may purchase. The state...

77-2807 - Property; unpaid taxes; sale; proceeds; disposition. - 77-2807. Property; unpaid taxes; sale; proceeds; disposition. The proceeds of...

77-2808 - Property; unpaid taxes and costs; cancellation; when. - 77-2808. Property; unpaid taxes and costs; cancellation; when. If after...

77-2809 - Property; unpaid taxes; sale; proceeds insufficient; special assessments, interest, penalty; cancel. - 77-2809. Property; unpaid taxes; sale; proceeds insufficient; special assessments, interest,...

77-2901 - Act, how cited. - 77-2901. Act, how cited. Sections 77-2901 to 77-2912 shall be...

77-2902 - Terms, defined. - 77-2902. Terms, defined. For purposes of the Nebraska Job Creation...

77-2903 - Local preservation ordinance or resolution; approval. - 77-2903. Local preservation ordinance or resolution; approval. For purposes of...

77-2904 - Credit; amount; claim; approval; procedure. - 77-2904. Credit; amount; claim; approval; procedure. (1) Any person incurring...

77-2905 - Application for credits; form; contents; officer; review; allocation of credits; notice of determination; denial; appeal; limit on credits; holder of allocation; duties. - 77-2905. Application for credits; form; contents; officer; review; allocation of...

77-2906 - Request for final approval; form; approval; when; department; duties; extension; denial; appeal; credit; issuance of certificates; fee; credit carried forward. - 77-2906. Request for final approval; form; approval; when; department; duties;...

77-2907 - Fees. - 77-2907. Fees. The officer shall establish and collect the application...

77-2908 - Recapture of credits; written notice; procedure; amount. - 77-2908. Recapture of credits; written notice; procedure; amount. All or...

77-2909 - Transfer, sale, or assignment of credit; limitation; use; notice; department; duties; powers. - 77-2909. Transfer, sale, or assignment of credit; limitation; use; notice;...

77-2910 - Rules and regulations; Nebraska State Historical Society; Department of Revenue; joint report; contents. - 77-2910. Rules and regulations; Nebraska State Historical Society; Department of...

77-2911 - Nebraska Job Creation and Mainstreet Revitalization Fund; created; use; investment. - 77-2911. Nebraska Job Creation and Mainstreet Revitalization Fund; created; use;...

77-2912 - Application deadline; allocation, issuance, or use of credits deadline. - 77-2912. Application deadline; allocation, issuance, or use of credits deadline....

77-3001 - Terms, defined. - 77-3001. Terms, defined. For purposes of the Mechanical Amusement Device...

77-3002 - Operator; license; application; limitations; renewal; fees; service of process. - 77-3002. Operator; license; application; limitations; renewal; fees; service of process....

77-3003 - Distributor; license; application; limitations; fees. - 77-3003. Distributor; license; application; limitations; fees. Any distributor shall be...

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... - 77-3003.01. Seizure of mechanical amusement device; penalty; determination cash device...

77-3003.02 - Operation of cash device; restrictions. - 77-3003.02. Operation of cash device; restrictions. No cash device shall...

77-3004 - Occupation tax; amount; payment. - 77-3004. Occupation tax; amount; payment. (1) An occupation tax is...

77-3005 - Occupation tax; addition to other taxes and fees. - 77-3005. Occupation tax; addition to other taxes and fees. The...

77-3006 - Tax Commissioner; administration of act. - 77-3006. Tax Commissioner; administration of act. The administration of the...

77-3007 - Tax; payment; decal; form; display. - 77-3007. Tax; payment; decal; form; display. (1) The payment of...

77-3008 - Municipalities; political subdivisions; power to tax. - 77-3008. Municipalities; political subdivisions; power to tax. Nothing in the...

77-3009 - Violations; penalty. - 77-3009. Violations; penalty. (1) Any person who places a mechanical...

77-3010 - Violations; prosecution; limitation. - 77-3010. Violations; prosecution; limitation. Prosecutions for any violations of the...

77-3011 - Act, how cited. - 77-3011. Act, how cited. Sections 77-3001 to 77-3011 shall be...

77-3101 - Act, how cited. - 77-3101. Act, how cited. Sections 77-3101 to 77-3106 shall be...

77-3102 - Terms, defined. - 77-3102. Terms, defined. For purposes of the Volunteer Emergency Responders...

77-3103 - Qualification; points; basis. - 77-3103. Qualification; points; basis. (1) The standard criteria for qualified...

77-3104 - Certification administrator; designation; duties; notice to volunteer member; written certification. - 77-3104. Certification administrator; designation; duties; notice to volunteer member; written...

77-3105 - Certification administrator; certified list of volunteer members; duties; income tax credit. - 77-3105. Certification administrator; certified list of volunteer members; duties; income...

77-3106 - Laws 2018, LB760, retroactive applicability; certification administrator; duties; county board; duties. - 77-3106. Laws 2018, LB760, retroactive applicability; certification administrator; duties; county...

77-3201 - Land Reutilization Authority; created; powers; purpose. - 77-3201. Land Reutilization Authority; created; powers; purpose. (1) There may...

77-3202 - Authority; beneficiaries. - 77-3202. Authority; beneficiaries. The beneficiaries of the authority shall be...

77-3203 - Land Reutilization Commission; created; members; appointment; serve without compensation. - 77-3203. Land Reutilization Commission; created; members; appointment; serve without compensation....

77-3204 - Reutilization commission; meeting; officers; bond; oath. - 77-3204. Reutilization commission; meeting; officers; bond; oath. (1) The members...

77-3205 - Authority; seal; adopt; conveyances; requirements. - 77-3205. Authority; seal; adopt; conveyances; requirements. (1) The authority shall...

77-3206 - Authority; duties. - 77-3206. Authority; duties. It shall be the duty of such...

77-3206.01 - Authority; sale of real property; notification to adjacent real property owner required. - 77-3206.01. Authority; sale of real property; notification to adjacent real...

77-3206.02 - Authority; transfer to land bank authorized. - 77-3206.02. Authority; transfer to land bank authorized. Notwithstanding any provision...

77-3207 - Authority; employees; disbursements; fiscal year; audit; warrants. - 77-3207. Authority; employees; disbursements; fiscal year; audit; warrants. (1) The...

77-3208 - Authority; perpetual inventory. - 77-3208. Authority; perpetual inventory. Such authority shall set up and...

77-3209 - Authority; set up accounts; proceeds; how disbursed. - 77-3209. Authority; set up accounts; proceeds; how disbursed. (1) The...

77-3210 - Authority; members; employees; prohibited acts; violations; penalty. - 77-3210. Authority; members; employees; prohibited acts; violations; penalty. (1) Neither...

77-3211 - Sheriff; no bids; authority deemed purchaser; payment; applicability of section. - 77-3211. Sheriff; no bids; authority deemed purchaser; payment; applicability of...

77-3212 - Title subject to rights-of-way, easements, covenants, and rights of redemption. - 77-3212. Title subject to rights-of-way, easements, covenants, and rights of...

77-3213 - Act, how cited. - 77-3213. Act, how cited. Sections 77-3201 to 77-3213 shall be...

77-3301 - Decedent's domicile; arbitration agreement. - 77-3301. Decedent's domicile; arbitration agreement. When the Nebraska taxing authority...

77-3302 - Arbitration board; hearings. - 77-3302. Arbitration board; hearings. The board shall hold hearings at...

77-3303 - Powers of board; contempt proceedings. - 77-3303. Powers of board; contempt proceedings. The board shall have...

77-3304 - Board; determination of domicile. - 77-3304. Board; determination of domicile. The board shall, by majority...

77-3305 - Board; majority vote. - 77-3305. Board; majority vote. Except as provided in section 77-3303...

77-3306 - Filing of determination of domicile and other documents. - 77-3306. Filing of determination of domicile and other documents. The...

77-3307 - No interest for nonpayment of taxes. - 77-3307. No interest for nonpayment of taxes. In any case...

77-3308 - Compromise by parties to arbitration agreement. - 77-3308. Compromise by parties to arbitration agreement. Nothing contained herein...

77-3309 - Board; compensation and expenses. - 77-3309. Board; compensation and expenses. The compensation and expenses of...

77-3310 - Compromise agreement; amount accepted as full satisfaction of death taxes; filing of agreement; interest; how computed. - 77-3310. Compromise agreement; amount accepted as full satisfaction of death...

77-3311 - Determination of domicile; election to invoke act; notice; rejection; effect. - 77-3311. Determination of domicile; election to invoke act; notice; rejection;...

77-3312 - Reciprocal application. - 77-3312. Reciprocal application. Sections 77-3301 to 77-3316 shall apply only...

77-3313 - Terms, defined. - 77-3313. Terms, defined. For purposes of the Uniform Act on...

77-3314 - Act, how interpreted. - 77-3314. Act, how interpreted. Sections 77-3301 to 77-3316 shall be...

77-3315 - Act, how cited. - 77-3315. Act, how cited. Sections 77-3301 to 77-3316 shall be...

77-3316 - Act, time of taking effect. - 77-3316. Act, time of taking effect. Sections 77-3301 to 77-3316...

77-3401 - Act, how cited. - 77-3401. Act, how cited. Sections 77-3401 to 77-3411 shall be...

77-3402 - Political subdivisions; budget limitation; petition; election; procedure. - 77-3402. Political subdivisions; budget limitation; petition; election; procedure. If the...

77-3404 - Budget limitation; approval; effect. - 77-3404. Budget limitation; approval; effect. When a budget limitation is...

77-3405 - Petition; contents; election; when held. - 77-3405. Petition; contents; election; when held. The petition calling for...

77-3406 - Election; notice; ballot; form. - 77-3406. Election; notice; ballot; form. (1) Notice of an election...

77-3407 - Petition; unlawful signature; penalty. - 77-3407. Petition; unlawful signature; penalty. Any person who signs a...

77-3408 - Election; statutes; applicability. - 77-3408. Election; statutes; applicability. The statutes of this state relating...

77-3409 - Budget limitation; two or more proposals; how treated; placed on ballot. - 77-3409. Budget limitation; two or more proposals; how treated; placed...

77-3410 - Budget limitation; duration; termination; procedure. - 77-3410. Budget limitation; duration; termination; procedure. Any limitation placed on...

77-3410.01 - Budget limitation adopted prior to April 11, 1981; termination. - 77-3410.01. Budget limitation adopted prior to April 11, 1981; termination....

77-3411 - Statutory limitation on budgets; not applicable; when. - 77-3411. Statutory limitation on budgets; not applicable; when. Any statutory...

77-3442 - Property tax levies; maximum levy; exceptions. - 77-3442. Property tax levies; maximum levy; exceptions. (1) Property tax...

77-3443 - Other political subdivisions; levy limit; levy request; governing body; duties; allocation of levy. - 77-3443. Other political subdivisions; levy limit; levy request; governing body;...

77-3444 - Authority to exceed maximum levy; procedure. - 77-3444. Authority to exceed maximum levy; procedure. (1) A political...

77-3445 - Council on public improvements and services; membership; powers and duties. - 77-3445. Council on public improvements and services; membership; powers and...

77-3446 - Base limitation, defined. - 77-3446. Base limitation, defined. Base limitation means the budget limitation...

77-3501 - Definitions, where found. - 77-3501. Definitions, where found. For purposes of sections 77-3501 to...

77-3501.01 - Exempt amount, defined. - 77-3501.01. Exempt amount, defined. (1) For purposes of section 77-3507,...

77-3501.02 - Closely related, defined. - 77-3501.02. Closely related, defined. Closely related shall mean the relationship...

77-3502 - Homestead, defined. - 77-3502. Homestead, defined. Homestead shall mean either (1) a residence...

77-3503 - Owner, defined. - 77-3503. Owner, defined. Owner shall mean the owner of record...

77-3504 - Household income, defined. - 77-3504. Household income, defined. Household income means the total federal...

77-3505 - Qualified claimant, defined. - 77-3505. Qualified claimant, defined. A qualified claimant shall mean an...

77-3505.01 - Married, defined. - 77-3505.01. Married, defined. Married shall mean a person who would...

77-3505.02 - Maximum value, defined. - 77-3505.02. Maximum value, defined. Maximum value shall mean: (1) For...

77-3505.03 - Single, defined. - 77-3505.03. Single, defined. Single shall mean a person who would...

77-3505.04 - Single-family residential property, defined. - 77-3505.04. Single-family residential property, defined. Single-family residential property shall mean...

77-3505.05 - Medical condition, defined. - 77-3505.05. Medical condition, defined. Medical condition means a disease, physical...

77-3506 - Certain veterans; exemption; unremarried surviving spouse; application. - 77-3506. Certain veterans; exemption; unremarried surviving spouse; application. (1) All...

77-3506.02 - County assessor; duties. - 77-3506.02. County assessor; duties. After county board of equalization action...

77-3506.03 - Exempt amount; reduction; when; homestead exemption; limitation. - 77-3506.03. Exempt amount; reduction; when; homestead exemption; limitation. For homesteads...

77-3507 - Homesteads; assessment; exemptions; qualified claimants; based on income. - 77-3507. Homesteads; assessment; exemptions; qualified claimants; based on income. (1)...

77-3508 - Homesteads; assessment; exemptions; individuals; based on disability and income. - 77-3508. Homesteads; assessment; exemptions; individuals; based on disability and income....

77-3509.01 - Transfer of exemption to new homestead; procedure. - 77-3509.01. Transfer of exemption to new homestead; procedure. If an...

77-3509.02 - Transfer of exemption to new homestead; rejection for original homestead; county assessor; duties. - 77-3509.02. Transfer of exemption to new homestead; rejection for original...

77-3509.03 - Homesteads; exemptions; property tax statement; contents. - 77-3509.03. Homesteads; exemptions; property tax statement; contents. All property tax...

77-3510 - Homesteads; exemptions; transfers; claimants; forms; contents; county assessor; furnish; confidentiality. - 77-3510. Homesteads; exemptions; transfers; claimants; forms; contents; county assessor; furnish;...

77-3511 - Homestead; exemption; application; execution. - 77-3511. Homestead; exemption; application; execution. The application for homestead exemption...

77-3512 - Homestead; exemption; application; when filed. - 77-3512. Homestead; exemption; application; when filed. It shall be the...

77-3513 - Homestead; exemption; notice; contents. - 77-3513. Homestead; exemption; notice; contents. The county assessor shall mail...

77-3514 - Homestead; exemption; failure to give notice; penalty; lien. - 77-3514. Homestead; exemption; failure to give notice; penalty; lien. A...

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. - 77-3514.01. Homestead; exemption; late application because of medical condition or...

77-3515 - Homestead; exemption; new owner of property; when claimed. - 77-3515. Homestead; exemption; new owner of property; when claimed. Any...

77-3516 - Homestead; exemption; application; county assessor; duties. - 77-3516. Homestead; exemption; application; county assessor; duties. The county assessor...

77-3517 - Homestead; application for exemption; county assessor; Tax Commissioner; duties; refunds; liens; interest. - 77-3517. Homestead; application for exemption; county assessor; Tax Commissioner; duties;...

77-3519 - Homestead; exemption; county assessor; rejection; applicant; complaint; contents; hearing; appeal. - 77-3519. Homestead; exemption; county assessor; rejection; applicant; complaint; contents; hearing;...

77-3520 - Homestead; exemption; Tax Commissioner; rejection or reduction; petition; contents; hearing; appeal. - 77-3520. Homestead; exemption; Tax Commissioner; rejection or reduction; petition; contents;...

77-3521 - Tax Commissioner; rules and regulations. - 77-3521. Tax Commissioner; rules and regulations. It shall be the...

77-3522 - Violations; penalty. - 77-3522. Violations; penalty. (1) Any person who makes any false...

77-3523 - Homestead; exemption; county treasurer and county assessor; certify tax revenue lost within county; reimbursed; manner; distribution. - 77-3523. Homestead; exemption; county treasurer and county assessor; certify tax...

77-3524 - Homestead; exemption; categories; Department of Revenue; maintain statistics. - 77-3524. Homestead; exemption; categories; Department of Revenue; maintain statistics. The...

77-3526 - Paraplegic, multiple amputee; terms, defined. - 77-3526. Paraplegic, multiple amputee; terms, defined. As used in sections...

77-3527 - Property taxable; paraplegic veteran; multiple amputee; exempt; value; transfer of property; effect. - 77-3527. Property taxable; paraplegic veteran; multiple amputee; exempt; value; transfer...

77-3528 - Property taxable; paraplegic; multiple amputee; claim exemption. - 77-3528. Property taxable; paraplegic; multiple amputee; claim exemption. Any veteran...

77-3529 - Homestead; exemption; application; denied; other exemption allowed. - 77-3529. Homestead; exemption; application; denied; other exemption allowed. If any...

77-3601 - Act, how cited. - 77-3601. Act, how cited. Sections 77-3601 to 77-3607 shall be...

77-3602 - Legislative findings. - 77-3602. Legislative findings. The Legislature finds that the benefits of...

77-3603 - Terms, defined. - 77-3603. Terms, defined. For purposes of the School Readiness Tax...

77-3604 - Child care and education provider; income tax credit; application; contents; approval; distribution. - 77-3604. Child care and education provider; income tax credit; application;...

77-3605 - Eligible staff member; income tax credit; application; contents; approval. - 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. - 77-3606. Department; limit on credits; claiming credit; procedure; fraud or...

77-3607 - Rules and regulations. - 77-3607. Rules and regulations. The department may adopt and promulgate...

77-3701 - Mobile home, defined. - 77-3701. Mobile home, defined. For purposes of sections 77-3701 to...

77-3706 - Owner, lessee, or manager of land; report mobile homes; form; contents of report; failure to report; penalty. - 77-3706. Owner, lessee, or manager of land; report mobile homes;...

77-3707 - Owner, lessee, or manager of land; permit; fee; disbursement; annual renewal. - 77-3707. Owner, lessee, or manager of land; permit; fee; disbursement;...

77-3708 - Mobile home; movement on road or highway; permit; conditions. - 77-3708. Mobile home; movement on road or highway; permit; conditions....

77-3709 - Violations; penalty. - 77-3709. Violations; penalty. Any person violating any of the provisions...

77-3710 - Sections, how construed. - 77-3710. Sections, how construed. Nothing in sections 77-3706, 77-3707, and...

77-3801 - Terms, defined. - 77-3801. Terms, defined. For purposes of sections 77-3801 to 77-3807,...

77-3802 - Franchise tax imposed. - 77-3802. Franchise tax imposed. (1) There is hereby imposed for...

77-3803 - Franchise tax; rate. - 77-3803. Franchise tax; rate. The rate of tax on deposits...

77-3804 - Franchise tax; limitation rate; limitation amount. - 77-3804. Franchise tax; limitation rate; limitation amount. (1) The limitation...

77-3805 - Franchise tax; multistate financial institution; computation. - 77-3805. Franchise tax; multistate financial institution; computation. If a financial...

77-3806 - Franchise tax; filing requirements; general provisions applicable; refunds; credit. - 77-3806. Franchise tax; filing requirements; general provisions applicable; refunds; credit....

77-3807 - Tax Commissioner; powers and duties. - 77-3807. Tax Commissioner; powers and duties. (1) The Tax Commissioner...

77-3901 - Act, how cited. - 77-3901. Act, how cited. Sections 77-3901 to 77-3908 shall be...

77-3902 - Terms, defined. - 77-3902. Terms, defined. For purposes of the Uniform State Tax...

77-3903 - Notice of lien; filing; requirements; fee; billing. - 77-3903. Notice of lien; filing; requirements; fee; billing. (1)(a) A...

77-3904 - Failure to pay tax or fee; lien; procedures; priority; extension; termination; release or subordination. - 77-3904. Failure to pay tax or fee; lien; procedures; priority;...

77-3905 - Action to collect delinquent amount; procedures; evidence; satisfaction of amount; trust fund; when constituted. - 77-3905. Action to collect delinquent amount; procedures; evidence; satisfaction of...

77-3906 - Distraint and sale of taxpayer's property; procedures; conditions; powers and duties. - 77-3906. Distraint and sale of taxpayer's property; procedures; conditions; powers...

77-3907 - Demand upon security; authorized; abatement; when. - 77-3907. Demand upon security; authorized; abatement; when. (1) To enforce...

77-3908 - Actions prohibited; construction of act. - 77-3908. Actions prohibited; construction of act. (1) No injunction or...

77-3910 - Tax Commissioner; agreement with financial institution authorized; report. - 77-3910. Tax Commissioner; agreement with financial institution authorized; report. The...

77-4001 - Act, how cited. - 77-4001. Act, how cited. Sections 77-4001 to 77-4025 shall be...

77-4002 - Definitions; where found. - 77-4002. Definitions; where found. For purposes of the Tobacco Products...

77-4003 - Cancel, defined. - 77-4003. Cancel, defined. Cancel shall mean to discontinue for up...

77-4004 - First owner, defined. - 77-4004. First owner, defined. First owner shall mean any person:...

77-4005 - Revoke, defined. - 77-4005. Revoke, defined. Revoke shall mean to permanently void and...

77-4005.01 - Snuff, defined. - 77-4005.01. Snuff, defined. Snuff means any finely cut, ground, or...

77-4006 - Suspend, defined. - 77-4006. Suspend, defined. Suspend shall mean to temporarily interrupt for...

77-4007 - Tobacco products, defined. - 77-4007. Tobacco products, defined. Tobacco products shall mean (1) cigars,...

77-4008 - Tax imposed; payment. - 77-4008. Tax imposed; payment. (1)(a) A tax is hereby imposed...

77-4009 - License required; when; application; contents. - 77-4009. License required; when; application; contents. (1) Each first owner...

77-4010 - Application; place of business; fee. - 77-4010. Application; place of business; fee. An application for a...

77-4011 - Issuance of license; rights. - 77-4011. Issuance of license; rights. Upon receipt of an application...

77-4012 - License; revoke, cancel, or suspend; procedure. - 77-4012. License; revoke, cancel, or suspend; procedure. The Tax Commissioner...

77-4013 - License; restoration; fee. - 77-4013. License; restoration; fee. The Tax Commissioner may restore licenses...

77-4014 - Licensee; file return; contents; pay tax. - 77-4014. Licensee; file return; contents; pay tax. (1) On or...

77-4015 - Return; review; deficiency; notice. - 77-4015. Return; review; deficiency; notice. As soon as practicable after...

77-4016 - Failure to file return; return and assessment by Tax Commissioner; notice. - 77-4016. Failure to file return; return and assessment by Tax...

77-4017 - Licensee; records; inspection of business. - 77-4017. Licensee; records; inspection of business. (1) Every licensee shall...

77-4018 - Tax refund or credit. - 77-4018. Tax refund or credit. When tobacco products for which...

77-4019 - Hearing; procedure. - 77-4019. Hearing; procedure. A licensee may request a hearing on...

77-4020 - Final decision; notification; appeal. - 77-4020. Final decision; notification; appeal. Within a reasonable time after...

77-4021 - Recovery of tax, interest, or penalty; effect. - 77-4021. Recovery of tax, interest, or penalty; effect. The Tax...

77-4022 - Tax; interest; penalty. - 77-4022. Tax; interest; penalty. (1) Any tax imposed by section...

77-4023 - Tax Commissioner; adopt rules and regulations. - 77-4023. Tax Commissioner; adopt rules and regulations. The Tax Commissioner...

77-4024 - Violation; penalty. - 77-4024. Violation; penalty. Any person who violates the Tobacco Products...

77-4025 - Tobacco Products Administration Cash Fund; created; use; investment. - 77-4025. Tobacco Products Administration Cash Fund; created; use; investment. There...

77-4101 - Act, how cited. - 77-4101. Act, how cited. Sections 77-4101 to 77-4112 shall be...

77-4102 - Legislative findings. - 77-4102. Legislative findings. (1) The Legislature hereby finds and declares...

77-4103 - Terms, defined. - 77-4103. Terms, defined. For purposes of the Employment and Investment...

77-4103.01 - Qualified employee leasing company; employees; duty. - 77-4103.01. Qualified employee leasing company; employees; duty. An employee of...

77-4104 - Incentives; application; contents; fee; approval; agreements; contents. - 77-4104. Incentives; application; contents; fee; approval; agreements; contents. (1) In...

77-4104.01 - Incentives; credits or benefits; limitation. - 77-4104.01. Incentives; credits or benefits; limitation. The following transactions or...

77-4105 - Incentives; income tax, personal property tax, sales and use tax; credits. - 77-4105. Incentives; income tax, personal property tax, sales and use...

77-4106 - Credits; use; refund claims; procedures; interest; appointment of purchasing agent. - 77-4106. Credits; use; refund claims; procedures; interest; appointment of purchasing...

77-4107 - Recapture or disallowance of incentives. - 77-4107. Recapture or disallowance of incentives. (1) If the taxpayer...

77-4108 - Incentives; transfer; when; effect. - 77-4108. Incentives; transfer; when; effect. (1) The incentives allowed under...

77-4108.01 - Refund claims; interest not allowable. - 77-4108.01. Refund claims; interest not allowable. For all refund claims...

77-4109 - Application; valid; when; limitation on new applications. - 77-4109. Application; valid; when; limitation on new applications. (1) Any...

77-4110 - Annual report; contents; joint hearing. - 77-4110. Annual report; contents; joint hearing. (1) The Tax Commissioner...

77-4111 - Tax Commissioner; rules and regulations. - 77-4111. Tax Commissioner; rules and regulations. The Tax Commissioner may...

77-4112 - Change in law; effect; operative date. - 77-4112. Change in law; effect; operative date. (1) The changes...

77-4113 - Department of Revenue; estimate of sales tax refunds under Employment and Investment Growth Act; duties. - 77-4113. Department of Revenue; estimate of sales tax refunds under...

77-4209 - Act, how cited. - 77-4209. Act, how cited. Sections 77-4209 to 77-4212 shall be...

77-4210 - Purpose of act. - 77-4210. Purpose of act. The purpose of the Property Tax...

77-4211 - Property Tax Credit Cash Fund; created; use; investment. - 77-4211. Property Tax Credit Cash Fund; created; use; investment. The...

77-4212 - Property tax credit; county treasurer; duties; disbursement to counties; Property Tax Administrator; State Treasurer; duties. - 77-4212. Property tax credit; county treasurer; duties; disbursement to counties;...

77-4301 - Terms, defined. - 77-4301. Terms, defined. For purposes of sections 77-4301 to 77-4316:...

77-4302 - Possession by dealer; payment of tax required. - 77-4302. Possession by dealer; payment of tax required. No dealer...

77-4303 - Imposition of tax; rates. - 77-4303. Imposition of tax; rates. (1) A tax is hereby...

77-4304 - Stamps, labels, or other indicia; purchase; Tax Commissioner; duties. - 77-4304. Stamps, labels, or other indicia; purchase; Tax Commissioner; duties....

77-4305 - Tax; due and payable; when. - 77-4305. Tax; due and payable; when. The tax imposed upon...

77-4306 - Stamps, labels, or other indicia; affixed; when. - 77-4306. Stamps, labels, or other indicia; affixed; when. If a...

77-4307 - Tax Commissioner; rules and regulations. - 77-4307. Tax Commissioner; rules and regulations. The Tax Commissioner shall...

77-4308 - Sections, how construed. - 77-4308. Sections, how construed. Nothing in sections 77-4301 to 77-4316...

77-4309 - Dealer; violations; penalties; statute of limitations. - 77-4309. Dealer; violations; penalties; statute of limitations. Any dealer violating...

77-4310 - Tax Commissioner; assessment and collection of tax and penalties; duties. - 77-4310. Tax Commissioner; assessment and collection of tax and penalties;...

77-4310.01 - Tax proceeds; distribution. - 77-4310.01. Tax proceeds; distribution. Proceeds of the tax imposed by...

77-4310.02 - Overpayment of tax; Tax Commissioner; powers and duties; stamps, nonreturnable. - 77-4310.02. Overpayment of tax; Tax Commissioner; powers and duties; stamps,...

77-4310.03 - Marijuana and Controlled Substances Tax Administration Cash Fund; created; use; investment. - 77-4310.03. Marijuana and Controlled Substances Tax Administration Cash Fund; created;...

77-4311 - Tax determination; notice; requirements; jeopardy determination; effect. - 77-4311. Tax determination; notice; requirements; jeopardy determination; effect. Notice of...

77-4312 - Jeopardy determination; petition for redetermination; procedure; deficiency; interest; seized property; sale; when; procedure; return of property; conditions; injunction; Tax Commissioner; powers. - 77-4312. Jeopardy determination; petition for redetermination; procedure; deficiency; interest; seized...

77-4313 - Injunction; suit prohibited. - 77-4313. Injunction; suit prohibited. No person may bring suit to...

77-4314 - Tax and penalties; presumption; admissibility of evidence. - 77-4314. Tax and penalties; presumption; admissibility of evidence. The tax...

77-4315 - Report; confidential; information; inadmissible; when. - 77-4315. Report; confidential; information; inadmissible; when. Neither the Tax Commissioner...

77-4316 - Tax Commissioner; powers; subpoena; enforcement. - 77-4316. Tax Commissioner; powers; subpoena; enforcement. For purposes of determining...

77-4501 - Rental company; collect fee; when; use; effect on growth limit on budget; collection. - 77-4501. Rental company; collect fee; when; use; effect on growth...

77-4601 - Estimate of General Fund net receipts; certification by Tax Commissioner and Legislative Fiscal Analyst. - 77-4601. Estimate of General Fund net receipts; certification by Tax...

77-4602 - Actual General Fund net receipts; public statement by Tax Commissioner; Tax Commissioner; duties; transfer of funds; when. - 77-4602. Actual General Fund net receipts; public statement by Tax...

77-4603 - Special session of Legislature; new certification required; recertification; when. - 77-4603. Special session of Legislature; new certification required; recertification; when....

77-4901 - Act, how cited. - 77-4901. Act, how cited. Sections 77-4901 to 77-4935 shall be...

77-4902 - Policy. - 77-4902. Policy. It is the policy of this state to...

77-4903 - Definitions, where found. - 77-4903. Definitions, where found. For purposes of the Quality Jobs...

77-4904 - Additional definitions. - 77-4904. Additional definitions. Any term defined in the Nebraska Revenue...

77-4905 - Agreement, defined. - 77-4905. Agreement, defined. Agreement means the agreement between the company...

77-4906 - Base year, defined. - 77-4906. Base year, defined. Base year means the year immediately...

77-4907 - Base-year employee, defined. - 77-4907. Base-year employee, defined. Base-year employee means any individual who...

77-4908 - Board, defined. - 77-4908. Board, defined. Board means the Governor, the State Treasurer,...

77-4909 - Company, defined. - 77-4909. Company, defined. Company means any person subject to the...

77-4910 - Company training program, defined. - 77-4910. Company training program, defined. Company training program means any...

77-4911 - Company workplace safety program, defined. - 77-4911. Company workplace safety program, defined. Company workplace safety program...

77-4912 - Compensation, defined. - 77-4912. Compensation, defined. Compensation means the wages and other payments...

77-4913 - Educational institution training program, defined. - 77-4913. Educational institution training program, defined. Educational institution training program...

77-4914 - Employee, defined. - 77-4914. Employee, defined. Employee means a person employed at the...

77-4915 - Employee benefit program, defined. - 77-4915. Employee benefit program, defined. Employee benefit program means health...

77-4916 - Entitlement period, defined. - 77-4916. Entitlement period, defined. Entitlement period is ten years, meaning...

77-4917 - Equivalent employees, defined. - 77-4917. Equivalent employees, defined. Equivalent employees means the number of...

77-4918 - Investment, defined. - 77-4918. Investment, defined. Investment means the value of qualified property...

77-4919 - Number of new employees, defined. - 77-4919. Number of new employees, defined. Number of new employees...

77-4920 - Project, defined. - 77-4920. Project, defined. Project means a project described in the...

77-4921 - Project year, defined. - 77-4921. Project year, defined. Project year means any year or...

77-4922 - Qualified business, defined. - 77-4922. Qualified business, defined. Qualified business means any business engaged...

77-4923 - Qualified property, defined. - 77-4923. Qualified property, defined. Qualified property means any tangible property...

77-4924 - Related persons, defined. - 77-4924. Related persons, defined. Related persons means any corporations, partnerships,...

77-4925 - Wage benefit credit, defined. - 77-4925. Wage benefit credit, defined. Wage benefit credit means the...

77-4926 - Year, defined. - 77-4926. Year, defined. Year means the taxable year of the...

77-4927 - Wage benefit credit; calculation; excess withholding; refund. - 77-4927. Wage benefit credit; calculation; excess withholding; refund. (1) If...

77-4927.01 - Alternate wage benefit credit; calculation; use. - 77-4927.01. Alternate wage benefit credit; calculation; use. (1) The policy...

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Nebraska Revised Statutes Chapter 77 - Revenue and Taxation

Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation