Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation

77-4927.02 - Refund claims; interest not allowable. - 77-4927.02. Refund claims; interest not allowable. For all refund claims...

77-4928 - Wage benefit credit; application for agreement; contents; fee; approval. - 77-4928. Wage benefit credit; application for agreement; contents; fee; approval....

77-4929 - Wage benefit credit; recapture or disallowance; interest and penalties. - 77-4929. Wage benefit credit; recapture or disallowance; interest and penalties....

77-4930 - Transfer of project. - 77-4930. Transfer of project. A project covered by an agreement...

77-4931 - Transactions and activities excluded. - 77-4931. Transactions and activities excluded. The following transactions or activities...

77-4932 - Rules and regulations. - 77-4932. Rules and regulations. The Department of Revenue, in consultation...

77-4933 - Report; contents; joint hearing. - 77-4933. Report; contents; joint hearing. (1) The Department of Revenue...

77-4934 - Act; applicability. - 77-4934. Act; applicability. The Quality Jobs Act applies to applications...

77-4934.01 - Changes to act; applicability. - 77-4934.01. Changes to act; applicability. Section 77-4927.01 and the changes...

77-4934.02 - Laws 1997 changes to act; applicability. - 77-4934.02. Laws 1997 changes to act; applicability. The changes made...

77-4935 - Filing of applications; limitation. - 77-4935. Filing of applications; limitation. There shall be no project...

77-5001 - Act, how cited. - 77-5001. Act, how cited. Sections 77-5001 to 77-5031 shall be...

77-5002 - Terms, defined. - 77-5002. Terms, defined. For purposes of the Tax Equalization and...

77-5003 - Tax Equalization and Review Commission; created; commissioners; term; salary. - 77-5003. Tax Equalization and Review Commission; created; commissioners; term; salary....

77-5004 - Commissioner; qualifications; conflict of interests; continuing education; expenses; mileage. - 77-5004. Commissioner; qualifications; conflict of interests; continuing education; expenses; mileage....

77-5005 - Commission; meetings; quorum; orders. - 77-5005. Commission; meetings; quorum; orders. (1) Within ten days after...

77-5006 - Office space. - 77-5006. Office space. The state shall furnish the commission and...

77-5007 - Commission; powers and duties. - 77-5007. Commission; powers and duties. The commission has the power...

77-5007.01 - Appeals by county assessor; appointment of attorney. - 77-5007.01. Appeals by county assessor; appointment of attorney. In appeals...

77-5008 - Commission; writs of mandamus; costs. - 77-5008. Commission; writs of mandamus; costs. In addition to its...

77-5009 - Personnel; special masters; referees. - 77-5009. Personnel; special masters; referees. (1) The commission may employ...

77-5010 - Political subdivisions; levy not restricted. - 77-5010. Political subdivisions; levy not restricted. County boards, city councils,...

77-5011 - Chairperson; powers and duties. - 77-5011. Chairperson; powers and duties. The chairperson may call special...

77-5013 - Commission; jurisdiction; time for filing; filing fee. - 77-5013. Commission; jurisdiction; time for filing; filing fee. (1) The...

77-5015 - Appeals; hearing; notice. - 77-5015. Appeals; hearing; notice. In any case appealed to the...

77-5015.02 - Single commissioner hearing; evidence; record; rehearing. - 77-5015.02. Single commissioner hearing; evidence; record; rehearing. (1) A single...

77-5016 - Hearing or proceeding; commission; powers and duties; false statement; penalty; costs. - 77-5016. Hearing or proceeding; commission; powers and duties; false statement;...

77-5016.01 - Oath, affirmation, or statement; perjury. - 77-5016.01. Oath, affirmation, or statement; perjury. Each appeal or petition...

77-5016.02 - Subpoena for witness; authorized. - 77-5016.02. Subpoena for witness; authorized. The chairperson of the commission...

77-5016.03 - Subpoena for witness; contents. - 77-5016.03. Subpoena for witness; contents. A subpoena of the commission...

77-5016.04 - Subpoena for witness; service. - 77-5016.04. Subpoena for witness; service. The subpoena shall be served...

77-5016.05 - Witnesses; attendance required; fees. - 77-5016.05. Witnesses; attendance required; fees. (1) Witnesses cannot be compelled...

77-5016.06 - Witness; demand fees; when. - 77-5016.06. Witness; demand fees; when. (1) Except as provided in...

77-5016.07 - Witness; demand for fees; effect. - 77-5016.07. Witness; demand for fees; effect. At the commencement of...

77-5016.08 - Prohibited acts; penalty. - 77-5016.08. Prohibited acts; penalty. Disobedience of a subpoena or a...

77-5016.09 - Death or disability of party; transfer of property; effect on proceeding. - 77-5016.09. Death or disability of party; transfer of property; effect...

77-5017 - Appeals or petitions; orders authorized. - 77-5017. Appeals or petitions; orders authorized. (1) In resolving an...

77-5018 - Appeals; decisions and orders; requirements; publication on website; correction of errors. - 77-5018. Appeals; decisions and orders; requirements; publication on website; correction...

77-5019 - Appeals; judicial review; procedure. - 77-5019. Appeals; judicial review; procedure. (1) Any party aggrieved by...

77-5020 - County assessor or deputy assessor; invalidation or suspension of certificate; appeal. - 77-5020. County assessor or deputy assessor; invalidation or suspension of...

77-5021 - Rules and regulations. - 77-5021. Rules and regulations. The commission may adopt and promulgate...

77-5022 - Commission; annual meeting; powers and duties. - 77-5022. Commission; annual meeting; powers and duties. The commission shall...

77-5023 - Commission; power to change value; acceptable range. - 77-5023. Commission; power to change value; acceptable range. (1) Pursuant...

77-5024.01 - Notice; contents. - 77-5024.01. Notice; contents. The commission shall give notice of the...

77-5026 - Commission; change of value; hearing; procedure. - 77-5026. Commission; change of value; hearing; procedure. Pursuant to section...

77-5027 - Commission; change valuation; Property Tax Administrator; duties. - 77-5027. Commission; change valuation; Property Tax Administrator; duties. (1) The...

77-5028 - Commission; enter order. - 77-5028. Commission; enter order. After a hearing conducted pursuant to...

77-5029 - County assessor; recertify county abstract; Property Tax Administrator; duties. - 77-5029. County assessor; recertify county abstract; Property Tax Administrator; duties....

77-5030 - Property Tax Administrator; certify distributed taxable value. - 77-5030. Property Tax Administrator; certify distributed taxable value. On or...

77-5031 - Tax Equalization and Review Commission Cash Fund; created; use; investment. - 77-5031. Tax Equalization and Review Commission Cash Fund; created; use;...

77-5201 - Act, how cited. - 77-5201. Act, how cited. Sections 77-5201 to 77-5215 shall be...

77-5202 - Legislative findings. - 77-5202. Legislative findings. (1) The Legislature hereby finds and declares...

77-5203 - Terms, defined. - 77-5203. Terms, defined. For purposes of the Beginning Farmer Tax...

77-5204 - Beginning Farmer Board; created; duties. - 77-5204. Beginning Farmer Board; created; duties. For the purpose of...

77-5205 - Board; members; vacancies; removal. - 77-5205. Board; members; vacancies; removal. The board shall consist of...

77-5206 - Board; officers; expenses. - 77-5206. Board; officers; expenses. Once every two years, the members...

77-5207 - Board; quorum. - 77-5207. Board; quorum. Four of the members of the board...

77-5208 - Board; meetings; application; approval; deadline. - 77-5208. Board; meetings; application; approval; deadline. The board shall meet...

77-5209 - Beginning farmer or livestock producer; qualifications. - 77-5209. Beginning farmer or livestock producer; qualifications. (1) The board...

77-5209.01 - Tax credit for financial management program participation. - 77-5209.01. Tax credit for financial management program participation. A qualified...

77-5209.02 - Personal property tax exemption; authorized; application; form; county assessor; duties; protest; hearing; appeal; continuation of exemption. - 77-5209.02. Personal property tax exemption; authorized; application; form; county assessor;...

77-5210 - Board; annual report. - 77-5210. Board; annual report. The board shall submit an annual...

77-5211 - Owner of agricultural assets; tax credit; when. - 77-5211. Owner of agricultural assets; tax credit; when. (1) Except...

77-5212 - Rental agreement; requirements; appeal. - 77-5212. Rental agreement; requirements; appeal. In evaluating a rental agreement...

77-5213 - Tax credit; amount; agreement; review. - 77-5213. Tax credit; amount; agreement; review. (1) The tax credit...

77-5214 - Board; support and assistance. - 77-5214. Board; support and assistance. In order to carry out...

77-5215 - Changes; when operative. - 77-5215. Changes; when operative. (1) The changes made in sections...

77-5401 - Act, how cited. - 77-5401. Act, how cited. Sections 77-5401 to 77-5414 shall be...

77-5402 - Legislative findings and declaration. - 77-5402. Legislative findings and declaration. The Legislature finds and declares...

77-5403 - Terms, defined. - 77-5403. Terms, defined. For purposes of the Rural Economic Opportunities...

77-5404 - Employee of qualified employee leasing company; how treated. - 77-5404. Employee of qualified employee leasing company; how treated. An...

77-5405 - Incentives; application; fee; approval; written agreement. - 77-5405. Incentives; application; fee; approval; written agreement. (1) In order...

77-5406 - Transactions and activities not eligible for incentives. - 77-5406. Transactions and activities not eligible for incentives. The following...

77-5407 - Credits authorized. - 77-5407. Credits authorized. Any taxpayer who qualifies for the incentives...

77-5408 - Credits; how used. - 77-5408. Credits; how used. (1) The credits prescribed in section...

77-5409 - Recapture or disallowance of credits; procedure. - 77-5409. Recapture or disallowance of credits; procedure. (1) If the...

77-5410 - Incentives; transferable; when; effect. - 77-5410. Incentives; transferable; when; effect. (1) The incentives allowed under...

77-5411 - Application; time of filing. - 77-5411. Application; time of filing. Any complete application filed on...

77-5412 - Report; contents. - 77-5412. Report; contents. (1) The Tax Commissioner shall submit electronically...

77-5413 - Application; filing deadline. - 77-5413. Application; filing deadline. There shall be no project applications...

77-5414 - Rules and regulations. - 77-5414. Rules and regulations. The Tax Commissioner may adopt and...

77-5501 - Act, how cited. - 77-5501. Act, how cited. Sections 77-5501 to 77-5544 shall be...

77-5502 - Policy. - 77-5502. Policy. It is the policy of this state to...

77-5503 - Definitions, where found. - 77-5503. Definitions, where found. For purposes of the Invest Nebraska...

77-5504 - Additional definitions. - 77-5504. Additional definitions. Any term defined in the Nebraska Revenue...

77-5505 - Agreement, defined. - 77-5505. Agreement, defined. Agreement means the agreement between the company...

77-5506 - Base year, defined. - 77-5506. Base year, defined. Base year means the year immediately...

77-5507 - Base-year employee, defined. - 77-5507. Base-year employee, defined. Base-year employee means any individual who...

77-5508 - Board, defined. - 77-5508. Board, defined. Board means the Invest Nebraska Board, which...

77-5509 - Company, defined. - 77-5509. Company, defined. Company means (1) any person subject to...

77-5510 - Company training program, defined. - 77-5510. Company training program, defined. Company training program means any...

77-5511 - Company workplace safety program, defined. - 77-5511. Company workplace safety program, defined. Company workplace safety program...

77-5512 - Compensation, defined. - 77-5512. Compensation, defined. Compensation means the wages and other payments...

77-5513 - Educational institution training program, defined. - 77-5513. Educational institution training program, defined. Educational institution training program...

77-5514 - Employee, defined. - 77-5514. Employee, defined. Employee means a person employed at the...

77-5515 - Employee benefit program, defined. - 77-5515. Employee benefit program, defined. Employee benefit program means health...

77-5516 - Entitlement period, defined. - 77-5516. Entitlement period, defined. (1) Entitlement period is ten years,...

77-5517 - Equivalent employees, defined. - 77-5517. Equivalent employees, defined. Equivalent employees means the number of...

77-5518 - Genetic information, defined. - 77-5518. Genetic information, defined. Genetic information means information about a...

77-5519 - Genetic test, defined. - 77-5519. Genetic test, defined. Genetic test means the analysis of...

77-5520 - Investment, defined. - 77-5520. Investment, defined. Investment means the value of qualified property...

77-5521 - Nebraska average annual wage, defined. - 77-5521. Nebraska average annual wage, defined. Nebraska average annual wage...

77-5522 - Number of new employees, defined. - 77-5522. Number of new employees, defined. Number of new employees...

77-5523 - Project, defined. - 77-5523. Project, defined. Project means a project described in the...

77-5524 - Project year, defined. - 77-5524. Project year, defined. Project year means any year or...

77-5525 - Qualified business, defined. - 77-5525. Qualified business, defined. Qualified business means any business engaged...

77-5526 - Qualified employee leasing company, defined. - 77-5526. Qualified employee leasing company, defined. Qualified employee leasing company...

77-5527 - Qualified property, defined. - 77-5527. Qualified property, defined. Qualified property means any tangible property...

77-5528 - Related persons, defined. - 77-5528. Related persons, defined. Related persons means any corporations, partnerships,...

77-5529 - Start date, defined. - 77-5529. Start date, defined. Start date means the first date...

77-5530 - Year, defined. - 77-5530. Year, defined. Year means the taxable year of the...

77-5531 - Wage benefit credit; calculation; use. - 77-5531. Wage benefit credit; calculation; use. (1) The policy of...

77-5532 - Refund; interest disallowed. - 77-5532. Refund; interest disallowed. Interest shall not be allowable on...

77-5533 - Alternate investment tax credit; use. - 77-5533. Alternate investment tax credit; use. (1) A company which...

77-5534 - Application; contents; fee; confidentiality. - 77-5534. Application; contents; fee; confidentiality. (1) In order for the...

77-5535 - Board; quorum; meetings; procedures. - 77-5535. Board; quorum; meetings; procedures. (1) Any two members of...

77-5536 - Application; approval; procedure. - 77-5536. Application; approval; procedure. (1) The board shall determine whether...

77-5537 - Employment practices prohibited. - 77-5537. Employment practices prohibited. A company entering into an agreement...

77-5538 - Tax credit; recapture or disallowance; interest and penalties. - 77-5538. Tax credit; recapture or disallowance; interest and penalties. (1)...

77-5539 - Transfer of project. - 77-5539. Transfer of project. A project covered by an agreement...

77-5540 - Transactions and activities excluded. - 77-5540. Transactions and activities excluded. The following transactions or activities...

77-5541 - Rules and regulations. - 77-5541. Rules and regulations. The Department of Revenue, in consultation...

77-5542 - Report; contents; joint hearing. - 77-5542. Report; contents; joint hearing. (1) The Department of Revenue...

77-5543 - Filing of applications; limitation. - 77-5543. Filing of applications; limitation. (1) Except as provided in...

77-5544 - Audit; costs; confidentiality; violation; penalty. - 77-5544. Audit; costs; confidentiality; violation; penalty. (1) By January 1,...

77-5601 - Tax amnesty program; application; department; powers and duties; Department of Revenue Enforcement Fund; created; use; investment. - 77-5601. Tax amnesty program; application; department; powers and duties; Department...

77-5701 - Act, how cited. - 77-5701. Act, how cited. Sections 77-5701 to 77-5735 shall be...

77-5702 - Legislative findings. - 77-5702. Legislative findings. The Legislature hereby finds and declares that...

77-5703 - Definitions, where found. - 77-5703. Definitions, where found. For purposes of the Nebraska Advantage...

77-5704 - Applicability of other definitions. - 77-5704. Applicability of other definitions. Any term shall have the...

77-5705 - Base year, defined. - 77-5705. Base year, defined. Except for a tier 5 project...

77-5706 - Base-year employee, defined. - 77-5706. Base-year employee, defined. Base-year employee means any individual who...

77-5707 - Compensation, defined. - 77-5707. Compensation, defined. Compensation means the wages and other payments...

77-5707.01 - County average weekly wage, defined. - 77-5707.01. County average weekly wage, defined. County average weekly wage...

77-5707.02 - Data center, defined. - 77-5707.02. Data center, defined. Data center means computers, supporting equipment,...

77-5708 - Entitlement period, defined. - 77-5708. Entitlement period, defined. Entitlement period, for a tier 1...

77-5709 - Equivalent employees, defined. - 77-5709. Equivalent employees, defined. Equivalent employees means the number of...

77-5710 - Investment, defined. - 77-5710. Investment, defined. Investment means the value of qualified property...

77-5711 - Motor vehicle, defined. - 77-5711. Motor vehicle, defined. Motor vehicle means any motor vehicle,...

77-5712 - Nebraska average weekly wage, defined. - 77-5712. Nebraska average weekly wage, defined. Nebraska average weekly wage...

77-5713 - Nebraska employee, defined. - 77-5713. Nebraska employee, defined. Nebraska employee means an individual who...

77-5714 - Number of new employees, defined. - 77-5714. Number of new employees, defined. (1) Number of new...

77-5715 - Qualified business, defined. - 77-5715. Qualified business, defined. (1) For a tier 2, tier...

77-5716 - Qualified employee leasing company, defined. - 77-5716. Qualified employee leasing company, defined. Qualified employee leasing company...

77-5717 - Qualified property, defined. - 77-5717. Qualified property, defined. Qualified property means any tangible property...

77-5718 - Related persons, defined. - 77-5718. Related persons, defined. Related persons means any corporations, partnerships,...

77-5719 - Taxpayer, defined. - 77-5719. Taxpayer, defined. Taxpayer means any person subject to sales...

77-5719.01 - Tier 6 weekly required compensation, defined. - 77-5719.01. Tier 6 weekly required compensation, defined. Tier 6 weekly...

77-5719.02 - Wages, defined. - 77-5719.02. Wages, defined. Wages means compensation. Source

77-5720 - Year, defined. - 77-5720. Year, defined. Year means calendar year. Source

77-5721 - Year of application, defined. - 77-5721. Year of application, defined. Year of application means the...

77-5722 - Qualified employee leasing company; employees; duty. - 77-5722. Qualified employee leasing company; employees; duty. An employee of...

77-5722.01 - Employees; verification of status required; exclusion. - 77-5722.01. Employees; verification of status required; exclusion. (1) The Tax...

77-5723 - Incentives; application; contents; fee; approval; when; agreements; contents; modification. - 77-5723. Incentives; application; contents; fee; approval; when; agreements; contents; modification....

77-5724 - Incentives; credits or benefits; limitation. - 77-5724. Incentives; credits or benefits; limitation. The following transactions or...

77-5725 - Tiers; requirements; incentives; enumerated; deadlines. - 77-5725. Tiers; requirements; incentives; enumerated; deadlines. (1) Applicants may qualify...

77-5726 - Credits; use; refund claims; procedures; interest; appointment of purchasing agent; protest; appeal. - 77-5726. Credits; use; refund claims; procedures; interest; appointment of purchasing...

77-5727 - Recapture or disallowance of incentives. - 77-5727. Recapture or disallowance of incentives. (1)(a) If the taxpayer...

77-5728 - Incentives; transfer; when; effect; disclosure of information. - 77-5728. Incentives; transfer; when; effect; disclosure of information. (1) The...

77-5729 - Refunds; interest not allowable. - 77-5729. Refunds; interest not allowable. Interest shall not be allowable...

77-5730 - Application; valid; when. - 77-5730. Application; valid; when. Any complete application shall be considered...

77-5731 - Reports; content; joint hearing. - 77-5731. Reports; content; joint hearing. (1) The Tax Commissioner shall...

77-5733 - Rules and regulations. - 77-5733. Rules and regulations. The Tax Commissioner may adopt and...

77-5734 - Department of Revenue; estimate of sales and use tax refunds; duties. - 77-5734. Department of Revenue; estimate of sales and use tax...

77-5735 - Changes to sections; when effective; applicability. - 77-5735. Changes to sections; when effective; applicability. (1) The changes...

77-5801 - Act, how cited. - 77-5801. Act, how cited. Sections 77-5801 to 77-5808 shall be...

77-5801.01 - Legislative findings. - 77-5801.01. Legislative findings. The Legislature hereby finds and declares that...

77-5802 - Business firm, defined. - 77-5802. Business firm, defined. For purposes of the Nebraska Advantage...

77-5803 - Research tax credit; amount. - 77-5803. Research tax credit; amount. (1)(a) Except as provided in...

77-5804 - Research tax credit; use; interest. - 77-5804. Research tax credit; use; interest. (1) The credit allowed...

77-5805 - Building materials; sales or use tax; presumption. - 77-5805. Building materials; sales or use tax; presumption. For purposes...

77-5806 - Applicability of act. - 77-5806. Applicability of act. The Nebraska Advantage Research and Development...

77-5807 - Report; contents; joint hearing. - 77-5807. Report; contents; joint hearing. No later than October 31...

77-5808 - Employees; verification of status required. - 77-5808. Employees; verification of status required. The Tax Commissioner shall...

77-5901 - Act, how cited. - 77-5901. Act, how cited. Sections 77-5901 to 77-5908 shall be...

77-5902 - Act; administration; purpose. - 77-5902. Act; administration; purpose. The Nebraska Advantage Microenterprise Tax Credit...

77-5903 - Terms, defined. - 77-5903. Terms, defined. For purposes of the Nebraska Advantage Microenterprise...

77-5904 - Tax credit; application; contents; advisory committee. - 77-5904. Tax credit; application; contents; advisory committee. (1) The Department...

77-5905 - Applications; approval; limit. - 77-5905. Applications; approval; limit. (1) If the Department of Revenue...

77-5906 - Tax credit; amount; claim; expiration; interest. - 77-5906. Tax credit; amount; claim; expiration; interest. (1) Taxpayers shall...

77-5907 - Report; contents; joint hearing. - 77-5907. Report; contents; joint hearing. (1) The Tax Commissioner shall...

77-5908 - Employees; verification of status required; exclusion. - 77-5908. Employees; verification of status required; exclusion. (1) The Tax...

77-6101 - Act, how cited. - 77-6101. Act, how cited. Sections 77-6101 to 77-6106 shall be...

77-6102 - Terms, defined. - 77-6102. Terms, defined. For purposes of the Long-Term Care Savings...

77-6103 - Nebraska long-term care savings plan; created; State Treasurer; powers and duties; participation agreement. - 77-6103. Nebraska long-term care savings plan; created; State Treasurer; powers...

77-6104 - Nebraska long-term care savings plan trust; created; State Treasurer; state investment officer; duties. - 77-6104. Nebraska long-term care savings plan trust; created; State Treasurer;...

77-6105 - Qualified individual; withdrawals authorized. - 77-6105. Qualified individual; withdrawals authorized. A qualified individual as defined...

77-6106 - Long-Term Care Savings Plan Act; termination; participant; entitled to account balance. - 77-6106. Long-Term Care Savings Plan Act; termination; participant; entitled to...

77-6201 - Legislative findings and declarations. - 77-6201. Legislative findings and declarations. The Legislature finds and declares:...

77-6202 - Terms, defined. - 77-6202. Terms, defined. For purposes of sections 77-6201 to 77-6204:...

77-6203 - Nameplate capacity tax; annual payment; exemptions; Department of Revenue; duties; owner; file report; interest; penalties. - 77-6203. Nameplate capacity tax; annual payment; exemptions; Department of Revenue;...

77-6204 - County treasurer; distribute revenue; calculation. - 77-6204. County treasurer; distribute revenue; calculation. (1) The county treasurer...

77-6301 - Act, how cited. - 77-6301. Act, how cited. Sections 77-6301 to 77-6310 shall be...

77-6301.01 - Legislative findings. - 77-6301.01. Legislative findings. The Legislature hereby finds and declares that...

77-6302 - Terms, defined. - 77-6302. Terms, defined. For purposes of the Angel Investment Tax...

77-6303 - Qualified small business; certification; application; form; director; duties; qualification; eligibility for tax credits. - 77-6303. Qualified small business; certification; application; form; director; duties; qualification;...

77-6304 - Pass-through entity; certification as qualified fund; application; form; director; duties; qualification; eligibility for tax credits. - 77-6304. Pass-through entity; certification as qualified fund; application; form; director;...

77-6305 - Individual, trust, or pass-through entity; certification; application; form; director; duties; qualification; eligibility for tax credits. - 77-6305. Individual, trust, or pass-through entity; certification; application; form; director;...

77-6306 - Tax credit; amount; director; allocation; limitation; reallocation; when; notice to director; tax credit certificates issued; holding period. - 77-6306. Tax credit; amount; director; allocation; limitation; reallocation; when; notice...

77-6307 - Annual report; contents; failure to file; effect; final report; when required. - 77-6307. Annual report; contents; failure to file; effect; final report;...

77-6308 - Tax credit recaptured; when; director; powers and duties. - 77-6308. Tax credit recaptured; when; director; powers and duties. (1)...

77-6309 - Department of Economic Development; report; contents; confidentiality of certain information. - 77-6309. Department of Economic Development; report; contents; confidentiality of certain...

77-6310 - Rules and regulations. - 77-6310. Rules and regulations. The Department of Economic Development and...

77-6401 - Act, how cited. - 77-6401. Act, how cited. Sections 77-6401 to 77-6406 shall be...

77-6402 - Qualified judgment, defined. - 77-6402. Qualified judgment, defined. For purposes of the Qualified Judgment...

77-6403 - Imposition of sales and use tax; procedure; Tax Commissioner; duties. - 77-6403. Imposition of sales and use tax; procedure; Tax Commissioner;...

77-6404 - Imposition of sales and use tax; limitation. - 77-6404. Imposition of sales and use tax; limitation. A county...

77-6405 - Property tax levy; required. - 77-6405. Property tax levy; required. Any county that imposes a...

77-6406 - Act, termination. - 77-6406. Act, termination. The Qualified Judgment Payment Act terminates on...

77-6501 - Act, how cited. - 77-6501. Act, how cited. Sections 77-6501 to 77-6523 shall be...

77-6502 - Purpose of act. - 77-6502. Purpose of act. The purpose of the Key Employer...

77-6503 - Definitions, where found. - 77-6503. Definitions, where found. For purposes of the Key Employer...

77-6504 - Additional definitions. - 77-6504. Additional definitions. Any term defined in the Nebraska Revenue...

77-6505 - Base year, defined. - 77-6505. Base year, defined. Base year means the year immediately...

77-6506 - Base-year employees, defined. - 77-6506. Base-year employees, defined. Base-year employees means the number of...

77-6507 - Change in ownership and control, defined. - 77-6507. Change in ownership and control, defined. Change in ownership...

77-6508 - Equivalent employees, defined. - 77-6508. Equivalent employees, defined. Equivalent employees means the number of...

77-6509 - Key employer, defined. - 77-6509. Key employer, defined. Key employer means a taxpayer that:...

77-6510 - Nebraska statewide average hourly wage for any year, defined. - 77-6510. Nebraska statewide average hourly wage for any year, defined....

77-6511 - Performance period, defined. - 77-6511. Performance period, defined. Performance period means the year of...

77-6512 - Qualified business, defined. - 77-6512. Qualified business, defined. Qualified business means any business if...

77-6513 - Taxpayer, defined. - 77-6513. Taxpayer, defined. Taxpayer means any person subject to sales...

77-6514 - Wage retention credit, defined. - 77-6514. Wage retention credit, defined. Wage retention credit means the...

77-6515 - Year, defined. - 77-6515. Year, defined. Year means calendar year. Source

77-6516 - Wage retention credit; amount; use. - 77-6516. Wage retention credit; amount; use. (1) If a key...

77-6517 - Wage retention credit; application; fee; confidentiality; approval of application; conditions; notice; agreement. - 77-6517. Wage retention credit; application; fee; confidentiality; approval of application;...

77-6518 - Wage retention credit; recapture or disallowance; interest; penalties. - 77-6518. Wage retention credit; recapture or disallowance; interest; penalties. (1)...

77-6519 - Wage retention credit; transferable; when; effect. - 77-6519. Wage retention credit; transferable; when; effect. (1) The wage...

77-6520 - Rules and regulations. - 77-6520. Rules and regulations. The Department of Economic Development and...

77-6521 - Reports; joint hearing. - 77-6521. Reports; joint hearing. (1) The Department of Economic Development...

77-6522 - Application; valid; when; director; Tax Commissioner; powers and duties. - 77-6522. Application; valid; when; director; Tax Commissioner; powers and duties....

77-6523 - Applications; deadline. - 77-6523. Applications; deadline. There shall be no new applications under...

77-6601 - Act, how cited. - 77-6601. Act, how cited. Sections 77-6601 to 77-6611 shall be...

77-6602 - Legislative findings. - 77-6602. Legislative findings. The Legislature finds and declares that Nebraska...

77-6603 - Terms, defined. - 77-6603. Terms, defined. For purposes of the Renewable Chemical Production...

77-6604 - Eligible business; program certification application; approval; requirements; agreement. - 77-6604. Eligible business; program certification application; approval; requirements; agreement. (1)...

77-6605 - Program certification application; consideration; limitation. - 77-6605. Program certification application; consideration; limitation. The director shall consider...

77-6606 - Tax credit; application; contents; requirements; approval; effect. - 77-6606. Tax credit; application; contents; requirements; approval; effect. (1) An...

77-6607 - Tax credit; amount; use; how claimed. - 77-6607. Tax credit; amount; use; how claimed. (1) The tax...

77-6608 - Tax credit; reduction, termination, or rescission; repayment or recapture of tax credit. - 77-6608. Tax credit; reduction, termination, or rescission; repayment or recapture...

77-6609 - Trade secret; confidentiality. - 77-6609. Trade secret; confidentiality. Except for the identity of a...

77-6610 - Reports. - 77-6610. Reports. (1) On or before January 31, 2024, and...

77-6611 - Rules and regulations. - 77-6611. Rules and regulations. The Department of Economic Development and...

77-6701 - Act, how cited. - 77-6701. Act, how cited. Sections 77-6701 to 77-6706 shall be...

77-6702 - Terms, defined. - 77-6702. Terms, defined. For purposes of the Nebraska Property Tax...

77-6703 - Tax credit for school district taxes paid. - 77-6703. Tax credit for school district taxes paid. (1) For...

77-6704 - Tax credit; refundable; procedure for certain taxpayers. - 77-6704. Tax credit; refundable; procedure for certain taxpayers. The department...

77-6705 - Rules and regulations. - 77-6705. Rules and regulations. The department may adopt and promulgate...

77-6706 - Tax credit for community college taxes paid. - 77-6706. Tax credit for community college taxes paid. (1) For...

77-6801 - Act, how cited. - 77-6801. Act, how cited. Sections 77-6801 to 77-6843 shall be...

77-6802 - Policy. - 77-6802. Policy. The Legislature hereby finds and declares that it...

77-6803 - Definitions, where found. - 77-6803. Definitions, where found. For purposes of the ImagiNE Nebraska...

77-6804 - Additional definitions. - 77-6804. Additional definitions. Any term shall have the same meaning...

77-6805 - Base year, defined. - 77-6805. Base year, defined. Base year means the year immediately...

77-6806 - Base-year employee, defined. - 77-6806. Base-year employee, defined. Base-year employee means any individual who...

77-6807 - Carryover period, defined. - 77-6807. Carryover period, defined. Carryover period means the period of...

77-6808 - Compensation, defined. - 77-6808. Compensation, defined. Compensation means the wages and other payments...

77-6809 - Director, defined. - 77-6809. Director, defined. Director means the Director of Economic Development....

77-6810 - Equivalent employees, defined. - 77-6810. Equivalent employees, defined. Equivalent employees means the number of...

77-6811 - Investment, defined. - 77-6811. Investment, defined. Investment means the value of qualified property...

77-6812 - Motor vehicle, defined. - 77-6812. Motor vehicle, defined. Motor vehicle means any motor vehicle,...

77-6813 - NAICS, defined. - 77-6813. NAICS, defined. NAICS means the North American Industry Classification...

77-6814 - Nebraska statewide average hourly wage for any year, defined. - 77-6814. Nebraska statewide average hourly wage for any year, defined....

77-6815 - Number of new employees, defined. - 77-6815. Number of new employees, defined. (1) Number of new...

77-6816 - Performance period, defined. - 77-6816. Performance period, defined. Performance period means the year during...

77-6817 - Qualified employee leasing company, defined. - 77-6817. Qualified employee leasing company, defined. Qualified employee leasing company...

77-6818 - Qualified location, defined. - 77-6818. Qualified location, defined. (1) Qualified location means a location...

77-6819 - Qualified property, defined. - 77-6819. Qualified property, defined. Qualified property means any tangible property...

77-6820 - Ramp-up period, defined. - 77-6820. Ramp-up period, defined. Ramp-up period means the period of...

77-6821 - Related persons, defined. - 77-6821. Related persons, defined. Related persons means any corporations, partnerships,...

77-6822 - Taxpayer, defined. - 77-6822. Taxpayer, defined. Taxpayer means any person subject to sales...

77-6823 - Wages, defined. - 77-6823. Wages, defined. Wages means compensation, not to exceed one...

77-6824 - Year, defined. - 77-6824. Year, defined. Year means calendar year. Source

77-6825 - Year of application, defined. - 77-6825. Year of application, defined. Year of application means the...

77-6826 - Qualified employee leasing company; employees; duty. - 77-6826. Qualified employee leasing company; employees; duty. An employee of...

77-6827 - Incentives; application; contents; fee; approval; when; application; deadlines. - 77-6827. Incentives; application; contents; fee; approval; when; application; deadlines. (1)...

77-6828 - Agreement; requirements; contents; confidentiality; exceptions; duration of agreement; incentives; use. - 77-6828. Agreement; requirements; contents; confidentiality; exceptions; duration of agreement; incentives;...

77-6829 - Qualified locations; base-year employment, compensation, and wage levels; review and certification; effect. - 77-6829. Qualified locations; base-year employment, compensation, and wage levels; review...

77-6830 - Transactions and activities excluded. - 77-6830. Transactions and activities excluded. The following transactions or activities...

77-6831 - Tax incentives; amount; conditions; fee; ImagiNE Nebraska Cash Fund; created; use; investment. - 77-6831. Tax incentives; amount; conditions; fee; ImagiNE Nebraska Cash Fund;...

77-6832 - Income tax credits; use; tax incentive credits; use; refund claims; filing requirements; audit; director; Tax Commissioner; powers and duties; appeal. - 77-6832. Income tax credits; use; tax incentive credits; use; refund...

77-6833 - Incentives; recapture or disallowance; conditions; procedure. - 77-6833. Incentives; recapture or disallowance; conditions; procedure. (1) If the...

77-6834 - Incentives; transferable; when; effect. - 77-6834. Incentives; transferable; when; effect. (1) The incentives allowed under...

77-6835 - Refunds; interest not allowable. - 77-6835. Refunds; interest not allowable. Interest shall not be allowable...

77-6836 - Application; valid; when; director; Tax Commissioner; powers and duties. - 77-6836. Application; valid; when; director; Tax Commissioner; powers and duties....

77-6837 - Reports; contents; joint hearing. - 77-6837. Reports; contents; joint hearing. (1) Beginning in 2021, the...

77-6838 - Rules and regulations. - 77-6838. Rules and regulations. Except as otherwise stated in the...

77-6839 - Tax incentives; estimates required; when; exceed base authority; limit on applications. - 77-6839. Tax incentives; estimates required; when; exceed base authority; limit...

77-6840 - Employment and wage data information; Department of Labor; duty. - 77-6840. Employment and wage data information; Department of Labor; duty....

77-6841 - Workforce training and infrastructure development; revolving loan program; legislative findings; Department of Economic Development; duties; ImagiNE Nebraska Revolving Loan Fund; created; use; investment. - 77-6841. Workforce training and infrastructure development; revolving loan program; legislative...

77-6842 - Workforce training loan; application; partnering entities; loan approval; factors considered. - 77-6842. Workforce training loan; application; partnering entities; loan approval; factors...

77-6843 - Infrastructure development loan; application; approval; factors considered. - 77-6843. Infrastructure development loan; application; approval; factors considered. (1) A...

77-6901 - Act, how cited. - 77-6901. Act, how cited. Sections 77-6901 to 77-6928 shall be...

77-6902 - Definitions, where found. - 77-6902. Definitions, where found. For purposes of the Urban Redevelopment...

77-6903 - Additional definitions. - 77-6903. Additional definitions. Any term has the same meaning as...

77-6904 - Base year, defined. - 77-6904. Base year, defined. Base year means the year immediately...

77-6905 - Base-year employee, defined. - 77-6905. Base-year employee, defined. Base-year employee means any individual who...

77-6906 - Economic redevelopment area, defined. - 77-6906. Economic redevelopment area, defined. Economic redevelopment area means an...

77-6907 - Equivalent employees, defined. - 77-6907. Equivalent employees, defined. Equivalent employees means the number of...

77-6908 - Investment, defined. - 77-6908. Investment, defined. Investment means the value of qualified property...

77-6909 - Nebraska statewide average hourly wage for any year, defined. - 77-6909. Nebraska statewide average hourly wage for any year, defined....

77-6910 - Number of new employees, defined. - 77-6910. Number of new employees, defined. Number of new employees...

77-6911 - Performance period, defined. - 77-6911. Performance period, defined. Performance period means the year during...

77-6912 - Qualified location, defined. - 77-6912. Qualified location, defined. Qualified location means any location in...

77-6913 - Qualified property, defined. - 77-6913. Qualified property, defined. Qualified property means any tangible property...

77-6914 - Ramp-up period, defined. - 77-6914. Ramp-up period, defined. Ramp-up period means two years from...

77-6915 - Related taxpayers, defined. - 77-6915. Related taxpayers, defined. Related taxpayers shall include any corporations...

77-6916 - Taxpayer, defined. - 77-6916. Taxpayer, defined. Taxpayer means any person subject to sales...

77-6917 - Wages, defined. - 77-6917. Wages, defined. Wages means the wages and other payments...

77-6918 - Year, defined. - 77-6918. Year, defined. Year means the taxable year of the...

77-6919 - Incentives; application; contents; fee; approval; conditions; agreement; confidentiality; limitation on new applications. - 77-6919. Incentives; application; contents; fee; approval; conditions; agreement; confidentiality; limitation...

77-6920 - Tax credits; conditions; amounts; teleworker; treatment. - 77-6920. Tax credits; conditions; amounts; teleworker; treatment. (1) A tax...

77-6921 - Existing business acquisition, disposal, reorganization, or relocation; computation; certain transactions excluded. - 77-6921. Existing business acquisition, disposal, reorganization, or relocation; computation; certain...

77-6922 - Tax credits; use. - 77-6922. Tax credits; use. (1) The credits allowed under section...

77-6923 - Tax credits; recapture; amount; deadline. - 77-6923. Tax credits; recapture; amount; deadline. (1) If the taxpayer...

77-6924 - Employees; verification of status required; exclusions. - 77-6924. Employees; verification of status required; exclusions. (1) The Director...

77-6925 - Incentives; transfer; when. - 77-6925. Incentives; transfer; when. The incentives allowed under the Urban...

77-6926 - Refunds; interest not allowable. - 77-6926. Refunds; interest not allowable. Interest shall not be allowable...

77-6927 - Base-year employment levels; review and certification; effect. - 77-6927. Base-year employment levels; review and certification; effect. (1) The...

77-6928 - Reports. - 77-6928. Reports. (1) On or before July 15, 2024, and...

77-7001 - Act, how cited. - 77-7001. Act, how cited. Sections 77-7001 to 77-7008 shall be...

77-7002 - Terms, defined. - 77-7002. Terms, defined. For purposes of the Nebraska Higher Blend...

77-7003 - Tax credit; eligibility; amount; use; application. - 77-7003. Tax credit; eligibility; amount; use; application. (1) Any taxpayer...

77-7004 - Tax credit; application; approval; limitation; department; duties. - 77-7004. Tax credit; application; approval; limitation; department; duties. (1) If...

77-7005 - Tax credit; how claimed; excess; how treated. - 77-7005. Tax credit; how claimed; excess; how treated. (1) A...

77-7006 - Tax credit; distribution. - 77-7006. Tax credit; distribution. Any tax credit allowable to a...

77-7007 - Limitation on new applications. - 77-7007. Limitation on new applications. There shall be no new...

77-7008 - Rules and regulations. - 77-7008. Rules and regulations. The department may adopt and promulgate...

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Nebraska Revised Statutes Chapter 77 - Revenue and Taxation

Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation