There is a newer version
of
this Chapter
2020 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
- 77-101 Definitions, where found.
- 77-102 Property, defined.
- 77-103 Real property, defined.
- 77-103.01 Class or subclass of real property, defined.
- 77-104 Personal property, defined.
- 77-105 Tangible personal property, intangible personal property, defined.
- 77-106 Money, defined.
- 77-107 Credits, defined.
- 77-108 County board, defined.
- 77-109 County tax, defined.
- 77-110 Repealed. Laws 2000, LB 968, § 91.
- 77-111 Township, precinct, defined.
- 77-112 Actual value, defined.
- 77-113 Person, defined.
- 77-114 Gender and number, how construed.
- 77-115 County assessor, defined.
- 77-116 County official, defined.
- 77-117 Improvements on leased land, defined.
- 77-118 Nebraska adjusted basis, defined; trade in of property; how treated.
- 77-119 Depreciable tangible personal property, defined.
- 77-120 Net book value of property for taxation, defined.
- 77-121 Taxable property, defined.
- 77-122 Purchase, defined.
- 77-123 Omitted property, defined.
- 77-124 Undervalued and overvalued property, defined.
- 77-125 Tax situs, defined.
- 77-126 Assessment, defined.
- 77-127 Tax district, defined.
- 77-128 Clerical error, defined.
- 77-129 Assessment roll, defined.
- 77-130 Taxing official, defined.
- 77-131 Taxable value, defined.
- 77-132 Parcel, defined.
- 77-201 Property taxable; valuation; classification.
- 77-201.01 Repealed. Laws 1967, c. 498, § 3.
- 77-202 Property taxable; exemptions enumerated.
- 77-202.01 Property taxable; tax exemptions; application; waiver of deadline; penalty; lien.
- 77-202.02 Property taxable; exempt status; application; hearing; procedure.
- 77-202.03 Property taxable; exempt status; period of exemption; change of status; late filing authorized; when; penalty; lien; new applications; reviewed; hearing; procedure; list.
- 77-202.04 Property taxable; exempt status; delivery of copy of final decision; appeal; failure to give notice; effect.
- 77-202.05 Property taxable; exempt status; Tax Commissioner; forms; prescribe; contents.
- 77-202.06 Repealed. Laws 2004, LB 973, § 72.
- 77-202.07 Repealed. Laws 2004, LB 973, § 72.
- 77-202.08 Repealed. Laws 1997, LB 271, § 57.
- 77-202.09 Cemetery organization; exemption; application; procedure; late filing.
- 77-202.10 Cemetery organization; period of exemption; annual review.
- 77-202.11 Leased public property; taxation status; lessee; lien; procedure.
- 77-202.12 Public property; taxation status; county assessor; duties; appeal.
- 77-202.13 Repealed. Laws 2008, LB 965, § 27.
- 77-202.14 Repealed. Laws 1979, LB 65, § 33.
- 77-202.15 Repealed. Laws 1979, LB 65, § 33.
- 77-202.16 Repealed. Laws 1979, LB 65, § 33.
- 77-202.17 Repealed. Laws 1979, LB 65, § 33.
- 77-202.18 Repealed. Laws 1979, LB 65, § 33.
- 77-202.19 Repealed. Laws 1979, LB 65, § 33.
- 77-202.20 Repealed. Laws 1979, LB 65, § 33.
- 77-202.21 Repealed. Laws 1979, LB 65, § 33.
- 77-202.22 Repealed. Laws 1979, LB 65, § 33.
- 77-202.23 Disabled or blind honorably discharged veteran; terms, defined.
- 77-202.24 Disabled or blind veteran; mobile home exempt.
- 77-202.25 Disabled or blind honorably discharged veteran; property exemption; application; procedure; appeal.
- 77-202.26 Repealed. Laws 1980, LB 882, § 9.
- 77-202.27 Repealed. Laws 1980, LB 882, § 9.
- 77-202.28 Repealed. Laws 1980, LB 882, § 9.
- 77-202.29 Repealed. Laws 1980, LB 882, § 9.
- 77-202.30 Repealed. Laws 1980, LB 882, § 9.
- 77-202.31 Repealed. Laws 1980, LB 882, § 9.
- 77-202.32 Repealed. Laws 1980, LB 882, § 9.
- 77-202.33 Repealed. Laws 1986, LB 817, § 15.
- 77-202.34 Repealed. Laws 1979, LB 65, § 33.
- 77-202.35 Repealed. Laws 1979, LB 65, § 33.
- 77-202.36 Repealed. Laws 1980, LB 882, § 9.
- 77-202.37 Repealed. Laws 1980, LB 882, § 9.
- 77-202.38 Repealed. Laws 1980, LB 882, § 9.
- 77-202.39 Repealed. Laws 1980, LB 882, § 9.
- 77-202.40 Repealed. Laws 1980, LB 882, § 9.
- 77-202.41 Repealed. Laws 1980, LB 882, § 9.
- 77-202.42 Repealed. Laws 1980, LB 882, § 9.
- 77-202.43 Repealed. Laws 1980, LB 882, § 9.
- 77-202.44 Repealed. Laws 1979, LB 65, § 33.
- 77-202.45 Repealed. Laws 1979, LB 65, § 33.
- 77-202.46 Repealed. Laws 1992, LB 1063, § 213; Laws 1992, Second Spec. Sess., LB 1, § 181.
- 77-202.47 Repealed. Laws 1992, LB 1063, § 213; Laws 1992, Second Spec. Sess., LB 1, § 181.
- 77-203 Property taxes; when due; first lien.
- 77-204 Real estate taxes; when delinquent.
- 77-205 Repealed. Laws 1997, LB 269, § 80.
- 77-206 Repealed. Laws 1997, LB 269, § 80.
- 77-207 Delinquent taxes; interest.
- 77-208 General taxes; lien on real estate; priority.
- 77-209 Special assessments; lien on real estate; priority.
- 77-210 Repealed. Laws 2000, LB 968, § 91.
- 77-211 Hospital which provides office building or office space; rent included in lieu of taxes; payment in lieu of taxes to county treasurer; allocation.
- 77-212 Hospitals providing for supportive medical services to patients; exempt from in lieu of tax payment.
- 77-301 Transferred to section 77-363.
- 77-301.01 Repealed. Laws 1972, LB 1044, § 1.
- 77-301.02 Repealed. Laws 1971, LB 33, § 1.
- 77-302 Transferred to section 77-364.
- 77-302.01 Repealed. Laws 1980, LB 834, § 66.
- 77-303 Repealed. Laws 1980, LB 834, § 66.
- 77-303.01 Transferred to section 77-378.
- 77-303.02 Transferred to section 77-367.
- 77-303.03 Transferred to section 77-368.
- 77-304 Transferred to section 77-370.
- 77-305 Transferred to section 77-371.
- 77-306 Transferred to section 77-387.
- 77-307 Transferred to section 77-388.
- 77-308 Transferred to section 77-389.
- 77-309 Transferred to section 77-390.
- 77-310 Transferred to section 77-391.
- 77-311 Transferred to section 77-392.
- 77-312 Transferred to section 77-393.
- 77-313 Transferred to section 77-394.
- 77-314 Transferred to section 77-395.
- 77-315 Transferred to section 77-396.
- 77-316 Transferred to section 77-397.
- 77-317 Transferred to section 77-398.
- 77-318 Transferred to section 77-399.
- 77-318.01 Repealed. Laws 1980, LB 834, § 66.
- 77-319 Transferred to section 77-3,100.
- 77-320 Repealed. Laws 1980, LB 834, § 66.
- 77-321 Repealed. Laws 1980, LB 834, § 66.
- 77-322 Repealed. Laws 1980, LB 834, § 66.
- 77-323 Transferred to section 77-372.
- 77-324 Transferred to section 77-373.
- 77-325 Repealed. Laws 1980, LB 834, § 66.
- 77-326 Transferred to section 77-365.
- 77-327 Transferred to section 77-377.
- 77-328 Transferred to section 77-375.
- 77-329 Transferred to section 77-376.
- 77-330 Repealed. Laws 1980, LB 834, § 66.
- 77-331 Repealed. Laws 1980, LB 834, § 66.
- 77-332 Transferred to section 77-374.
- 77-333 Repealed. Laws 1980, LB 834, § 66.
- 77-333.01 Transferred to section 77-386.
- 77-333.02 Repealed. Laws 1980, LB 834, § 66.
- 77-334 Repealed. Laws 1969, c. 649, § 1.
- 77-335 Repealed. Laws 1980, LB 834, § 66.
- 77-336 Repealed. Laws 1980, LB 834, § 66.
- 77-337 Repealed. Laws 1980, LB 834, § 66.
- 77-338 Repealed. Laws 1980, LB 834, § 66.
- 77-339 Repealed. Laws 1980, LB 834, § 66.
- 77-340 Transferred to section 77-360.
- 77-341 Transferred to section 77-362.
- 77-342 Transferred to section 77-369.
- 77-343 Repealed. Laws 1980, LB 834, § 66.
- 77-344 Transferred to section 77-3,101.
- 77-345 Transferred to section 77-3,102.
- 77-346 Transferred to section 77-3,103.
- 77-347 Repealed. Laws 1980, LB 834, § 66.
- 77-348 Transferred to section 77-3,104.
- 77-349 Transferred to section 77-3,105.
- 77-350 Transferred to section 77-3,106.
- 77-351 Transferred to section 77-3,107.
- 77-352 Transferred to section 77-3,108.
- 77-353 Transferred to section 77-379.
- 77-354 Transferred to section 77-380.
- 77-355 Transferred to section 77-381.
- 77-356 Transferred to section 77-382.
- 77-357 Transferred to section 77-383.
- 77-358 Transferred to section 77-384.
- 77-359 Transferred to section 77-385.
- 77-360 Department of Revenue; created; Tax Commissioner; chief executive officer.
- 77-361 Department of Revenue; functions and goals.
- 77-362 Tax Commissioner; powers, duties, functions.
- 77-362.01 Tax amnesty; authorized; when.
- 77-362.02 Department of Motor Vehicles; provide information to Department of Revenue.
- 77-363 Tax Commissioner; appointment; salary.
- 77-364 Tax Commissioner; vacancy; removal by Governor.
- 77-365 Revenue administration; Tax Commissioner; creation of divisions and bureaus; relationships with taxpayers.
- 77-365.01 Repealed. Laws 1999, LB 36, § 41.
- 77-366 Tax Commissioner; officers and employees; deputies; bond or insurance; powers.
- 77-367 Products and services to identify nonfilers of returns, underreporters, nonpayers of taxes, or improper or fraudulent payments; contract authorized; duties; use of proceeds; report.
- 77-368 Repealed. Laws 1997, LB 270, § 110.
- 77-369 Tax Commissioner; rules and regulations; adopt; publish.
- 77-370 Department of Revenue; uniform tax books, records, and forms; approval.
- 77-370.01 Repealed. Laws 1995, LB 152, § 1.
- 77-371 Repealed. Laws 1999, LB 36, § 41.
- 77-372 Revenue administration; implementation of programs; records; statistical information.
- 77-373 Revenue administration; implementation of agreements and working relationships; state and federal agencies.
- 77-373.01 Department of Labor and Department of Revenue; statistical compilation; confidentiality; disclosure authorized.
- 77-374 Department of Revenue; efficiency recommendations; report; to whom.
- 77-375 Tax Commissioner; administer oaths; compel attendance of witnesses; production of records; rules of procedure for discovery.
- 77-375.01 Repealed. Laws 1999, LB 36, § 41.
- 77-376 Tax Commissioner; examination of financial records; no release of information; sharing of information; confidentiality.
- 77-377 Proceedings by Attorney General or county attorney; enforcement of revenue laws.
- 77-377.01 Delinquent tax collection; contract with collection agency; when authorized.
- 77-377.02 Delinquent tax collection; collection agency; fees; remit funds.
- 77-377.03 Delinquent tax collection; collection agency; bond required.
- 77-377.04 Delinquent tax collection; collection agency; subject to taxation.
- 77-378 Delinquent taxpayers; Department of Revenue and Department of Labor; prepare, maintain, and publish list; Tax Commissioner and Commissioner of Labor; duties.
- 77-379 Act, how cited.
- 77-380 Legislative intent.
- 77-381 Terms, defined.
- 77-382 Department; tax expenditure report; prepare; contents.
- 77-383 Tax expenditure reports; department; access to information.
- 77-384 Repealed. Laws 1991, LB 82, § 6.
- 77-385 Tax expenditure report; summary; submission required; joint hearing; supplemental information.
- 77-386 Repealed. Laws 1982, LB 454, § 4.
- 77-387 Repealed. Laws 1987, LB 508, § 50.
- 77-388 Repealed. Laws 1987, LB 508, § 50.
- 77-389 Repealed. Laws 1987, LB 508, § 50.
- 77-390 Repealed. Laws 1987, LB 508, § 50.
- 77-391 Repealed. Laws 1987, LB 508, § 50.
- 77-392 Repealed. Laws 1987, LB 508, § 50.
- 77-393 Repealed. Laws 1987, LB 508, § 50.
- 77-394 Repealed. Laws 1987, LB 508, § 50.
- 77-395 Repealed. Laws 1987, LB 508, § 50.
- 77-396 Repealed. Laws 1987, LB 508, § 50.
- 77-397 Repealed. Laws 1997, LB 770, § 5.
- 77-398 Repealed. Laws 2000, LB 968, § 92.
- 77-399 Repealed. Laws 1997, LB 270, § 110.
- 77-3,100 Repealed. Laws 1997, LB 270, § 110.
- 77-3,101 Repealed. Laws 1985, LB 273, § 72.
- 77-3,102 Repealed. Laws 1985, LB 273, § 72.
- 77-3,103 Repealed. Laws 1985, LB 273, § 72.
- 77-3,104 Repealed. Laws 1985, LB 273, § 72.
- 77-3,105 Repealed. Laws 1985, LB 273, § 72.
- 77-3,106 Repealed. Laws 1985, LB 273, § 72.
- 77-3,107 Repealed. Laws 1985, LB 273, § 72.
- 77-3,108 Repealed. Laws 1985, LB 273, § 72.
- 77-3,109 Charge for publications; authorized.
- 77-3,110 Department of Revenue Miscellaneous Receipts Fund; created; use; investment.
- 77-3,111 Repealed. Laws 2011, LB 378, § 37.
- 77-3,112 Low-level radioactive waste facility or employment; employment of person removed under immigration and customs enforcement or convicted for certain violations; tax credit or exemption; prohibited.
- 77-3,113 Repealed. Laws 1997, LB 270, § 110.
- 77-3,114 Repealed. Laws 1997, LB 270, § 110.
- 77-3,115 Material for developing tax policy changes; study; contents.
- 77-3,116 Study; cooperation with Department of Labor and other state agencies; contracts authorized; reports; department; duty.
- 77-3,117 Department of Revenue; computation authorized.
- 77-3,118 Department of Revenue; charge for information; authorized.
- 77-3,119 Tax Commissioner; certify population of cities and villages.
- 77-401 Transferred to section 23-3205.
- 77-401.01 Repealed. Laws 1986, LB 888, § 1.
- 77-401.02 Transferred to section 23-3206.
- 77-402 Repealed. Laws 1987, LB 508, § 50.
- 77-403 Transferred to section 23-3210.
- 77-404 Transferred to section 23-3208.
- 77-405 Repealed. Laws 1949, c. 225, § 1.
- 77-405.01 Repealed. Laws 1982, LB 592, § 2.
- 77-406 Transferred to section 77-1202.01.
- 77-407 Transferred to section 23-3306.
- 77-408 Transferred to section 23-3209.
- 77-409 Transferred to section 77-1233.02.
- 77-410 Transferred to section 77-1233.03.
- 77-411 Repealed. Laws 1987, LB 508, § 50.
- 77-412 Transferred to section 77-1233.04.
- 77-412.01 Transferred to section 77-1233.05.
- 77-413 Repealed. Laws 1965, c. 475, § 7.
- 77-414 Educational courses and standards; Tax Commissioner; duties.
- 77-415 Repealed. Laws 2007, LB 334, § 108.
- 77-416 Repealed. Laws 1997, LB 270, § 110.
- 77-417 Repealed. Laws 2007, LB 334, § 108.
- 77-418 Repealed. Laws 1997, LB 270, § 110.
- 77-419 Repealed. Laws 1997, LB 270, § 110.
- 77-420 Supplementary seminars; purpose.
- 77-421 Certification as county assessor; applicants; forms; examination; fee.
- 77-422 Certification as county assessor; examination; successful completion; certificate; disciplinary actions; appeal; invalidated certificate; effect.
- 77-423 Transferred to section 23-3202.
- 77-424 Repealed. Laws 1982, LB 592, § 2.
- 77-425 Repealed. Laws 1999, LB 36, § 41; Laws 1999, LB 194, § 40.
- 77-426 Transferred to section 23-3204.
- 77-427 Repealed. Laws 1986, LB 1105, § 2.
- 77-428 Repealed. Laws 1997, LB 270, § 110.
- 77-429 Transferred to section 23-3203.
- 77-430 Transferred to section 77-1311.01.
- 77-501 Repealed. Laws 2000, LB 1067, § 36.
- 77-502 Repealed. Laws 2000, LB 1067, § 36.
- 77-503 Repealed. Laws 2000, LB 1067, § 36.
- 77-504 Repealed. Laws 1987, LB 508, § 50.
- 77-505 Transferred to section 77-5022.
- 77-506 Transferred to section 77-5023.
- 77-506.01 Repealed. Laws 1991, LB 320, § 13.
- 77-507 Repealed. Laws 1987, LB 508, § 50.
- 77-507.01 Transferred to section 77-5024.
- 77-507.02 Repealed. Laws 1987, LB 508, § 50.
- 77-507.03 Transferred to section 77-5025.
- 77-508 Transferred to section 77-5026.
- 77-508.01 Transferred to section 77-5027.
- 77-509 Transferred to section 77-5028.
- 77-509.01 Transferred to section 77-5029.
- 77-509.02 Transferred to section 77-5030.
- 77-510 Repealed. Laws 1997, LB 397, § 51.
- 77-510.01 Repealed. Laws 1969, c. 793, § 1.
- 77-511 Repealed. Laws 1997, LB 397, § 51.
- 77-512 Repealed. Laws 1969, c. 657, § 1.
- 77-513 Repealed. Laws 1969, c. 657, § 1.
- 77-514 Repealed. Laws 1969, c. 657, § 1.
- 77-515 Repealed. Laws 1969, c. 411, § 1.
- 77-516 Repealed. Laws 1969, c. 411, § 1.
- 77-517 Repealed. Laws 1969, c. 657, § 1.
- 77-518 Transferred to section 77-1316.01.
- 77-519 Transferred to section 77-1613.02.
- 77-601 Railroad operating property; assessment.
- 77-602 Railroad operating property; duty of Property Tax Administrator; when valued.
- 77-603 Railroad property; annual statement; contents.
- 77-603.01 Railroad operating property; sale; report by purchaser; contents; penalty; waiver.
- 77-604 Railroad property; statement by railroad company not conclusive; taxable value; distribution; valuation per mile; how determined.
- 77-605 Railroad operating property; failure of railroad to furnish statement or information; penalty; waiver.
- 77-606 Railroad nonoperating property; annual statement by railroad to county assessor; when made.
- 77-607 Railroad property; Tax Commissioner; hearing; power to compel attendance of railroad's officers or agents.
- 77-608 Repealed. Laws 1997, LB 270, § 110.
- 77-609 Railroad operating property; density factor; recalculation.
- 77-610 Repealed. Laws 1985, LB 268, § 31.
- 77-611 Repealed. Laws 1997, LB 270, § 110.
- 77-612 Railroad property; notice of valuation; appeal.
- 77-613 Repealed. Laws 1985, LB 268, § 31.
- 77-614 Repealed. Laws 1985, LB 268, § 31.
- 77-615 Repealed. Laws 1997, LB 270, § 110.
- 77-616 Railroad property; levy of taxes; injunction prohibited.
- 77-617 Repealed. Laws 1985, LB 268, § 31.
- 77-618 Repealed. Laws 1985, LB 268, § 31.
- 77-619 Repealed. Laws 1989, LB 643, § 2.
- 77-620 Repealed. Laws 1989, LB 643, § 2.
- 77-621 Railroad property; valuation; contents of report.
- 77-622 Repealed. Laws 1985, LB 268, § 31.
- 77-623 Railroad operating property; valuation; county assessor; duties; lien.
- 77-624 Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
- 77-625 Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
- 77-626 Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
- 77-627 Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
- 77-628 Transferred to section 77-1613.01.
- 77-629 Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
- 77-629.01 Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
- 77-630 Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
- 77-631 Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
- 77-631.01 Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
- 77-631.02 Transferred to section 77-1250.03.
- 77-631.03 Transferred to section 77-1250.04.
- 77-631.04 Transferred to section 77-1250.05.
- 77-632 Repealed. Laws 1986, LB 817, § 15.
- 77-633 Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
- 77-634 Repealed. Laws 1985, LB 268, § 31.
- 77-635 Repealed. Laws 1985, LB 268, § 31.
- 77-636 Repealed. Laws 1985, LB 268, § 31.
- 77-637 Repealed. Laws 1985, LB 268, § 31.
- 77-638 Repealed. Laws 1985, LB 268, § 31.
- 77-639 Repealed. Laws 1985, LB 268, § 31.
- 77-640 Repealed. Laws 1985, LB 268, § 31.
- 77-641 Repealed. Laws 1985, LB 268, § 31.
- 77-642 Repealed. Laws 1985, LB 268, § 31.
- 77-643 Repealed. Laws 1985, LB 268, § 31.
- 77-644 Repealed. Laws 1985, LB 268, § 31.
- 77-645 Repealed. Laws 1985, LB 268, § 31.
- 77-646 Repealed. Laws 1985, LB 268, § 31.
- 77-647 Repealed. Laws 1985, LB 268, § 31.
- 77-648 Repealed. Laws 1985, LB 268, § 31.
- 77-649 Repealed. Laws 1985, LB 268, § 31.
- 77-650 Repealed. Laws 1985, LB 268, § 31.
- 77-651 Repealed. Laws 1985, LB 268, § 31.
- 77-652 Repealed. Laws 1985, LB 268, § 31.
- 77-653 Repealed. Laws 1985, LB 268, § 31.
- 77-654 Repealed. Laws 1985, LB 268, § 31.
- 77-655 Repealed. Laws 1985, LB 268, § 31.
- 77-656 Repealed. Laws 1985, LB 268, § 31.
- 77-657 Repealed. Laws 1985, LB 268, § 31.
- 77-658 Repealed. Laws 1985, LB 268, § 31.
- 77-659 Repealed. Laws 1985, LB 268, § 31.
- 77-660 Repealed. Laws 1985, LB 268, § 31.
- 77-661 Repealed. Laws 1985, LB 268, § 31.
- 77-662 Repealed. Laws 1985, LB 268, § 31.
- 77-663 Repealed. Laws 1985, LB 268, § 31.
- 77-664 Repealed. Laws 1985, LB 268, § 31.
- 77-665 Repealed. Laws 1985, LB 268, § 31.
- 77-666 Repealed. Laws 1985, LB 268, § 31.
- 77-667 Repealed. Laws 1985, LB 268, § 31.
- 77-668 Repealed. Laws 1985, LB 268, § 31.
- 77-669 Repealed. Laws 1985, LB 268, § 31.
- 77-670 Repealed. Laws 1985, LB 268, § 31.
- 77-671 Repealed. Laws 1985, LB 268, § 31.
- 77-672 Repealed. Laws 1985, LB 268, § 31.
- 77-673 Repealed. Laws 1985, LB 268, § 31.
- 77-674 Repealed. Laws 1985, LB 268, § 31.
- 77-675 Repealed. Laws 1985, LB 268, § 31.
- 77-676 Repealed. Laws 1992, LB 864, § 1.
- 77-677 Repealed. Laws 1992, LB 864, § 1.
- 77-678 Repealed. Laws 1990, LB 932, § 1.
- 77-679 Car line company, defined.
- 77-680 Car line companies; annual statement.
- 77-681 Railroad companies; annual statement.
- 77-682 Car line companies; value and assessment.
- 77-683 Failure to furnish statement; penalty; waiver; Tax Commissioner; harmonize statements.
- 77-684 Tax rate; determination; collection; appeal; distribution.
- 77-685 Distress warrant; receipt issued.
- 77-686 Certification of levy.
- 77-687 Delinquency in payment of taxes; interest; collection by Tax Commissioner.
- 77-688 Collection procedures; cumulative.
- 77-689 Taxes; delinquent; lien; collection.
- 77-690 Taxation; levy; money and credits; surrender to Tax Commissioner.
- 77-691 Money; disposition.
- 77-692 Repealed. Laws 1992, LB 719A, § 224.
- 77-693 Adjustment to value of railroad and car line property; Property Tax Administrator; powers and duties.
- 77-701 Property assessment division; established; Property Tax Administrator; powers and duties; appeal rights.
- 77-702 Property Tax Administrator; qualifications; duties.
- 77-703 Repealed. Laws 2007, LB 334, § 108.
- 77-704 Repealed. Laws 2007, LB 334, § 108.
- 77-705 Uniform tax books, records, and forms; approval.
- 77-706 Property tax administration; implementation of agreements and working relationships; state and federal agencies.
- 77-707 Property Tax Administrator; administer oaths; compel attendance of witnesses; production of records; rules of procedure for discovery.
- 77-708 Repealed. Laws 2007, LB 334, § 108.
- 77-709 Property assessment division; annual report; powers and duties.
- 77-801 Public service entity; furnish information; confidentiality; Property Tax Administrator; duties.
- 77-801.01 Terms, defined.
- 77-801.02 Tax Commissioner; powers.
- 77-802 Property Tax Administrator; valuation; apportionment of tax.
- 77-802.01 County assessor; duties; lien.
- 77-802.02 Public service entity; appeals.
- 77-803 Public service entity; failure to furnish statement or information; penalty; waiver.
- 77-804 Sale of entity; report required; penalty; waiver.
- 77-901 Repealed. Laws 1951, c. 256, § 9.
- 77-902 Repealed. Laws 1951, c. 256, § 9.
- 77-903 Repealed. Laws 1951, c. 256, § 9.
- 77-904 Repealed. Laws 1951, c. 256, § 9.
- 77-905 Repealed. Laws 1951, c. 256, § 9.
- 77-906 Repealed. Laws 1951, c. 256, § 9.
- 77-907 Terms, defined.
- 77-908 Insurance companies; tax on gross premiums; rate; exceptions.
- 77-909 Repealed. Laws 1986, LB 1114, § 23.
- 77-910 Computation of tax; forms; department furnish; audit of returns; erroneous payment; refund; limitation.
- 77-911 Tax; failure to remit; license rescinded; notice; hearing; appeal.
- 77-912 Tax; Director of Insurance; disposition; exceptions.
- 77-913 Insurance Tax Fund; created; use; investment; allocation.
- 77-914 Repealed. Laws 1986, LB 1114, § 23.
- 77-915 Tax; challenge to constitutionality; tax paid under protest; credit refund.
- 77-916 Tax; no injunction allowed.
- 77-917 Political subdivision; return of funds not required.
- 77-918 Prepayment of tax; when due; Premium and Retaliatory Tax Suspense Fund; created; investment.
- 77-1001 Act, how cited.
- 77-1002 Legislative findings and declarations.
- 77-1003 Definitions, where found.
- 77-1004 Tax terms, meaning.
- 77-1005 Approved cost, defined.
- 77-1006 Approved project, defined.
- 77-1007 Cultural development, defined.
- 77-1008 Destination dining, defined.
- 77-1009 Entertainment destination center, defined.
- 77-1010 Entitlement period, defined.
- 77-1011 Full-service restaurant, defined.
- 77-1012 Historical redevelopment, defined.
- 77-1013 Investment, defined.
- 77-1014 Lodging, defined.
- 77-1015 Mixed-use project, defined.
- 77-1016 Nebraska crafts and products center, defined.
- 77-1017 Project, defined.
- 77-1018 Qualified business, defined.
- 77-1019 Qualified property, defined.
- 77-1020 Recreation facility, defined.
- 77-1021 Redevelopment project, defined.
- 77-1022 Related persons, defined.
- 77-1023 Structured parking, defined.
- 77-1024 Taxpayer, defined.
- 77-1025 Tourism attraction, defined.
- 77-1026 Year, defined.
- 77-1027 Year of application, defined.
- 77-1028 Election required; procedures applicable.
- 77-1029 Verification of work eligibility status.
- 77-1030 Application; form; contents; confidentiality; fee; municipality; duties; certification; written agreement; contents; modification.
- 77-1031 Incentives; tiers; project requirements; refund of taxes.
- 77-1032 Department of Revenue; duties; review of projects; recapture of incentives; Nebraska Advantage Transformational Tourism and Redevelopment Act Cash Fund; created; use; investment.
- 77-1033 Transfer of incentives; when; liability for recapture.
- 77-1034 Refunds; interest not allowable.
- 77-1035 Act; restrictions on use.
- 77-1101 Act, how cited.
- 77-1102 Definitions, where found.
- 77-1103 Applicable percentage, defined.
- 77-1104 Credit allowance date, defined.
- 77-1105 Letter ruling, defined.
- 77-1106 Long-term debt security, defined.
- 77-1107 Purchase price, defined.
- 77-1108 Qualified active low-income community business, defined.
- 77-1109 Qualified community development entity, defined.
- 77-1110 Qualified equity investment, defined.
- 77-1111 Qualified low-income community investment, defined.
- 77-1112 Tax credit, defined.
- 77-1113 Vested tax credit; utilization.
- 77-1114 Tax credit; not refundable or transferable; allocation; carry forward.
- 77-1115 Tax Commissioner; limit tax credit utilization.
- 77-1116 Qualified community development entity; application; deadline; form; contents; Tax Commissioner; grant or deny; notice of certification; lapse of certification; when.
- 77-1117 Recapture of tax credit.
- 77-1118 Recapture of tax credit; notice of noncompliance; cure period.
- 77-1119 Tax Commissioner; issue letter rulings; request; refusal to issue for good cause; letter ruling; effect.
- 77-1201 Tangible personal property; assessment date; listing.
- 77-1201.01 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 180.
- 77-1201.02 Repealed. Laws 1967, c. 501, § 2.
- 77-1202 Tangible personal property; where listed and assessed.
- 77-1202.01 Tax lists; how prepared.
- 77-1202.02 Repealed. Laws 1959, c. 365, § 17.
- 77-1203 Repealed. Laws 1986, LB 817, § 15.
- 77-1204 Repealed. Laws 1986, LB 817, § 15.
- 77-1205 Repealed. Laws 1986, LB 817, § 15.
- 77-1206 Repealed. Laws 1986, LB 817, § 15.
- 77-1207 Repealed. Laws 1987, LB 508, § 50.
- 77-1208 Repealed. Laws 1997, LB 270, § 110.
- 77-1209 Transferred to section 77-1374.
- 77-1209.01 Repealed. Laws 1959, c. 365, § 17.
- 77-1209.02 Transferred to section 77-1375.
- 77-1209.03 Transferred to section 77-1376.
- 77-1209.04 Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.
- 77-1209.05 Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.
- 77-1210 Taxable tangible personal property in transit; where listed and assessed.
- 77-1211 Tangible personal property brought into state after December 31 and prior to July 1; where listed and assessed.
- 77-1212 Repealed. Laws 1992, LB 1063, § 213; Laws 1992, Second Spec. Sess., LB 1, § 181.
- 77-1213 Repealed. Laws 2000, LB 968, § 91.
- 77-1214 Taxable tangible personal property; attempted sale, levy, or removal; notice to treasurer; collection of taxes due; acceleration of due date; issuance of distress warrants.
- 77-1215 Repealed. Laws 1997, LB 270, § 110.
- 77-1216 Repealed. Laws 2007, LB 166, § 13.
- 77-1217 Repealed. Laws 1987, LB 508, § 50.
- 77-1218 Repealed. Laws 1987, LB 508, § 50.
- 77-1219 Taxable tangible personal property; assessment certificate; county assessor; duties.
- 77-1220 Repealed. Laws 1987, LB 87, § 1.
- 77-1221 Repealed. Laws 1980, LB 741, § 1.
- 77-1222 Repealed. Laws 1959, c. 365, § 17.
- 77-1223 Repealed. Laws 1959, c. 365, § 17.
- 77-1224 Repealed. Laws 1959, c. 365, § 17.
- 77-1225 Repealed. Laws 1982, LB 728, § 2.
- 77-1226 Repealed. Laws 1959, c. 366, § 2.
- 77-1226.01 Repealed. Laws 1982, LB 728, § 2.
- 77-1226.02 Repealed. Laws 1982, LB 728, § 2.
- 77-1226.03 Repealed. Laws 1982, LB 728, § 2.
- 77-1226.04 Repealed. Laws 1982, LB 728, § 2.
- 77-1227 Repealed. Laws 1982, LB 728, § 2.
- 77-1228 Repealed. Laws 1987, LB 508, § 50.
- 77-1229 Tangible personal property; form of return; time of filing; exemption; procedure.
- 77-1229.01 Personal property; return; filing improperly signed; procedure.
- 77-1230 Taxable tangible personal property; amended listing; when required; county assessor; duties; refund; additional tax due.
- 77-1231 Repealed. Laws 1959, c. 365, § 17.
- 77-1231.01 Repealed. Laws 1977, LB 518, § 15.
- 77-1232 Personal property; failure to list; false listing; evasion of tax; penalty.
- 77-1233 Personal property; statement required on return; signature by taxpayer.
- 77-1233.01 Repealed. Laws 1984, LB 835, § 18.
- 77-1233.02 Taxable tangible personal property tax returns; county assessor; duties.
- 77-1233.03 Assessment of taxable tangible personal property; county assessor; duties.
- 77-1233.04 Taxable tangible personal property tax returns; change in value; omitted property; procedure; penalty; county assessor; duties.
- 77-1233.05 Repealed. Laws 1999, LB 194, § 39.
- 77-1233.06 Taxable tangible personal property tax valuation or penalty; appeal; procedure; collection procedures.
- 77-1234 Violations; duty of officers upon discovery.
- 77-1235 Repealed. Laws 1965, c. 475, § 7.
- 77-1235.01 Repealed. Laws 1961, c. 284, § 1.
- 77-1236 Personal property; taxpayer; inspection by county assessor; authorized; subpoena; disobedience; contempt proceedings; confidentiality.
- 77-1237 Personal Property Tax Relief Act; act, how cited.
- 77-1238 Exemption from taxation; Property Tax Administrator; duties.
- 77-1239 Reimbursement for tax revenue lost because of exemption; calculation.
- 77-1239.01 Repealed. Laws 1997, LB 271, § 57.
- 77-1239.02 Repealed. Laws 1997, LB 271, § 57.
- 77-1239.03 Repealed. Laws 1981, LB 168, § 18.
- 77-1239.04 Repealed. Laws 1981, LB 168, § 18.
- 77-1239.05 Repealed. Laws 1997, LB 271, § 57.
- 77-1239.06 Repealed. Laws 1997, LB 271, § 57.
- 77-1240 Repealed. Laws 1993, LB 346, § 23.
- 77-1240.01 Repealed. Laws 1997, LB 271, § 57.
- 77-1240.02 Repealed. Laws 1981, LB 168, § 18.
- 77-1240.03 Repealed. Laws 1997, LB 271, § 57.
- 77-1240.04 Repealed. Laws 1997, LB 271, § 57.
- 77-1240.05 Repealed. Laws 1981, LB 168, § 18.
- 77-1240.06 Repealed. Laws 1981, LB 168, § 18.
- 77-1241 Repealed. Laws 1988, LB 305, § 11.
- 77-1241.01 Repealed. Laws 1997, LB 271, § 57.
- 77-1241.02 Repealed. Laws 1988, LB 305, § 11.
- 77-1241.03 Repealed. Laws 1988, LB 305, § 11.
- 77-1241.04 Repealed. Laws 1988, LB 305, § 11.
- 77-1241.05 Repealed. Laws 1969, c. 495, § 10.
- 77-1241.06 Repealed. Laws 1988, LB 305, § 11.
- 77-1241.07 Repealed. Laws 1988, LB 305, § 11.
- 77-1241.08 Repealed. Laws 1988, LB 305, § 11.
- 77-1241.09 Transferred to section 60-305.15.
- 77-1242 Repealed. Laws 1977, LB 518, § 15.
- 77-1242.01 Repealed. Laws 1997, LB 271, § 57.
- 77-1242.02 Repealed. Laws 1997, LB 271, § 57.
- 77-1243 Repealed. Laws 1953, c. 268, § 20.
- 77-1244 Taxation of air carriers; definitions.
- 77-1245 Taxation of air carriers; assessment; collection; disbursement; allocation to this state; petition to Property Tax Administrator, when.
- 77-1246 Taxation of air carriers; real and personal property other than flight equipment.
- 77-1247 Taxation of air carriers; annual report; contents; failure to furnish report or information; penalty; waiver.
- 77-1248 Taxation of air carriers; taxable value; allocation; Property Tax Administrator; duties.
- 77-1249 Taxation of air carriers; tax rate; appeal.
- 77-1249.01 Taxation of air carriers; delinquency; interest; collection.
- 77-1250 Taxation of air carriers; when due; lien; distribution to counties; collection fee.
- 77-1250.01 Repealed. Laws 1971, LB 26, § 3.
- 77-1250.02 Aircraft; owner, lessee, manager of hangar or land, report required; violation; penalty.
- 77-1250.03 Taxation of air carriers; taxes; delinquent; lien; collection.
- 77-1250.04 Taxation of air carriers; money and credits; surrender to Tax Commissioner.
- 77-1250.05 Taxation of air carriers; disposition of funds collected.
- 77-1251 Repealed. Laws 1977, LB 518, § 14.
- 77-1252 Repealed. Laws 1977, LB 518, § 14.
- 77-1253 Repealed. Laws 1977, LB 518, § 14.
- 77-1254 Repealed. Laws 1977, LB 518, § 14.
- 77-1255 Repealed. Laws 1977, LB 518, § 14.
- 77-1256 Repealed. Laws 1977, LB 518, § 14.
- 77-1257 Repealed. Laws 1977, LB 518, § 14.
- 77-1258 Repealed. Laws 1977, LB 518, § 14.
- 77-1259 Repealed. Laws 1977, LB 518, § 14.
- 77-1260 Repealed. Laws 1977, LB 518, § 14.
- 77-1261 Repealed. Laws 1977, LB 518, § 14.
- 77-1262 Repealed. Laws 1977, LB 518, § 16.
- 77-1263 Repealed. Laws 1977, LB 518, § 16.
- 77-1264 Repealed. Laws 1977, LB 518, § 16.
- 77-1265 Repealed. Laws 1977, LB 518, § 16.
- 77-1266 Repealed. Laws 1977, LB 518, § 16.
- 77-1267 Repealed. Laws 1977, LB 518, § 16.
- 77-1268 Repealed. Laws 1977, LB 518, § 16.
- 77-1269 Repealed. Laws 1971, LB 30, § 1.
- 77-1270 Repealed. Laws 1971, LB 30, § 1.
- 77-1271 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
- 77-1272 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
- 77-1273 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
- 77-1274 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
- 77-1275 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
- 77-1276 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
- 77-1277 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
- 77-1278 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
- 77-1279 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
- 77-1280 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
- 77-1281 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
- 77-1282 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
- 77-1283 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
- 77-1301 Real property; assessment date; notice of preliminary valuation; destroyed real property; adjustment.
- 77-1301.01 Appraisal; standards; establishment by Tax Commissioner; contracts; approval.
- 77-1301.02 Repealed. Laws 1997, LB 270, § 110.
- 77-1301.03 Repealed. Laws 1997, LB 270, § 110.
- 77-1301.04 Repealed. Laws 1997, LB 270, § 110.
- 77-1301.05 Repealed. Laws 1969, c. 672, § 5.
- 77-1301.06 Repealed. Laws 1997, LB 270, § 110.
- 77-1301.07 Repealed. Laws 1997, LB 270, § 110.
- 77-1301.08 Repealed. Laws 1997, LB 270, § 110.
- 77-1301.09 Repealed. Laws 1987, LB 508, § 50.
- 77-1301.10 Repealed. Laws 1987, LB 508, § 50.
- 77-1301.11 Repealed. Laws 1987, LB 508, § 50.
- 77-1301.12 Repealed. Laws 1997, LB 270, § 110.
- 77-1301.13 Repealed. Laws 1997, LB 270, § 110.
- 77-1301.14 Repealed. Laws 1997, LB 270, § 110.
- 77-1301.15 Repealed. Laws 1997, LB 270, § 110.
- 77-1301.16 Repealed. Laws 1997, LB 270, § 110.
- 77-1302 Repealed. Laws 1959, c. 370, § 6.
- 77-1303 Assessment roll.
- 77-1304 Repealed. Laws 1997, LB 270, § 110.
- 77-1305 Certificate of assessment; contents; effect.
- 77-1306 Repealed. Laws 1959, c. 370, § 6.
- 77-1306.01 Lands adjacent to rivers and streams; survey; report.
- 77-1307 Destroyed real property; legislative findings and declarations; terms, defined.
- 77-1308 Destroyed real property; property owner; file report; form; county board of equalization; duties.
- 77-1309 Destroyed real property; county board of equalization; adjust assessed valuation; notice; protests; filing; decision; appeal.
- 77-1310 Repealed. Laws 1947, c. 251, § 42.
- 77-1311 County assessor; duties.
- 77-1311.01 Valuation of property; rounding numbers.
- 77-1311.02 Plan of assessment; preparation.
- 77-1311.03 County assessor; systematic inspection and review; adjustment required.
- 77-1312 County assessor; duty to file annual inventory of county personal property.
- 77-1313 Property; assessment; duty of county officer to assist; penalty.
- 77-1314 County assessor; use of income approach; when; duties; petition Tax Equalization and Review Commission; hearing; order.
- 77-1315 Adjustment to real property assessment roll; county assessor; duties; publication.
- 77-1315.01 Overvaluation or undervaluation; county assessor; report.
- 77-1316 Repealed. Laws 1997, LB 270, § 110.
- 77-1316.01 Correction of tax rolls.
- 77-1317 Real property; assessment; omitted lands; correction; exceptions.
- 77-1318 Real property taxes; back interest and penalties; when; appeal.
- 77-1318.01 Improvements to real property; information statement filed with county assessor; forms; contents.
- 77-1318.02 Repealed. Laws 1984, LB 835, § 18.
- 77-1319 Repealed. Laws 1959, c. 370, § 6.
- 77-1320 Repealed. Laws 1965, c. 489, § 1.
- 77-1320.01 Repealed. Laws 1965, c. 475, § 7.
- 77-1320.02 Repealed. Laws 1987, LB 508, § 50.
- 77-1320.03 Repealed. Laws 1987, LB 508, § 50.
- 77-1320.04 Transferred to section 77-412.01.
- 77-1320.05 Repealed. Laws 1987, LB 508, § 50.
- 77-1320.06 Repealed. Laws 1987, LB 508, § 50.
- 77-1321 Repealed. Laws 1965, c. 489, § 1.
- 77-1322 Assessment of property; Board of Equalization; special assessments; invalid assessments for want of adequate notice; reassessment and relevy authorized.
- 77-1323 Public improvement; furnishing labor or material; certificate that equipment has been assessed.
- 77-1324 Public improvement; furnishing labor or material; falsifying certificate that equipment has been assessed; violation; penalty.
- 77-1325 Repealed. Laws 1999, LB 36, § 41.
- 77-1326 Repealed. Laws 1986, LB 817, § 15.
- 77-1327 Legislative intent; Property Tax Administrator; sales file; studies; powers and duties.
- 77-1328 Repealed. Laws 1987, LB 508, § 50.
- 77-1329 Tax maps; county assessor; maintain.
- 77-1330 Property Tax Administrator and Tax Commissioner; guides for assessors; prepare; issue; failure to implement guide; corrective measures; procedures; cost; payment; State Treasurer; duties; removal of county assessor or deputy from office; appeal.
- 77-1331 Property Tax Administrator; tax records; duties.
- 77-1332 Appraisal of commercial or industrial property; Property Tax Administrator; powers.
- 77-1333 Rent-restricted housing projects; county assessor; perform income-approach calculation; owner; duties; Rent-Restricted Housing Projects Valuation Committee; created; members; meetings; report; county board of equalization; filing; hearing; Tax Commissioner; powers; petition; hearing.
- 77-1334 Property Tax Administrator; inspections, investigations, and studies; administration of tax laws.
- 77-1335 Property valued by Property Tax Administrator; error; Property Tax Administrator; powers.
- 77-1336 Repealed. Laws 1999, LB 194, § 40.
- 77-1337 Transferred to section 77-429.
- 77-1338 Values established; effect.
- 77-1339 Joint or cooperative performance of assessment function; two or more counties; agreement; contents; approval by Tax Commissioner.
- 77-1340 Repealed. Laws 2012, LB1101, § 4.
- 77-1340.01 Repealed. Laws 2009, LB121, § 15.
- 77-1340.02 Repealed. Laws 2009, LB121, § 15.
- 77-1340.03 Repealed. Laws 2009, LB121, § 15.
- 77-1340.04 Repealed. Laws 2015, LB 261, § 18.
- 77-1340.05 Repealed. Laws 2015, LB 261, § 18.
- 77-1340.06 Repealed. Laws 2015, LB 261, § 18.
- 77-1341 Repealed. Laws 1990, LB 821, § 56.
- 77-1342 Department of Revenue Property Assessment Division Cash Fund; created; use; investment.
- 77-1343 Agricultural or horticultural land; terms, defined.
- 77-1344 Agricultural or horticultural land; special valuation; when applicable.
- 77-1345 Agricultural or horticultural lands; special valuation; application.
- 77-1345.01 Agricultural or horticultural lands; special valuation; approval or denial; protest; appeal; failure to give notice; effect.
- 77-1346 Agricultural or horticultural lands; eligibility for special valuation; rules and regulations.
- 77-1347 Agricultural or horticultural lands; special valuation; disqualification.
- 77-1347.01 Agricultural or horticultural lands; special valuation; disqualification; procedure; protest; decision; appeal.
- 77-1348 Repealed. Laws 2009, LB 166, § 23.
- 77-1349 Unconstitutional.
- 77-1350 Unconstitutional.
- 77-1351 Unconstitutional.
- 77-1352 Unconstitutional.
- 77-1353 Unconstitutional.
- 77-1354 Unconstitutional.
- 77-1355 Repealed. Laws 2011, LB 210, § 17.
- 77-1356 Transferred to section 77-3431.
- 77-1357 Repealed. Laws 1985, LB 22, § 1.
- 77-1358 Repealed. Laws 1989, LB 361, § 25.
- 77-1359 Agricultural and horticultural land; legislative findings; terms, defined.
- 77-1360 Repealed. Laws 1997, LB 270, § 110.
- 77-1360.01 Repealed. Laws 2006, LB 808, § 52.
- 77-1361 Repealed. Laws 2006, LB 808, § 52.
- 77-1362 Repealed. Laws 2006, LB 808, § 52.
- 77-1363 Agricultural and horticultural land; classes and subclasses.
- 77-1364 Repealed. Laws 1997, LB 270, § 110.
- 77-1365 Repealed. Laws 1997, LB 270, § 110.
- 77-1366 Repealed. Laws 1996, LB 934, § 7.
- 77-1367 Repealed. Laws 1996, LB 934, § 7.
- 77-1368 Repealed. Laws 1989, LB 361, § 25.
- 77-1369 Repealed. Laws 1991, LB 320, § 13.
- 77-1370 Repealed. Laws 1991, LB 320, § 13.
- 77-1371 Comparable sales; use; guidelines.
- 77-1372 Repealed. Laws 2001, LB 170, § 30.
- 77-1373 Repealed. Laws 1995, LB 490, § 195.
- 77-1374 Improvements on leased public lands; assessment; change of ownership; filing required; collection of tax.
- 77-1375 Improvements on leased lands; how assessed; apportionment.
- 77-1376 Improvements on leased lands; how assessed; notice.
- 77-1377 Statewide file of real property sales; creation; use.
- 77-1378 Repealed. Laws 2005, LB 261, § 13.
- 77-1379 Repealed. Laws 2005, LB 261, § 13.
- 77-1380 Repealed. Laws 2005, LB 261, § 13.
- 77-1381 Repealed. Laws 2005, LB 261, § 13.
- 77-1381.01 Repealed. Laws 2005, LB 261, § 13.
- 77-1382 Repealed. Laws 2005, LB 261, § 13.
- 77-1383 Repealed. Laws 2005, LB 261, § 13.
- 77-1384 Repealed. Laws 2005, LB 261, § 13.
- 77-1385 Historically significant real property; qualification.
- 77-1386 Historically significant real property; landmark ordinance or resolution; approval.
- 77-1387 Historically significant real property; application by property owner; approval.
- 77-1388 Historically significant real property; preliminary certificate of rehabilitation; filing with State Historic Preservation Officer.
- 77-1389 Historically significant real property; preliminary certificate of rehabilitation; filing with city, village, or county.
- 77-1390 Historically significant real property; final certificate of rehabilitation; issuance.
- 77-1391 Historically significant real property; valuation.
- 77-1392 Historically significant real property; Tax Commissioner; rules and regulations.
- 77-1393 Historically significant real property; State Historic Preservation Officer; rules and regulations.
- 77-1394 Historically significant real property; protests; procedure; appeal.
- 77-1401 Terms, defined.
- 77-1402 State Treasurer; establish achieving a better life program or contract with another state.
- 77-1403 Account owner; designated beneficiary; death of designated beneficiary; transfer of account balances; notice regarding potential tax consequences; state claim or recovery; when prohibited.
- 77-1404 Contributions.
- 77-1405 Qualified program.
- 77-1406 Investment options; state investment officer; fiduciary responsibility.
- 77-1407 Funds held in trust; ABLE Program Fund; ABLE Expense Fund; created; use; investment.
- 77-1408 Annual audited financial report; supplemental information.
- 77-1409 State Treasurer; rules and regulations; powers.
- 77-1501 County board of equalization; who constitutes; meetings; county officials; duties.
- 77-1502 Board; protests; report; notification.
- 77-1502.01 Board; referee; appointment; compensation; duties.
- 77-1503 Repealed. Laws 1987, LB 508, § 50.
- 77-1503.01 Property exempt from equalization.
- 77-1504 Equalization of property; board; powers and duties; protest; procedure; notice of decision.
- 77-1504.01 Adjustment to class or subclass of real property; procedure.
- 77-1505 Repealed. Laws 1959, c. 371, § 5.
- 77-1506 Repealed. Laws 1987, LB 508, § 50.
- 77-1506.01 Application for reduction in value; waiver of notice.
- 77-1506.02 Repealed. Laws 1995, LB 452, § 37; Laws 1995, LB 490, § 195.
- 77-1506.03 Repealed. Laws 1988, LB 1207, § 12.
- 77-1506.04 Unconstitutional.
- 77-1506.05 Unconstitutional.
- 77-1506.06 Unconstitutional.
- 77-1506.07 Unconstitutional.
- 77-1506.08 Unconstitutional.
- 77-1506.09 Repealed. Laws 1982, LB 592, § 2.
- 77-1506.10 Repealed. Laws 1986, LB 737, § 1.
- 77-1507 Board; duties; addition of omitted property; clerical errors; protest; procedure.
- 77-1507.01 Failure to give notice; effect.
- 77-1508 Board; examination of persons; production and inspection of records.
- 77-1509 Board; compelling attendance of witnesses; penalties; fees.
- 77-1510 Board; appeals, how taken.
- 77-1510.01 Board; powers; costs and fees.
- 77-1511 Repealed. Laws 2001, LB 465, § 12.
- 77-1512 Repealed. Laws 1959, c. 371, § 5.
- 77-1513 Repealed. Laws 2002, LB 994, § 33.
- 77-1514 Abstract of property assessment rolls; prepared by county assessor; file with Property Tax Administrator.
- 77-1515 Repealed. Laws 2006, LB 808, § 51.
- 77-1601 County tax levy; by whom made; when; what included; correction of clerical error; procedure.
- 77-1601.01 Repealed. Laws 1998, LB 306, § 51.
- 77-1601.02 Property tax request; procedure; public hearing; resolution or ordinance; contents.
- 77-1602 Repealed. Laws 1996, LB 1085, § 60.
- 77-1603 Repealed. Laws 1996, LB 1085, § 60.
- 77-1604 Repealed. Laws 1979, LB 80, § 116.
- 77-1605 Repealed. Laws 1996, LB 1085, § 60.
- 77-1605.01 Repealed. Laws 1996, LB 1085, § 60.
- 77-1605.02 Repealed. Laws 1955, c. 295, § 3.
- 77-1605.03 Repealed. Laws 1996, LB 1085, § 60.
- 77-1606 County tax levy; appeal by taxpayer; when taken; does not suspend collection.
- 77-1607 Repealed. Laws 2004, LB 973, § 72.
- 77-1608 County tax levy; appeal by taxpayer; proceedings.
- 77-1609 Repealed. Laws 2004, LB 973, § 72.
- 77-1610 Return of taxes paid; correction of tax rolls.
- 77-1611 Repealed. Laws 1967, c. 504, § 1.
- 77-1611.01 Repealed. Laws 1967, c. 504, § 1.
- 77-1612 Repealed. Laws 1996, LB 1085, § 60.
- 77-1613 Tax list; preparation; when and by whom; form and contents.
- 77-1613.01 Certification by county official to Property Tax Administrator; contents.
- 77-1613.02 Tax list; corrections; prohibited acts; violation; penalty.
- 77-1613.03 Repealed. Laws 2006, LB 808, § 51.
- 77-1613.04 Assessment roll and tax list; corrections.
- 77-1614 Tax list; consolidated tax; how entered.
- 77-1615 Repealed. Laws 2013, LB 29, § 4.
- 77-1615.01 Tax list; use of electronic data processing equipment; levy and collection of taxes.
- 77-1616 Tax list; delivery to county treasurer; when; warrant for collection.
- 77-1617 Tax list; property of county; form.
- 77-1618 Tax list; entry of amount.
- 77-1619 Judgments against public corporations; payment by tax levy.
- 77-1620 Judgments against public corporations; payment by levy in addition to levy for ordinary purposes.
- 77-1621 Judgments against public corporations; special tax levy; how collected.
- 77-1622 Judgments against public corporations; duty of corporate authorities to make levy.
- 77-1623 Judgments against public corporations; failure or refusal of corporate authorities to levy; action against officers; mandamus.
- 77-1624 Taxes delinquent five or more years; collection; receipts; proration; remittance of state taxes to State Treasurer; how credited.
- 77-1625 Repealed. Laws 1963, c. 454, § 2.
- 77-1626 Repealed. Laws 1963, c. 454, § 2.
- 77-1627 Repealed. Laws 1996, LB 1085, § 60.
- 77-1628 Repealed. Laws 1972, LB 1044, § 1.
- 77-1629 Repealed. Laws 1945, c. 192, § 3.
- 77-1701 Collection of taxes; county treasurer tax collector; statements; contents; special assessments; de minimis amount; how treated.
- 77-1702 Collection of taxes; medium of payment.
- 77-1703 Collection of taxes; separate payments; special assessments.
- 77-1704 Collection of taxes; entry of payment; receipt.
- 77-1704.01 Collection of taxes; notice; receipt; statement; contents.
- 77-1704.02 Collection of taxes; partial payments; when authorized.
- 77-1705 Collection of taxes; tax receipt; form; required information.
- 77-1706 Collection of taxes; receipts; how numbered.
- 77-1707 Collection of taxes; receipts; accountability of county treasurer.
- 77-1708 Collection of taxes; county treasurer; cash book.
- 77-1709 Repealed. Laws 1947, c. 258, § 1.
- 77-1710 Collection of taxes; payments; how indicated on tax lists; county treasurer; duties.
- 77-1711 Collection of taxes; personal property; chargeable to county treasurer; liability for collection.
- 77-1712 Repealed. Laws 1996, LB 299, § 35.
- 77-1713 Repealed. Laws 1996, LB 299, § 35.
- 77-1714 Repealed. Laws 1996, LB 299, § 35.
- 77-1715 Collection of taxes; personal tax roll; publication fees.
- 77-1716 Collection of taxes; notice to taxpayer.
- 77-1716.01 Repealed. Laws 1949, c. 239, § 1.
- 77-1716.02 Repealed. Laws 1949, c. 239, § 1.
- 77-1717 Collection of taxes; procedure.
- 77-1718 Collection of taxes; notice; issuance of distress warrant; affidavit of poverty; interest.
- 77-1719 Collection of taxes, personal; service and return of distress warrants; time allowed.
- 77-1719.01 Collection of taxes, personal; sheriff; report.
- 77-1719.02 Collection of taxes, personal; report of sheriff; county treasurer; verify; false return; notice; hearing; finding; penalty.
- 77-1719.03 Collection of taxes, personal; distress warrant; acceptance of partial payment.
- 77-1719.04 Collection of taxes, personal; false return; damages.
- 77-1719.05 Collection of taxes, personal; distress warrant; forwarding to another county.
- 77-1720 Collection of taxes, personal; levy and return of distress warrants; fees and commissions; mileage.
- 77-1721 Collection of taxes; distress warrants; record of county treasurer; exoneration from liability on bond.
- 77-1722 Collection of taxes, personal; distress warrant uncollected; suit by county treasurer.
- 77-1723 Collection of taxes, personal; distress warrant; removal from county of taxpayer; alias distress warrants.
- 77-1724 Collection of taxes, personal; return of property to owner upon payment; sale; notice.
- 77-1725 Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.
- 77-1725.01 Collection of taxes; real property; removal or demolition; public officials; duties; lien on personal property.
- 77-1726 Repealed. Laws 2015, LB 408, § 3.
- 77-1727 Collection of taxes; injunction and replevin prohibited; exceptions.
- 77-1728 Repealed. Laws 1955, c. 297, § 5.
- 77-1729 Repealed. Laws 1955, c. 297, § 5.
- 77-1730 Repealed. Laws 1955, c. 297, § 5.
- 77-1731 Repealed. Laws 1955, c. 297, § 5.
- 77-1732 Repealed. Laws 1955, c. 297, § 5.
- 77-1733 Repealed. Laws 1955, c. 297, § 5.
- 77-1734 Collection of taxes; entry on tax list of refunds.
- 77-1734.01 Refund of tax paid; claim; verification required; county board approval.
- 77-1735 Illegal or unconstitutional tax paid; claim for refund; procedure.
- 77-1736 Repealed. Laws 1989, LB 762, § 11.
- 77-1736.01 Repealed. Laws 1959, c. 264, § 1.
- 77-1736.02 Repealed. Laws 1959, c. 264, § 1.
- 77-1736.03 Repealed. Laws 1959, c. 264, § 1.
- 77-1736.04 Repealed. Laws 1992, Fourth Spec. Sess., LB 1, § 44.
- 77-1736.05 Repealed. Laws 1989, LB 762, § 11.
- 77-1736.06 Property tax refund; procedure.
- 77-1736.07 Property tax refund; procedure; applicability.
- 77-1736.08 Repealed. Laws 1998, LB 1104, § 36.
- 77-1736.09 Repealed. Laws 1989, LB 762, § 11.
- 77-1736.10 Repealed. Laws 1991, LB 829, § 39.
- 77-1736.11 Repealed. Laws 1989, LB 762, § 11.
- 77-1737 Collection of taxes; no power to release or commute; recovery from public officials.
- 77-1738 Collection of taxes; when stricken from tax list.
- 77-1739 Collection of taxes; taxes delinquent for ten years; cancellation of interest on payment of principal.
- 77-1740 Collection of taxes; county treasurer's warrant book; entries.
- 77-1741 Collection of taxes; contract for or purchase of warrants or orders at discount by treasurer, forbidden; penalty.
- 77-1742 Collection of taxes, personal; statement of uncollected taxes filed by county treasurer; list of assessment errors.
- 77-1743 Collection of taxes; county treasurer; credit on settlement for delinquent real property taxes and special assessments.
- 77-1744 Collection of taxes; county treasurer; credit on settlement for delinquent personal property taxes.
- 77-1745 Collection of taxes; settlement of county treasurer; made with county board; when made.
- 77-1746 Collection of taxes; settlement of county treasurer; with county clerk when board not in session.
- 77-1747 Repealed. Laws 1995, LB 490, § 195.
- 77-1748 Collection of taxes; settlement of county treasurer; certificate to local authorities.
- 77-1749 Collection of taxes; settlement of county treasurer; credit for delinquent taxes; audit of treasurer's books.
- 77-1750 Collection of taxes; settlement of county treasurer; adjustment with county clerk; order by county board.
- 77-1751 Repealed. Laws 1995, LB 490, § 195.
- 77-1752 Repealed. Laws 1995, LB 490, § 195.
- 77-1753 Repealed. Laws 1995, LB 490, § 195.
- 77-1754 Repealed. Laws 1995, LB 490, § 195.
- 77-1755 Repealed. Laws 1995, LB 490, § 195.
- 77-1755.01 Repealed. Laws 1995, LB 490, § 195.
- 77-1756 Repealed. Laws 1995, LB 490, § 195.
- 77-1757 Repealed. Laws 1995, LB 490, § 195.
- 77-1758 Repealed. Laws 1995, LB 490, § 195.
- 77-1759 Collection of taxes; report to and payment of taxes and special assessments; when required.
- 77-1760 Collection of taxes; failure to report and pay taxes collected by county treasurer; suit on bond.
- 77-1761 Collection of taxes; failure to report and pay taxes collected by county treasurer; removal from office.
- 77-1762 Collection of taxes; failure to pay taxes collected by county treasurer; liability on bond.
- 77-1763 Collection of taxes; failure to make settlement with state; suit by Tax Commissioner.
- 77-1764 Collection of taxes; suit on behalf of state; where brought.
- 77-1765 Collection of taxes; suit on behalf of state; power of court to require disclosure; entry of judgment.
- 77-1766 Collection of taxes; suit by aggrieved municipal corporations.
- 77-1767 Collection of taxes; loss or destruction of tax records; new assessment or new records authorized.
- 77-1768 Repealed. Laws 1995, LB 490, § 195.
- 77-1769 Repealed. Laws 1995, LB 490, § 195.
- 77-1770 Repealed. Laws 1995, LB 490, § 195.
- 77-1771 Collection of taxes; claim against governmental subdivision; deduction of personal taxes.
- 77-1772 Collection of taxes; interest on delinquent taxes; distribution.
- 77-1773 Repealed. Laws 1973, LB 224, § 18.
- 77-1774 Collection of taxes; reciprocity with other states; taxes, defined.
- 77-1775 Tax paid as result of clerical error, misunderstanding, or mistake; refund or credit; procedure.
- 77-1775.01 Appeal resulting in lower value; refund; procedure.
- 77-1775.02 Changes to section 77-1775.01; applicability.
- 77-1776 Overpayment due to clerical error or mistake; return by political subdivision; how treated.
- 77-1777 Tax refund; sections applicable.
- 77-1778 Tax refund; file claim; when.
- 77-1779 Tax refund; claim; contents; form.
- 77-1780 Tax refund; Tax Commissioner; powers; duties; interest.
- 77-1781 Tax refund; denial; appeal.
- 77-1782 Tax refund; erroneous payment; how treated.
- 77-1783 Repealed. Laws 1996, LB 1041, § 11.
- 77-1783.01 Corporate taxes; corporate officer or employee; personal liability; collection procedure; limitation.
- 77-1784 Electronic filings; electronic fund transfers; required; when; penalty; disclosure to taxpayer.
- 77-1801 Real property taxes; collection by sale; when.
- 77-1802 Real property taxes; delinquent tax list; notice of sale.
- 77-1803 Real property taxes; notice of sale; sufficiency of description.
- 77-1804 Real property taxes; delinquent tax list; publication and posting of notice; publication charges; publication on Department of Revenue web site.
- 77-1805 Real property taxes; affidavits of publication; by whom made.
- 77-1806 Real property taxes; delinquent tax sale; when commenced and concluded.
- 77-1807 Real property taxes; delinquent tax sale; how conducted; sale of part; bid by land bank; effect.
- 77-1808 Real property taxes; delinquent tax sale; payment by purchaser; resale.
- 77-1809 Real property taxes; delinquent tax sales; purchase by county; assignment of certificate of purchase; interest; notice to land bank.
- 77-1810 Real property taxes; delinquent tax sales; purchase by political subdivisions authorized.
- 77-1811 Real property taxes; delinquent tax sales; purchase by political subdivisions; accounting by county treasurer.
- 77-1812 Real property taxes; county treasurer; record.
- 77-1813 Real property taxes; annual tax sale; return of county treasurer; when made; certified copy as evidence.
- 77-1814 Real property taxes; private tax sale; issuance of certificates.
- 77-1815 Real property taxes; county treasurer; attendance at tax sale; penalty.
- 77-1816 Real property taxes; fraudulent sales; penalty.
- 77-1817 Real property tax sales; prohibition against purchase by county treasurer; penalty.
- 77-1818 Real property taxes; certificate of purchase; lien of purchaser; subsequent taxes.
- 77-1819 Real property taxes; certificate of purchase; form.
- 77-1820 Repealed. Laws 2013, LB341, § 22.
- 77-1821 Real property taxes; tax receipt; entries.
- 77-1822 Real property taxes; certificate of purchase; assignable; fee.
- 77-1823 Real property taxes; tax certificates and deeds; fees of county treasurer; entry on record of issuance of deed.
- 77-1824 Real property taxes; redemption from sale; when and how made.
- 77-1824.01 Repealed. Laws 2019, LB463, § 10.
- 77-1825 Real property taxes; redemption from sale; entry on record; fee; notice to and payment of redemption money to certificate holder.
- 77-1826 Real property taxes; redemption from sale; minors; time permitted.
- 77-1827 Real property taxes; redemption; persons with intellectual disability or mental disorder; time permitted.
- 77-1828 Real property taxes; redemption from sale; for whom made; reimbursement.
- 77-1829 Real property taxes; redemption from sale; extension of time by second sale.
- 77-1830 Real property taxes; redemption from sale; part interest in land; how made.
- 77-1831 Real property taxes; issuance of treasurer's tax deed; notice given by purchaser; contents.
- 77-1832 Real property taxes; issuance of treasurer's tax deed; service of notice; upon whom made.
- 77-1833 Real property taxes; issuance of treasurer's tax deed; proof of service; fees.
- 77-1834 Real property taxes; issuance of treasurer's tax deed; notice to owner or encumbrancer by publication.
- 77-1835 Real property taxes; issuance of treasurer's tax deed; manner and proof of publication; false affidavit; penalty.
- 77-1836 Real property taxes; issuance of treasurer's tax deed; fee.
- 77-1837 Real property taxes; issuance of treasurer's tax deed; when.
- 77-1837.01 Real property taxes; tax deed proceedings; changes in law not retroactive; exceptions.
- 77-1838 Real property taxes; issuance of treasurer's tax deed; execution, acknowledgment, and recording; effect; lien for special assessments.
- 77-1839 Real property taxes; issuance of tax deed by county treasurer; form.
- 77-1840 Real property taxes; issuance of treasurer's tax deed; recording of proceedings.
- 77-1841 Real property taxes; issuance of treasurer's tax deed; loss of tax sale certificate; procedure.
- 77-1842 Real property taxes; treasurer's tax deed; presumptive evidence of certain facts; lien for special assessments.
- 77-1843 Real property taxes; treasurer's tax deed; proof required to defeat tax title.
- 77-1844 Real property taxes; treasurer's tax deed; condition required to question title.
- 77-1845 Real property taxes; treasurer's tax deed; taxes paid; mistake in entry; effect.
- 77-1846 Real property taxes; treasurer's tax deed; effect of fraud.
- 77-1847 Real property taxes; wrongful sale by officers; purchaser held harmless by county; liability of officers.
- 77-1848 Sale of school real property for taxes; interest acquired by purchaser.
- 77-1849 Real property taxes; erroneous sale; refund of purchase money.
- 77-1850 Real property taxes; treasurer's tax deed; effect of acts of de facto officers.
- 77-1851 Real property taxes; assessed in wrong name; effect.
- 77-1852 Real property taxes; books and records; certified copies; presumptive evidence.
- 77-1853 Real property taxes; irregularities; effect.
- 77-1854 Real property taxes; irregularities enumerated.
- 77-1855 Real property taxes; recovery of real estate sold; limitation of action.
- 77-1856 Real property taxes; effect of failure to demand deed or to foreclose; cancellation of tax sales.
- 77-1857 County treasurer; seal; when used.
- 77-1858 Real property taxes; powers of sale; special assessments included; exception.
- 77-1859 Real property taxes; void tax sale; reimbursement of purchaser.
- 77-1860 Foreclosure by counties prior to 1903; decrees validated.
- 77-1861 Real property taxes and special assessments; extinguishment after fifteen years; vitalization of constitutional amendment.
- 77-1862 Real property taxes and special assessments; extinguishment after fifteen years; year 1943 and prior thereto; subsequent years.
- 77-1863 Real property taxes and special assessments; extinguished after fifteen years; not required to be certified.
- 77-1901 Tax liens; delinquency; order of county board directing foreclosure.
- 77-1902 Tax sale certificate; tax deed; right of holder to foreclosure; action in district court; limitation period.
- 77-1903 Foreclosure proceedings; confirmation of sale.
- 77-1904 Foreclosure proceedings; designation of property.
- 77-1905 Repealed. Laws 2002, LB 876, § 92.
- 77-1906 Foreclosure proceedings; unknown owners; real property as defendant.
- 77-1907 Repealed. Laws 2002, LB 876, § 92.
- 77-1908 Foreclosure proceedings; presumptive evidence.
- 77-1909 Foreclosure proceedings; decree; contents; attorney's fee.
- 77-1910 Foreclosure proceedings; surplus proceeds; application; limit of real property to be sold.
- 77-1911 Foreclosure proceedings; decree; order of sale, when issued; limitation.
- 77-1912 Foreclosure proceedings; sheriff's sale; political subdivision as purchaser; postponement of sale; notice.
- 77-1913 Foreclosure proceedings; examination by court; order for sheriff's deed; certificate of tax sale for subsequent taxes.
- 77-1914 Foreclosure proceedings; confirmation of sale; release of real property.
- 77-1915 Foreclosure proceedings; proceeds of sale; disposition.
- 77-1916 Foreclosure proceedings; surplus proceeds; disposition; prorating.
- 77-1917 Foreclosure proceedings; redemption; subsequent taxes paid; conditions.
- 77-1917.01 Delinquent special assessments; effect; foreclosure proceedings.
- 77-1918 Delinquent taxes; annual report by county treasurer; duty of county board; duty of county attorney; fees; failure to perform duty; penalty; removal, when.
- 77-1918.01 Foreclosure proceedings; county attorney fee; when effective.
- 77-1919 Repealed. Laws 1949, c. 240, § 5.
- 77-1920 Repealed. Laws 1949, c. 240, § 5.
- 77-1921 Repealed. Laws 1949, c. 240, § 5.
- 77-1922 Repealed. Laws 1949, c. 240, § 5.
- 77-1923 Foreclosure of tax lien by county under old law; sale prior to May 26, 1943; action to attack; limitation period.
- 77-1924 Foreclosure of tax lien by county under old law; sale after May 26, 1943; action to attack; limitation period.
- 77-1925 Foreclosure of tax lien by county under old law; sale not confirmed prior to May 26, 1943; action to attack; limitation period.
- 77-1926 Repealed. Laws 2013, LB341, § 22.
- 77-1927 Foreclosure of tax lien by county under old law; resale by county board.
- 77-1928 Foreclosure of tax lien by county under old law; sale of property; proceeds; disposition.
- 77-1929 Repealed. Laws 1949, c. 240, § 5.
- 77-1930 Repealed. Laws 1949, c. 240, § 5.
- 77-1931 Repealed. Laws 1949, c. 240, § 5.
- 77-1932 Repealed. Laws 1949, c. 240, § 5.
- 77-1933 Repealed. Laws 2006, LB 1024, § 115.
- 77-1934 Tax certificate foreclosure proceedings under old law; defective procedure; confirmation of sale not yet obtained; action to cure defects.
- 77-1935 Tax certificate foreclosure proceedings under old law; action to cure defects; conditions precedent.
- 77-1936 Tax certificate foreclosure proceedings; authority of governmental subdivisions to convey real property obtained thereunder.
- 77-1937 Repealed. Laws 2013, LB341, § 22.
- 77-1938 Tax foreclosure proceedings; defects subsequent to decree of foreclosure; proper completion of proceedings authorized.
- 77-1939 Tax foreclosure proceedings; defects subsequent to decree of foreclosure; application to complete proceedings.
- 77-1940 Tax foreclosure proceedings; defects subsequent to decree of foreclosure; notice of hearing; service.
- 77-1941 Tax foreclosure proceedings; defects subsequent to decree of foreclosure; hearing; determination.
- 77-2001 Inheritance tax; property taxable; transfer by will or inheritance; exception.
- 77-2002 Inheritance tax; property taxable; transfer in contemplation of death.
- 77-2003 Inheritance tax; to whom paid; who liable; lien; exception.
- 77-2004 Inheritance tax; rate; transfer to immediate relatives; exemption.
- 77-2005 Inheritance tax; rate; transfer to remote relatives.
- 77-2005.01 Relatives of decedent; computation of inheritance tax.
- 77-2006 Inheritance tax; rate; other transfers.
- 77-2007 Inheritance tax; property exempt.
- 77-2007.01 Uniform Reciprocal Transfer Tax Act; inheritance tax; when payable.
- 77-2007.02 Uniform Reciprocal Transfer Tax Act; construction; citation.
- 77-2007.03 Inheritance tax; property transferred to United States, state, or governmental subdivision; exempt.
- 77-2007.04 Inheritance tax; property; religious, charitable, or educational purposes; exempt.
- 77-2008 Inheritance tax; estates for life and remainder appraised and apportioned; rules and regulations; furnish to county judge.
- 77-2008.01 Inheritance tax; estates dependent upon contingencies or conditions; rate of tax; payment; investment of proceeds; redetermination of tax.
- 77-2008.02 Inheritance tax; estates for life and remainder; tax payable from corpus of estate without apportionment.
- 77-2008.03 Inheritance tax; power of appointment; method and manner of taxing.
- 77-2008.04 Inheritance tax; power of appointment; exercise or nonexercise; not subject to tax.
- 77-2009 Inheritance tax; delay in coming into possession of property; bond for tax; exception.
- 77-2010 Inheritance tax; when due; interest; bond; failure to file; penalty.
- 77-2011 Inheritance tax; distribution of property; duty of personal representative or trustee to deduct or collect tax.
- 77-2012 Inheritance tax; legacy charge upon real property; duty of heir or devisee to deduct tax.
- 77-2013 Inheritance tax; power of sale to raise funds to pay tax.
- 77-2014 Inheritance tax; payment by personal representative or trustee; where paid; receipt for tax; proper county, defined; tax apportioned among counties.
- 77-2015 Repealed. Laws 1959, c. 374, § 1.
- 77-2016 Repealed. Laws 1976, LB 585, § 29.
- 77-2017 Inheritance tax; transfer of stocks or loans by foreign executor or administrator; tax; how paid.
- 77-2018 Inheritance tax; erroneous payment refunded; limitation; procedure.
- 77-2018.01 Inheritance tax; proceedings for determination.
- 77-2018.02 Inheritance tax; independent proceeding for determination in absence of probate of estate; petition; notice; waiver of notice; notice to Department of Health and Human Services.
- 77-2018.03 Inheritance tax; determination; notice served upon county attorney; duty of county attorney.
- 77-2018.04 Inheritance tax; proceedings for determination of; deductions allowed; enumerated.
- 77-2018.05 Inheritance tax; court may make final determination of; how determined.
- 77-2018.06 Inheritance tax; property received by decedent from prior decedent; credit against tax; how computed.
- 77-2018.07 Inheritance tax; tentative payment of tax; when; application; consent of county attorney required; procedure for payment of tentative tax.
- 77-2019 Inheritance tax; appraisal; appointment of appraisers.
- 77-2020 Inheritance tax; appraisement; duty of appraiser; objections; hearing on report.
- 77-2021 Inheritance tax; appraisement; county judge as appraiser.
- 77-2022 Inheritance tax; appraisement; determination and assessment of tax.
- 77-2023 Inheritance tax; appeal; procedure.
- 77-2024 Inheritance tax; appraisement; costs; fees; charged to estate of decedent.
- 77-2025 Inheritance tax; estate not subject to tax; determination.
- 77-2026 Inheritance tax; appraiser; extra fee or reward; penalty.
- 77-2027 Inheritance tax; what court has jurisdiction; transfer of proceedings.
- 77-2028 Inheritance tax; nonpayment; hearing; judgment; levy and execution.
- 77-2029 Inheritance tax; nonpayment; notification of county attorney; institution of proceeding to collect.
- 77-2030 Inheritance tax; annual statements.
- 77-2031 Repealed. Laws 1953, c. 283, § 1.
- 77-2032 Inheritance tax; how credited.
- 77-2033 Repealed. Laws 1982, LB 480, § 9.
- 77-2034 Repealed. Laws 1982, LB 480, § 9.
- 77-2035 Repealed. Laws 1982, LB 480, § 9.
- 77-2036 Repealed. Laws 1982, LB 480, § 9.
- 77-2037 Inheritance tax; lien; expiration.
- 77-2038 Inheritance tax; decedent's will may direct apportionment of taxes; inter vivos instrument.
- 77-2039 Inheritance, estate, or generation-skipping transfer tax lien; court may discharge property subject to tax; terms and conditions; application for release or discharge; show cause.
- 77-2040 Inheritance tax; estate tax; decedent dying after December 31, 1982; provisions applicable; changes applicable January 1, 2008.
- 77-2101 Terms, defined.
- 77-2101.01 Estate tax; amount.
- 77-2101.02 Generation-skipping transfer tax; amount.
- 77-2101.03 Tax; calculation.
- 77-2102 Tax; when due; who liable; interest; lien; exception.
- 77-2103 Repealed. Laws 2005, LB 499, § 3.
- 77-2104 Tax; net transfer; follow federal rules and regulations.
- 77-2105 Tax; administration; information and returns; penalty.
- 77-2106 Tax; proceeds; credited to General Fund.
- 77-2106.01 Tax; refunds; interest; claim.
- 77-2106.02 Tax; refund; Tax Commissioner; issue certificate; effect.
- 77-2106.03 Repealed. Laws 1991, LB 9, § 8.
- 77-2107 Repealed. Laws 1980, LB 834, § 66.
- 77-2108 Apportionment and proration of tax; basis.
- 77-2109 Tax; persons interested in the estate or transfer, defined.
- 77-2110 Tax; fiduciary; property not in gross estate or transfer; recover.
- 77-2111 Tax; fiduciary; contributions; recovery.
- 77-2112 Tax; county court; jurisdiction; determination; district court; jurisdiction.
- 77-2113 Tax; filings required.
- 77-2114 Tax filing; Tax Commissioner; powers and duties; failure to file; penalty.
- 77-2115 Tax; records confidential; exception; penalty.
- 77-2116 Changes by Laws 2002, LB 905; applicability.
- 77-2201 Warrants; payment; order of presentation.
- 77-2202 Warrants; registration; form of record.
- 77-2203 Warrants; registration; manner of making.
- 77-2204 Warrants; investment of educational trust funds; when authorized.
- 77-2205 Warrants; registration; time limitation; file claim with State Claims Board.
- 77-2206 Warrants; registration; order of payment; notice to holder; exception.
- 77-2207 Repealed. Laws 1984, LB 933, § 20.
- 77-2208 Payments to county; county treasurer; receipt.
- 77-2209 Payments to municipality; municipal treasurer; receipt.
- 77-2210 Treasurer's books; how kept.
- 77-2211 Treasurer's books; penalty for neglect to keep.
- 77-2212 Treasurer's books; inspection.
- 77-2213 Treasurer; failure to notify holders of registered warrants; penalty.
- 77-2214 Treasurer; failure to register or pay warrants in order; penalty.
- 77-2215 Lost warrants; replacement issued; conditions; stop-payment order.
- 77-2301 State funds; deposit of funds; conditions.
- 77-2302 Federal Deposit Insurance Corporation references; how construed.
- 77-2303 State funds; depositories; bond required; approval; conditions.
- 77-2304 State funds; depositories; form of bond.
- 77-2305 State funds; depositories; limitations on amount deposited in any one bank.
- 77-2306 State funds; depositories; security in lieu of bonds.
- 77-2307 Repealed. Laws 1996, LB 1274, § 57.
- 77-2308 Repealed. Laws 1996, LB 1274, § 57.
- 77-2309 State funds; State Treasurer; duty to secure best terms possible.
- 77-2310 State funds; State Treasurer; making of profit prohibited; illegal removal of funds; penalty; liability on bond.
- 77-2311 State funds; State Treasurer; failure to act; penalty.
- 77-2312 County funds; deposit required; conditions.
- 77-2313 County funds; application by depositories; approval by county board.
- 77-2314 County funds; depositories; funds deposited pro rata.
- 77-2315 County funds; investment; securities authorized; interest; disposition; delivery of securities to successor.
- 77-2316 County funds; depositories; bond required; approval; conditions.
- 77-2317 County funds; depositories; form of bond; ineligible sureties.
- 77-2318 County funds; depositories; limitation on deposits; exception.
- 77-2318.01 County funds; deposit of excess, when.
- 77-2319 County funds; depositories; deposits outside of county; when.
- 77-2320 County funds; depositories; security in lieu of bond.
- 77-2321 Repealed. Laws 1996, LB 1274, § 57.
- 77-2322 Repealed. Laws 1996, LB 1274, § 57.
- 77-2323 County funds; deposit; violation; penalty.
- 77-2324 County funds; county treasurer; duty to secure best terms possible.
- 77-2325 County funds; county treasurer; prohibited acts; penalty; liability on bond.
- 77-2326 County fund; county treasurer; failure to act; penalty.
- 77-2326.01 Public money in hands of county and court officials; terms, defined.
- 77-2326.02 Clerk of the district court; deposit of funds.
- 77-2326.03 Clerk of the district court; depositories; designation.
- 77-2326.04 Public money in hands of court officials; deposits; security for repayment.
- 77-2326.05 Clerk of the district court; deposits; limitation.
- 77-2326.06 Clerk of the district court; deposits; security; contracts.
- 77-2326.07 Clerk of the district court; depositories; securities; list.
- 77-2326.08 Clerk of the county or district court; depositories; statement of funds.
- 77-2326.09 Clerk of the county or district court; deputies; employees; liability.
- 77-2327 Public funds; depository bonds; expiration.
- 77-2328 Repealed. Laws 1996, LB 1274, § 57.
- 77-2329 Public funds; treasurers or secretary-treasurers; when not liable under bond.
- 77-2330 Repealed. Laws 1969, c. 584, § 134.
- 77-2331 Repealed. Laws 1969, c. 584, § 134.
- 77-2332 Repealed. Laws 1969, c. 584, § 134.
- 77-2333 Repealed. Laws 1972, LB 1044, § 1.
- 77-2334 Sinking funds of county, township and school districts; investment; conditions.
- 77-2335 Sinking funds of county and other governmental subdivisions; investment in registered warrants; purchase and holding for benefit of fund.
- 77-2336 Sinking funds of county; investment in registered warrants; authorization by county board; record.
- 77-2337 Sinking funds of city; investment in warrants; limitation; direction to treasurer.
- 77-2338 Sinking funds of school district; investment in warrants; limitation; direction to treasurer.
- 77-2339 Sinking funds of township; investment in warrants; limitation; direction to county treasurer.
- 77-2340 County funds; investment of funds; time deposits; security required; exception.
- 77-2341 Funds of governmental subdivision; investment of surplus; securities authorized.
- 77-2342 Metropolitan utilities district funds; deposit required.
- 77-2343 Metropolitan utilities district funds; depositories; designation; conditions.
- 77-2344 Metropolitan utilities district funds; depositories; bond or securities authorized.
- 77-2345 Metropolitan utilities district funds; depositories; limitation on amount.
- 77-2346 Metropolitan utilities district funds; depositories; duty to keep list of securities.
- 77-2347 Repealed. Laws 2001, LB 177, § 11.
- 77-2348 Repealed. Laws 2001, LB 177, § 11.
- 77-2349 Metropolitan utilities district funds; custodian of securities; withdrawal of funds.
- 77-2350 School district or township funds; deposit; conditions.
- 77-2350.01 School district or township funds; prorate deposits; when.
- 77-2350.02 School district or township treasurer; violation; penalty.
- 77-2351 Treasurers; when not liable on bond.
- 77-2352 School district or township funds; security requirements.
- 77-2353 Public power and irrigation district funds; deposit required.
- 77-2353.01 Public power districts; authorized investments.
- 77-2354 Public power and irrigation district funds; designation of depositories.
- 77-2355 Public power and irrigation district funds; depositories; bond or security required.
- 77-2356 Public power and irrigation district funds; deposits; limitation.
- 77-2357 Public power and irrigation district funds; depositories; power to enter into agreement.
- 77-2358 Public power and irrigation district funds; depositories; duty of treasurer to keep list of securities.
- 77-2359 Public power and irrigation district funds; depositories; statement of funds on deposit.
- 77-2360 Public power and irrigation district funds; deposit of funds; rules and regulations.
- 77-2361 Public power and irrigation district funds; treasurer or other officer; not liable on bond.
- 77-2362 Public funds; depositories; security.
- 77-2363 Public funds; actions to recover; validity of contracts.
- 77-2364 Public funds; depositories; authority to give bond or security.
- 77-2365 Revenue-Sharing Trust Fund; created; investment; expenditure.
- 77-2365.01 Funds of state or political subdivisions; deposit with qualifying mutual financial institutions; conditions.
- 77-2365.02 Funds of state or political subdivisions; investment or deposit in interest-bearing deposits; conditions.
- 77-2366 Funds of state or political subdivisions; deposit with capital stock financial institutions; conditions.
- 77-2367 Revisor of Statutes; duty.
- 77-2368 Sale of recyclable and reusable products, materials, and supplies; proceeds; disposition.
- 77-2369 Local hospital district; funds; deposit required; secretary-treasurer; duties.
- 77-2370 Local hospital district; selection of depository; procedure.
- 77-2371 Local hospital district; deposits; requirements.
- 77-2372 Local hospital district; investments authorized; interest; how credited.
- 77-2373 Local hospital district; depositories; bond requirements; payment of deposits.
- 77-2374 Local hospital district; bond; surety; limitation.
- 77-2375 Local hospital district; deposit; limitation on amount; excess deposit; security required.
- 77-2376 Local hospital district; excess deposit; security requirements.
- 77-2377 Local hospital district; deposit in institutions outside district; when.
- 77-2378 Local hospital district; security in lieu of bond authorized.
- 77-2379 Repealed. Laws 1996, LB 1274, § 57.
- 77-2380 Repealed. Laws 1996, LB 1274, § 57.
- 77-2381 Local hospital district; violations; penalty.
- 77-2382 Local hospital district; secretary-treasurer; duty.
- 77-2383 Local hospital district; secretary-treasurer; prohibited acts; violation; penalty; liability on bond.
- 77-2384 Local hospital district; secretary-treasurer; violation; penalty; recovery under bond; procedure.
- 77-2385 Local hospital district; time deposits authorized; requirements.
- 77-2386 Act, how cited.
- 77-2387 Terms, defined.
- 77-2388 Authorized depositories; security; requirements.
- 77-2389 Security; how furnished.
- 77-2390 Deposit of trust receipt authorized.
- 77-2391 Security; delivery requirements; perfection.
- 77-2392 Substitution or exchange of securities authorized.
- 77-2393 Withdrawal of securities; when; effect.
- 77-2394 Deposit guaranty bond; statement required.
- 77-2395 Custodial official; duties.
- 77-2396 Custodial official; liability.
- 77-2397 Depositories of public money or public funds; powers.
- 77-2398 Deposits in excess of insured or guaranteed amount; requirements.
- 77-2399 Governmental unit; deposits in excess of insured amount; rights.
- 77-23,100 Deposits in excess of insured or guaranteed amount; qualified trustee; duties.
- 77-23,101 Qualified trustee; requirements.
- 77-23,102 Default; procedure.
- 77-23,103 Charges or compensation of qualified trustee.
- 77-23,104 Assignment of securities; when.
- 77-23,105 Reports required.
- 77-23,106 Public money or public funds; prompt payment.
- 77-23,107 Liability.
- 77-23,108 Rules and regulations.
- 77-2401 Transferred to section 33-140.
- 77-2402 Transferred to section 33-140.01.
- 77-2403 Transferred to section 33-140.02.
- 77-2404 Transferred to section 33-140.03.
- 77-2405 Transferred to section 84-616.
- 77-2406 Transferred to section 81-1170.01.
- 77-2407 Repealed. Laws 1988, LB 864, § 72.
- 77-2408 Repealed. Laws 1985, LB 368, § 2.
- 77-2409 Transferred to section 81-1170.02.
- 77-2410 Transferred to section 81-1170.03.
- 77-2411 Vacated town sites; payment of original amount of taxes; penalties remitted.
- 77-2412 Transferred to section 81-1170.04.
- 77-2413 Repealed. Laws 1965, c. 538, § 40.
- 77-2414 Repealed. Laws 1965, c. 538, § 40.
- 77-2415 Repealed. Laws 1953, c. 285, § 3.
- 77-2416 Transferred to section 81-1170.05.
- 77-2417 Transferred to section 49-805.01.
- 77-2418 Transferred to section 72-1601.
- 77-2419 Transferred to section 13-402.
- 77-2420 Electronic funds transfer system; authorized.
- 77-2501 Act, how cited.
- 77-2502 Terms, defined.
- 77-2503 Application; form; qualified project; allocation of credit; transfer, sale, or assignment; use of credit.
- 77-2504 Owner of project; submit eligibility statement; additional filings.
- 77-2505 Insurance company; no additional retaliatory tax.
- 77-2506 Recapture or disallowance of federal credit; Nebraska credit recaptured.
- 77-2507 Rules and regulations.
- 77-2601 Terms, defined.
- 77-2602 Cigarette tax; rate; disposition of proceeds; priority.
- 77-2602.01 Tax; liability of consumer or user; collection.
- 77-2602.02 Repealed. Laws 1986, LB 738, § 1.
- 77-2602.03 Increase in tax; applicability; stamping agents; duties; credit to wholesaler.
- 77-2602.04 Bonds; limitation on pledge of revenue.
- 77-2602.05 Cigarette tax; exempt transaction; refund; application; documentation; interest; tax refund formula authorized.
- 77-2602.06 Governor; agreement with federally recognized Indian tribe authorized; contents; tribal taxes; additional agreement, compact, or treaty authorized.
- 77-2603 Tax; stamps; tax meter impressions; requirements; stamping agent; license; application; form; service of process; corporate surety bond; Tax Commissioner; duties; directory license; application; term.
- 77-2603.01 Tribal stamp; authorized.
- 77-2604 Tax Commissioner; reports; contents; when due.
- 77-2604.01 Cigarette sales; reports required; contents.
- 77-2605 Cigarette purchase or sale records; inspection.
- 77-2606 Stamps; affix; cancellation.
- 77-2607 Stamping agent; stock; exempt from tax; conditions.
- 77-2608 Tax Commissioner; duties; audit; discount; funds; disposition.
- 77-2609 Stamps; spoiled and unused; destruction; conditions.
- 77-2610 Stamps; redemption by Tax Commissioner; errors; adjust.
- 77-2611 Stamps; unlawful sale.
- 77-2612 Tax Commissioner; personnel; rules and regulations; stamping agent; license; fee.
- 77-2613 State Treasurer; disbursements for administration.
- 77-2614 License; permit; stamp; alter; forge; counterfeit; violations; penalty.
- 77-2615 Prohibited acts; violations; penalty; prima facie evidence.
- 77-2615.01 Licensees; disciplinary action; procedure; appeal; joint and several liability; when.
- 77-2616 Use tax; rate.
- 77-2617 Use tax; payment; report.
- 77-2618 Use tax; delinquent; penalty.
- 77-2619 Use tax; violation; penalty.
- 77-2620 Contraband cigarettes; confiscation; destruction.
- 77-2621 Common carrier; unstamped cigarettes; bond; conditions; permit; fee.
- 77-2622 Common carrier; unstamped cigarettes; bond; permit; violation; penalty.
- 77-2701 Act, how cited.
- 77-2701.01 Income tax; rate.
- 77-2701.02 Sales tax; rate.
- 77-2701.03 Changes; when effective; relief from liability; conditions.
- 77-2701.04 Definitions, where found.
- 77-2701.05 Agent, defined.
- 77-2701.06 Annexed to real estate, defined.
- 77-2701.07 Business, defined.
- 77-2701.08 Certified automated system, defined.
- 77-2701.09 Certified service provider, defined.
- 77-2701.10 Contractor or repairperson, defined.
- 77-2701.11 Delivery charges, defined.
- 77-2701.12 Direct mail, defined.
- 77-2701.13 Engaged in business in this state, defined.
- 77-2701.14 Entity-based exemption, defined.
- 77-2701.15 Governing board, defined.
- 77-2701.16 Gross receipts, defined.
- 77-2701.17 In this state or within the state, defined.
- 77-2701.18 Lease or rental, defined.
- 77-2701.19 Maintenance agreement, defined.
- 77-2701.20 Member states, defined.
- 77-2701.21 Model 1 seller, defined.
- 77-2701.22 Model 2 seller, defined.
- 77-2701.23 Model 3 seller, defined.
- 77-2701.24 Occasional sale, defined.
- 77-2701.25 Person, defined.
- 77-2701.26 Product-based exemption, defined.
- 77-2701.27 Property, defined.
- 77-2701.28 Purchase, defined.
- 77-2701.29 Purchase price, defined.
- 77-2701.30 Purchaser, defined.
- 77-2701.31 Retail sale or sale at retail, defined.
- 77-2701.32 Retailer, defined.
- 77-2701.33 Sale, defined.
- 77-2701.34 Sale for resale, defined.
- 77-2701.35 Sales price, defined.
- 77-2701.36 Seller, defined.
- 77-2701.37 Storage, defined.
- 77-2701.38 Streamlined sales and use tax agreement, defined.
- 77-2701.39 Tangible personal property, defined.
- 77-2701.40 Tax Commissioner, defined.
- 77-2701.41 Taxpayer, defined.
- 77-2701.42 Use, defined.
- 77-2701.43 Use-based exemption, defined.
- 77-2701.44 Building materials, defined.
- 77-2701.45 Repealed. Laws 2007, LB 367, § 31.
- 77-2701.46 Manufacturing, defined.
- 77-2701.47 Manufacturing machinery and equipment, defined.
- 77-2701.48 Bundled transaction, defined.
- 77-2701.49 Delivered electronically, defined.
- 77-2701.50 Digital audio works, defined.
- 77-2701.51 Digital audiovisual works, defined.
- 77-2701.52 Digital books, defined.
- 77-2701.53 Digital code, defined.
- 77-2701.54 Data center, defined.
- 77-2701.55 Admission, defined.
- 77-2702 Repealed. Laws 1992, LB 871, § 65.
- 77-2702.01 Repealed. Laws 1992, LB 871, § 65.
- 77-2702.02 Repealed. Laws 1992, LB 871, § 65.
- 77-2702.03 Transferred to section 77-2701.04.
- 77-2702.04 Transferred to section 77-2701.07.
- 77-2702.05 Transferred to section 77-2701.10.
- 77-2702.06 Transferred to section 77-2701.13.
- 77-2702.07 Transferred to section 77-2701.16.
- 77-2702.08 Transferred to section 77-2701.17.
- 77-2702.09 Transferred to section 77-2701.24.
- 77-2702.10 Transferred to section 77-2701.25.
- 77-2702.11 Transferred to section 77-2701.28.
- 77-2702.12 Repealed. Laws 2003, LB 282, § 87.
- 77-2702.13 Repealed. Laws 2003, LB 282, § 87.
- 77-2702.14 Transferred to section 77-2701.32.
- 77-2702.15 Transferred to section 77-2701.33.
- 77-2702.16 Transferred to section 77-2701.34.
- 77-2702.17 Repealed. Laws 2003, LB 282, § 87.
- 77-2702.18 Transferred to section 77-2701.36.
- 77-2702.19 Transferred to section 77-2701.37.
- 77-2702.20 Transferred to section 77-2701.39.
- 77-2702.21 Transferred to section 77-2701.40.
- 77-2702.22 Transferred to section 77-2701.41.
- 77-2702.23 Transferred to section 77-2701.42.
- 77-2702.24 Transferred to section 77-2701.06.
- 77-2702.25 Transferred to section 77-2701.19.
- 77-2702.26 Transferred to section 77-2701.27.
- 77-2703 Sales and use tax; rate; collection; collection fee; understatement; prohibited acts; violation; penalty; interest.
- 77-2703.01 General sourcing rules.
- 77-2703.02 Repealed. Laws 2007, LB 223, § 36.
- 77-2703.03 Direct mail sourcing.
- 77-2703.04 Telecommunications sourcing rule.
- 77-2704 Repealed. Laws 1992, LB 871, § 65.
- 77-2704.01 Repealed. Laws 1992, LB 871, § 65.
- 77-2704.02 Federal or state constitution or federal statute; exemption.
- 77-2704.03 Aircraft fuel; exemption.
- 77-2704.04 Minerals, oil, or gas; exemption.
- 77-2704.05 Motor vehicle fuels; diesel and compressed fuels; exemption.
- 77-2704.06 Contract entered into prior to June 1, 1967; exemption.
- 77-2704.07 Newspaper; exemption.
- 77-2704.08 Leased property; exemption.
- 77-2704.09 Insulin; prescription drugs; mobility enhancing equipment; medical equipment; exemptions.
- 77-2704.10 Prepared food and food and food ingredients; fees and admissions; exemption.
- 77-2704.11 Shipment outside this state; exemption.
- 77-2704.12 Nonprofit religious, service, educational, or medical organization; exemption; purchasing agents.
- 77-2704.13 Fuel, energy, or water sources; exemption.
- 77-2704.14 Coin-operated laundering and cleaning machines; exemption.
- 77-2704.15 Purchases by state, schools, or governmental units; exemption; purchasing agents.
- 77-2704.16 Purchases by Nebraska State Fair Board; exemption.
- 77-2704.17 Purchases by Nebraska Investment Finance Authority; exemption.
- 77-2704.18 Repealed. Laws 2006, LB 1189, § 9.
- 77-2704.19 Repealed. Laws 2009, LB 154, § 27.
- 77-2704.20 Purchases by licensees of the State Racing Commission or of the Nebraska Gaming Commission; exemption.
- 77-2704.21 Purchase of motor vehicle for disabled person; exemption.
- 77-2704.22 Manufacturing machinery and equipment and related services; exemption.
- 77-2704.23 Semen and insemination services; exemption.
- 77-2704.24 Food or food ingredients; exemptions.
- 77-2704.25 Sales by school organizations; exemption.
- 77-2704.26 Aircraft; exemption.
- 77-2704.27 Railroad rolling stock; exemption.
- 77-2704.28 Leases between related companies; exemption.
- 77-2704.29 Sales tax payment; exemption from use tax.
- 77-2704.30 Use tax; general exemptions.
- 77-2704.31 Sales or use tax paid in another state; credit given.
- 77-2704.32 Projects outside the United States; refund of tax.
- 77-2704.33 Fixed-price contract; change in sales tax rate; refund of tax; failure to pay tax; penalty.
- 77-2704.34 Tax included in sale price; authorized.
- 77-2704.35 Agents treated as vendors; joint responsibility.
- 77-2704.36 Agricultural machinery and equipment; exemption.
- 77-2704.37 Repealed. Laws 2004, LB 841, § 13.
- 77-2704.38 State lottery tickets; exemption.
- 77-2704.39 Copyrighted material; used for rebroadcasting; exemption.
- 77-2704.40 Molds, dies, and patterns; exemption.
- 77-2704.41 Feed, water, veterinary medicines, and agricultural chemicals; exemption.
- 77-2704.42 Copies of public records; exemption; exception.
- 77-2704.43 Industrial machinery and equipment; reciprocal exemption.
- 77-2704.44 Use tax; when imposed.
- 77-2704.45 Ingredient or component parts; exemption.
- 77-2704.46 Food for human consumption; agricultural components; oxygen for aquaculture; exemption.
- 77-2704.47 Containers; exemption.
- 77-2704.48 Occasional sale; exemption.
- 77-2704.49 Reciprocal exemption.
- 77-2704.50 Railroad rolling stock; common or contract carrier; exemption.
- 77-2704.51 Telecommunications services or dark fiber between telecommunications companies; exemption.
- 77-2704.52 Prepaid calling service or prepaid wireless calling service; exemption.
- 77-2704.53 Videotape and film rentals; satellite programming and service; exemption.
- 77-2704.54 Purchase by electronic benefits transfer or food coupons; exemption.
- 77-2704.55 Certain contractor labor; refund; procedure; Department of Revenue Contractor Enforcement Fund; created; investment.
- 77-2704.56 Purchase of certain property or fine art by museum; exemption.
- 77-2704.57 Personal property used in C-BED project or community-based energy development project; exemption; Tax Commissioner; powers and duties; Department of Revenue; recover tax not paid.
- 77-2704.58 Depositions, bills of exceptions, and transcripts sold by court reporter; exemption.
- 77-2704.59 Medical records; exemption.
- 77-2704.60 Mineral oil applied to grain as dust suppressant; exemption.
- 77-2704.61 Biochips; exemption.
- 77-2704.62 Data center; exemption.
- 77-2704.63 Youth sports event, youth sports league, or youth competitive educational activity; exemption.
- 77-2704.64 Repair or replacement parts for agricultural machinery and equipment used in commercial agriculture; exemption.
- 77-2704.65 Historic automobile museum; exemption.
- 77-2704.66 Currency or bullion; exemption.
- 77-2704.67 Membership or admission to or purchase by zoo or aquarium; exemption.
- 77-2705 Sales and use tax; retailer; registration; permit; form; revocation; restoration; appeal; exempt sale certificate; violations; penalty; wrongful disclosure; online registration system.
- 77-2705.01 Direct payment permit; issuance; application; fee.
- 77-2705.02 Direct payment permit; rights and duties of holder.
- 77-2705.03 Direct payment permit; revocation; relinquishment.
- 77-2705.04 Record of sales tax permits; electronic access; fees.
- 77-2705.05 Direct payment permit; managed compliance agreements; authorized.
- 77-2706 Sales and use tax; resale certificate; effect; exemption certificate; fee; penalty; wrongful disclosure.
- 77-2706.01 Retailer of aircraft; use tax; option; election; conditions.
- 77-2706.02 Repealed. Laws 2003, LB 282, § 87.
- 77-2707 Sales and use tax; sale of business; liability for tax.
- 77-2708 Sales and use tax; returns; date due; failure to file; penalty; deduction; amount; claim for refund; allowance; disallowance; proceedings; Tax Commissioner; duties regarding refund.
- 77-2708.01 Depreciable repairs or parts for agricultural machinery or equipment; refund of sales or use taxes; procedure.
- 77-2709 Sales and use tax; return; Tax Commissioner; deficiency determination; penalty; deficiency; notice; hearing; order.
- 77-2709.01 Repealed. Laws 2007, LB 367, § 31.
- 77-2710 Sales and use tax; removal of personal property; concealment; Tax Commissioner; action.
- 77-2711 Sales and use tax; Tax Commissioner; enforcement; records; retain; reports; wrongful disclosures; exceptions; information provided to municipality; penalty; waiver; streamlined sales and use tax agreement; confidentiality rights.
- 77-2712 Repealed. Laws 2003, LB 282, § 87.
- 77-2712.01 Repealed. Laws 2003, LB 282, § 87.
- 77-2712.02 Legislative findings.
- 77-2712.03 Streamlined sales and use tax agreement; ratified; governing board; members.
- 77-2712.04 Streamlined sales and use tax agreement; relationship to state law.
- 77-2712.05 Streamlined sales and use tax agreement; requirements.
- 77-2712.06 Agreement; effect.
- 77-2712.07 Rights under the agreement.
- 77-2712.08 Repealed. Laws 2003, LB 282, § 87.
- 77-2713 Sales and use tax; failure to collect; false return; violations; penalty; statute of limitations.
- 77-2714 Terms; references; incorporation of federal law.
- 77-2714.01 Terms, defined.
- 77-2715 Income tax; rate; credits; refund.
- 77-2715.01 Income and sales tax; Legislature; set rates; limitations; primary rate; Tax Rate Review Committee; members; meetings; report.
- 77-2715.02 Rate schedules; established; other taxes; tax rate.
- 77-2715.03 Individual income tax brackets and rates; Tax Commissioner; duties; tax tables; other taxes; tax rate.
- 77-2715.04 Repealed. Laws 1986, LB 739, § 2.
- 77-2715.05 Repealed. Laws 1986, LB 739, § 2.
- 77-2715.06 Repealed. Laws 1986, LB 737, § 1.
- 77-2715.07 Income tax credits.
- 77-2715.08 Capital gains; terms, defined.
- 77-2715.09 Capital stock; sale or exchange; extraordinary dividend and capital gains treatment.
- 77-2716 Income tax; adjustments.
- 77-2716.01 Personal exemptions; standard deduction; computation.
- 77-2716.02 Repealed. Laws 2000, LB 886, § 1.
- 77-2716.03 Income tax; disallowance of itemized deductions; calculation.
- 77-2717 Income tax; estates; trusts; rate; fiduciary return; contents; filing; state income tax; contents; credits.
- 77-2718 Repealed. Laws 1987, LB 773, § 30.
- 77-2719 Repealed. Laws 1987, LB 773, § 30.
- 77-2720 Repealed. Laws 1984, LB 962, § 39.
- 77-2721 Repealed. Laws 1987, LB 773, § 30.
- 77-2722 Repealed. Laws 1984, LB 962, § 39.
- 77-2723 Repealed. Laws 1987, LB 773, § 30.
- 77-2724 Nonresident estates or trusts; income; how determined.
- 77-2725 Nonresident estate or trust; share of income; how determined.
- 77-2726 Repealed. Laws 1984, LB 962, § 39.
- 77-2727 Income tax; partnership; subject to act; credit.
- 77-2727.01 Repealed. Laws 1996, LB 898, § 8.
- 77-2728 Income tax; partnership; income; how determined.
- 77-2729 Nonresident partner; income; how determined.
- 77-2730 Individual; resident estate or trust; income derived from another state; credit.
- 77-2731 Income tax; taxpayer; resident of more than one state; tax; credit.
- 77-2732 Married persons; separate federal returns; joint returns; how treated; revocation of election.
- 77-2733 Income tax; nonresident; income in Nebraska; method of determination of tax; exception.
- 77-2733.01 Partial-year resident; determination of income.
- 77-2734 Repealed. Laws 1984, LB 1124, § 22.
- 77-2734.01 Small business corporation shareholders; limited liability company members; determination of income; credit; Tax Commissioner; powers; return; when required.
- 77-2734.02 Corporate taxpayer; income tax rate; how determined.
- 77-2734.03 Income tax; tax credits.
- 77-2734.04 Income tax; terms, defined.
- 77-2734.05 Income tax; unitary business; taxable income; how determined.
- 77-2734.06 Income tax; unitary business; apportionment of income.
- 77-2734.07 Income tax; adjustments to federal taxable income; rules and regulations.
- 77-2734.08 Income tax; group of corporations as taxpayer; adjustments to income.
- 77-2734.09 Income tax; unitary group; use of special apportionment formula; effect.
- 77-2734.10 Income tax; adjustment of factors.
- 77-2734.11 Income tax; corporate taxpayer; when deemed taxable in another state.
- 77-2734.12 Income tax; property factor; how determined.
- 77-2734.13 Income tax; payroll factor; how determined.
- 77-2734.14 Income tax; sales factor; how determined.
- 77-2734.15 Income tax; apportionment; petition for special method of apportionment; Tax Commissioner; powers and duties.
- 77-2734.16 Income tax; unitary business; three-factor formula.
- 77-2734.17 Repealed. Laws 2000, LB 886, § 1.
- 77-2735 Repealed. Laws 1984, LB 1124, § 22.
- 77-2736 Repealed. Laws 1984, LB 1124, § 22.
- 77-2737 Repealed. Laws 1984, LB 1124, § 22.
- 77-2738 Repealed. Laws 1984, LB 1124, § 22.
- 77-2739 Repealed. Laws 1984, LB 1124, § 22.
- 77-2740 Repealed. Laws 1984, LB 1124, § 22.
- 77-2741 Repealed. Laws 1984, LB 1124, § 22.
- 77-2742 Repealed. Laws 1984, LB 1124, § 22.
- 77-2743 Repealed. Laws 1984, LB 1124, § 22.
- 77-2744 Repealed. Laws 1984, LB 1124, § 22.
- 77-2745 Repealed. Laws 1984, LB 1124, § 22.
- 77-2746 Repealed. Laws 1984, LB 1124, § 22.
- 77-2747 Repealed. Laws 1984, LB 1124, § 22.
- 77-2748 Repealed. Laws 1984, LB 1124, § 22.
- 77-2749 Repealed. Laws 1984, LB 1124, § 22.
- 77-2750 Repealed. Laws 1984, LB 1124, § 22.
- 77-2751 Repealed. Laws 1984, LB 1124, § 22.
- 77-2752 Repealed. Laws 1984, LB 1124, § 22.
- 77-2753 Income tax; withholding from wages and other payments.
- 77-2754 Income tax; withholdings; written statement required.
- 77-2755 Income tax; withholdings; deemed paid to Tax Commissioner.
- 77-2756 Income tax; employer or payor; withholding for tax.
- 77-2757 Income tax; employer or payor required to deduct; trust fund.
- 77-2758 Income tax; employer or payor; failure to deduct; effect.
- 77-2759 Income tax; taxable year.
- 77-2760 Income tax; accounting method.
- 77-2761 Income tax; return; required by whom.
- 77-2762 Repealed. Laws 1987, LB 773, § 30.
- 77-2763 Income tax; taxpayer; deceased; return.
- 77-2764 Income tax; fiduciary; notice of qualification.
- 77-2765 Partial-year resident individual; filing requirements.
- 77-2766 Repealed. Laws 1987, LB 773, § 30.
- 77-2767 Income tax; two returns required; when; total taxes due.
- 77-2768 Income tax; return; filing; when.
- 77-2769 Income tax; estimated tax; payment; date.
- 77-2769.01 Income tax; corporation; overpayment of estimated tax; adjustment; procedure.
- 77-2769.02 Repealed. Laws 2010, LB 879, § 29.
- 77-2769.03 Repealed. Laws 2000, LB 886, § 1.
- 77-2770 Income tax; filing or payment; extension of time; bond; when.
- 77-2770.01 Income tax; return; extension; provisions effective after January 1, 1969.
- 77-2771 Income tax; return, declaration, statement, signature; effect.
- 77-2772 Income tax; Tax Commissioner; records, form of returns.
- 77-2773 Income tax; partnership; taxable year; return.
- 77-2774 Income tax; Tax Commissioner; rules and regulations.
- 77-2775 Federal income tax return; modified or amended; change in tax liability owed to this state; taxpayer; duties.
- 77-2776 Income tax; Tax Commissioner; return; examination; failure to file; notice; deficiency; notice.
- 77-2777 Income tax; deficiency; notice.
- 77-2778 Income tax; deficiency; written protest; time.
- 77-2779 Income tax; notice of Tax Commissioner's determination; mailing; contents.
- 77-2780 Income tax; Tax Commissioner; action on taxpayer's protest; when final.
- 77-2781 Tax Commissioner; proceedings; burden of proof; exceptions.
- 77-2782 Income tax; evidence; federal determination; admissible.
- 77-2783 Income tax; additional tax; notice; no appeal or protest; when.
- 77-2784 Income tax; deficiency; waive restrictions.
- 77-2785 Income tax; assessment; deficiency; date.
- 77-2786 Deficiency determination; notice; limitation; extension of time periods.
- 77-2787 Income tax; erroneous refund; deficiency; limitation.
- 77-2788 Income tax; delinquency; interest.
- 77-2789 Income tax; failure to file return; penalty.
- 77-2790 Income tax; deficiency; interest; failure to report or file; prohibited acts; penalties.
- 77-2791 Income tax; overpayment; refund; credit; Tax Commissioner; rules and regulations.
- 77-2792 Income tax; Tax Commissioner; abate unpaid assessment; waive penalties or interest.
- 77-2793 Claim for credit or refund; limitation.
- 77-2794 Income tax; overpayment; interest.
- 77-2795 Income tax; claim for refund; grounds; state; oral hearing.
- 77-2796 Income tax; Tax Commissioner; claim for refund; denial; notice.
- 77-2797 Income tax; Tax Commissioner; refund claim; notice of action; limitation; effect.
- 77-2798 Income tax; claim for refund; action; where brought.
- 77-2799 Income tax; claim for refund; filing required; action.
- 77-27,100 Income tax; claim for refund; limitation.
- 77-27,101 Income tax; action for refund; judgment.
- 77-27,102 Income tax; collection; unpaid tax; notice.
- 77-27,103 Income tax; due and unpaid; collection; lien foreclosure.
- 77-27,104 Repealed. Laws 1986, LB 1027, § 226.
- 77-27,105 Repealed. Laws 1986, LB 1027, § 226.
- 77-27,106 Repealed. Laws 1986, LB 1027, § 226.
- 77-27,107 Income tax; demand for payment; notice; collection.
- 77-27,108 Income tax; collection; comity with other states.
- 77-27,109 Income tax; refusal to file return; refusal to produce records; Tax Commissioner; powers; contempt proceedings.
- 77-27,110 Income tax; liability of transferee.
- 77-27,111 Income tax; taxpayer; depart from state; conceal property; Tax Commissioner; powers.
- 77-27,112 Income tax; taxpayer; bankruptcy; Tax Commissioner; tax; assessment; collection.
- 77-27,113 Income tax; evasion; penalty.
- 77-27,114 Income tax; failure to collect, withhold, deduct, account for, or pay; penalty.
- 77-27,115 Income tax; taxpayer; failure to pay, account or keep records; penalty.
- 77-27,116 Income tax; false return; penalty.
- 77-27,117 Income tax; prosecution for violation of act; limitation; Attorney General; concurrent jurisdiction.
- 77-27,118 Income tax; corporate officer or employee; liable for tax; when.
- 77-27,119 Income tax; Tax Commissioner; administer and enforce sections; prescribe forms; content; examination of return or report; uniform school district numbering system; audit by Auditor of Public Accounts or office of Legislative Audit; wrongful disclosure; exception; penalty.
- 77-27,119.01 Income tax form; contribution to Wildlife Conservation Fund.
- 77-27,119.02 Tax Commissioner; provide information to Legislative Fiscal Analyst.
- 77-27,119.03 Disclosure of election to be taxed as retailer; authorized.
- 77-27,119.04 Repealed. Laws 2013, LB 79, § 41.
- 77-27,119.05 Income tax form; contribution to Nebraska State Fair.
- 77-27,119.06 Nebraska State Fair contributions; disposition.
- 77-27,120 Income tax; Tax Commissioner; agreement with; effect.
- 77-27,121 Income tax; Governor; Secretary of the Treasury; agreement.
- 77-27,122 Income tax; Governor; Secretary of the Treasury; agreement; costs; payment.
- 77-27,123 Income tax; service in armed forces; effect.
- 77-27,124 Repealed. Laws 1987, LB 6, § 3.
- 77-27,125 Tax, report, claim, notice, petition; mailing; postmark stamped; date of delivery.
- 77-27,126 Lists of taxpayers; other information; department provide; when.
- 77-27,127 Tax Commissioner; final action; appeal.
- 77-27,128 Judicial review; exclusive remedy.
- 77-27,129 Tax Commissioner; tax; deficiency; collection.
- 77-27,130 Tax Commissioner; tax; deficiency; disallowed by court; effect; frivolous objections; damages.
- 77-27,131 Tax Commissioner; security required; when; sale of security; notice.
- 77-27,132 Revenue Distribution Fund; created; use; collections under act; disposition.
- 77-27,132.01 Tax Refund Fund balance; transfer; allocation.
- 77-27,133 Nonresident; deficiency; action; process.
- 77-27,134 Tax Commissioner; destroy obsolete returns, when.
- 77-27,135 Notice; how given.
- 77-27,135.01 Court ruling of unconstitutionality; effect.
- 77-27,136 Repealed. Laws 2011, LB 383, § 9.
- 77-27,137 Repealed. Laws 2009, LB 218, § 14.
- 77-27,137.01 Repealed. Laws 2011, LB 383, § 9.
- 77-27,137.02 Repealed. Laws 2011, LB 383, § 9.
- 77-27,137.03 Repealed. Laws 2011, LB 383, § 9.
- 77-27,138 Repealed. Laws 1971, LB 707, § 4.
- 77-27,138.01 Repealed. Laws 2004, LB 811, § 3.
- 77-27,139 Repealed. Laws 2011, LB 383, § 9.
- 77-27,139.01 Aid to municipalities; Municipal Equalization Fund; created; use; investment.
- 77-27,139.02 Aid to municipalities; terms, defined.
- 77-27,139.03 Aid to municipalities; calculation of state aid.
- 77-27,139.04 Aid to municipalities; funds; how distributed.
- 77-27,140 Repealed. Laws 1992, LB 1063, § 213; Laws 1992, Second Spec. Sess., LB 1, § 181.
- 77-27,141 Repealed. Laws 1972, LB 1044, § 1.
- 77-27,142 Incorporated municipalities; sales and use tax; authorized; election.
- 77-27,142.01 Incorporated municipalities; sales and use tax; modification; election required, when.
- 77-27,142.02 Incorporated municipalities; sales and use tax; election; question; effect.
- 77-27,142.03 Incorporated municipality; sales and use tax; petition to submit question.
- 77-27,142.04 Incorporated municipality; sales and use tax; election; notice.
- 77-27,142.05 Incorporated municipality; sales and use tax; previously authorized; continuation without election.
- 77-27,143 Municipalities; sales and use tax laws; administration; termination; data bases; required.
- 77-27,144 Municipalities; sales and use tax; Tax Commissioner; collection; distribution; refunds; notice; deductions; qualifying business; duty to provide information.
- 77-27,145 Municipalities; sales and use tax; claims; remedies.
- 77-27,146 Municipalities; sales and use tax; disposition.
- 77-27,147 Municipalities; sales and use tax; laws governing; source of transactions.
- 77-27,148 Act, how cited.
- 77-27,149 Terms, defined.
- 77-27,150 Refund; application; when; contents; hearing; approval.
- 77-27,151 Refund; notice to Tax Commissioner; Department of Environment and Energy; duties.
- 77-27,152 Refund; notice; modify or revoke; when; effect.
- 77-27,153 Appeal; procedure.
- 77-27,154 Rules and regulations.
- 77-27,155 Act, how cited.
- 77-27,156 Nebraska Economic Forecasting Advisory Board; created.
- 77-27,157 Board; membership; terms; officers; quorum; expenses.
- 77-27,158 Board; meetings; duty.
- 77-27,159 Board; staff support; development of revenue estimates; considerations.
- 77-27,160 Legislative intent.
- 77-27,161 Terms, defined.
- 77-27,162 Collection system; development; duties.
- 77-27,163 Collection system; additional remedy.
- 77-27,163.01 Costs of health services; setoff; Department of Health and Human Services; duties; amount of setoff; priority of claims.
- 77-27,164 Department of Health and Human Services; adopt rules and regulations.
- 77-27,165 Notice of claim to debtor; contents.
- 77-27,166 Submission of certified debt; when effective; Lottery Division of the Department of Revenue; duties.
- 77-27,167 Notice of pending refund or state lottery prize.
- 77-27,168 Notice of claim to refund or state lottery prize; contents.
- 77-27,169 Debtor; application for hearing; when effective; hearing.
- 77-27,170 Appeal.
- 77-27,171 Certification of debt; when; procedure; deduction from refund or state lottery prize.
- 77-27,172 Completion of setoff; notice.
- 77-27,173 Costs of setoffs; reimbursement.
- 77-27,174 Act, how cited.
- 77-27,175 Agency, defined.
- 77-27,176 Purpose of act; limitation.
- 77-27,177 Tax refund setoff system; operation.
- 77-27,178 Delinquent federal tax liability; identification; joint tax return; presumption.
- 77-27,179 Tax refund setoff; procedure; joint return; how treated.
- 77-27,180 Setoff; notice; contents.
- 77-27,181 Application for hearing; when effective.
- 77-27,182 Hearing and appeal; procedure.
- 77-27,183 Improper setoff; how treated.
- 77-27,184 Tax Commissioner; adopt rules and regulations.
- 77-27,185 Repealed. Laws 1987, LB 775, § 19.
- 77-27,186 Repealed. Laws 1987, LB 775, § 19.
- 77-27,186.01 Repealed. Laws 1995, LB 9, § 3.
- 77-27,187 Act, how cited.
- 77-27,187.01 Terms, defined.
- 77-27,187.02 Application; deadline; contents; fee; written agreement; contents.
- 77-27,187.03 Legislative findings.
- 77-27,188 Tax credit; allowed; when; amount; repayment.
- 77-27,188.01 Tax credit; claim; use; payment by contractor; how treated; applicability of section.
- 77-27,188.02 Failure to maintain investment and employment level; effect.
- 77-27,188.03 Employees; verification of status required; exclusion.
- 77-27,189 Qualified business, defined.
- 77-27,190 Employment expansion; how determined.
- 77-27,191 Investment increase; how determined.
- 77-27,192 Existing business acquisition, disposal, reorganization, or relocation; computation; certain transactions excluded.
- 77-27,193 Repealed. Laws 2003, LB 608, § 14.
- 77-27,194 Credit; when transferable.
- 77-27,194.01 Refund claims; interest not allowable.
- 77-27,195 Report; contents; joint hearing.
- 77-27,196 Repealed. Laws 2002, LB 93, § 27.
- 77-27,196.01 Changes to sections; when operative; credits; applicability of act.
- 77-27,197 Legislative intent.
- 77-27,198 Collection system; departments implement.
- 77-27,199 Terms, defined.
- 77-27,200 Collection remedy; cumulative.
- 77-27,201 Debt; submission for collection; when.
- 77-27,202 Department of Labor; Department of Revenue; notifications required.
- 77-27,203 Application for hearing; adjustment to debt.
- 77-27,204 Appeal; procedure.
- 77-27,205 Final determination; certification of debt; Department of Administrative Services; duties.
- 77-27,206 Notification to debtor; contents.
- 77-27,207 Reimbursement of costs.
- 77-27,208 Setoffs; priorities.
- 77-27,209 Rules and regulations.
- 77-27,210 Legislative intent.
- 77-27,211 Collection system; departments implement.
- 77-27,212 Terms, defined.
- 77-27,213 Collection remedy; cumulative.
- 77-27,214 Debt; submission for collection; when.
- 77-27,215 Department of Motor Vehicles; Department of Revenue; notifications required.
- 77-27,216 Application for hearing; adjustment to debt.
- 77-27,217 Appeal; procedure.
- 77-27,218 Final determination; certification of debt; Department of Administrative Services; duties.
- 77-27,219 Notification to debtor; contents.
- 77-27,220 Reimbursement of costs.
- 77-27,221 Rules and regulations.
- 77-27,222 Internal Revenue Code amendment; Tax Commissioner; duties; report.
- 77-27,223 County; license or occupation tax; authorized; election.
- 77-27,224 County board; election; question; effect.
- 77-27,225 Election; notice.
- 77-27,226 Petition to submit question.
- 77-27,227 Submission of question; limitation.
- 77-27,228 Repealed. Laws 2015, LB 3, § 3.
- 77-27,229 Repealed. Laws 2015, LB 3, § 3.
- 77-27,230 Repealed. Laws 2015, LB 3, § 3.
- 77-27,231 Repealed. Laws 2015, LB 3, § 3.
- 77-27,232 Repealed. Laws 2015, LB 3, § 3.
- 77-27,233 Repealed. Laws 2015, LB 3, § 3.
- 77-27,234 Repealed. Laws 2015, LB 3, § 3.
- 77-27,235 Renewable energy tax credit; Department of Revenue; powers.
- 77-27,236 Biodiesel facility tax credit; conditions; facility; requirements; information not public record.
- 77-27,237 Out-of-state retailers; collect and remit sales tax; Department of Revenue; duties.
- 77-27,238 Temporary Assistance for Needy Families Program recipient; employer tax credit; Department of Revenue; report; contents.
- 77-27,239 Online hosting platform; Tax Commissioner; agreement authorized; powers.
- 77-2801 Property; unpaid taxes; sale; when.
- 77-2802 Property; unpaid taxes; governing body; certify to county treasurer; certify value of property less than total taxes.
- 77-2803 Property; unpaid taxes; sale; date.
- 77-2804 Property; unpaid taxes; sale; notice; procedure if no bid is made.
- 77-2805 Property; unpaid taxes; notice to state and political subdivisions.
- 77-2806 Property; unpaid taxes; sale; who may purchase.
- 77-2807 Property; unpaid taxes; sale; proceeds; disposition.
- 77-2808 Property; unpaid taxes and costs; cancellation; when.
- 77-2809 Property; unpaid taxes; sale; proceeds insufficient; special assessments, interest, penalty; cancel.
- 77-2901 Act, how cited.
- 77-2902 Terms, defined.
- 77-2903 Local preservation ordinance or resolution; approval.
- 77-2904 Credit; amount; claim; approval; procedure.
- 77-2905 Application for credits; form; contents; officer; review; allocation of credits; notice of determination; denial; appeal; limit on credits; holder of allocation; duties.
- 77-2906 Request for final approval; form; approval; when; department; duties; extension; denial; appeal; credit; issuance of certificates; fee; credit carried forward.
- 77-2907 Fees.
- 77-2908 Recapture of credits; written notice; procedure; amount.
- 77-2909 Transfer, sale, or assignment of credit; limitation; use; notice; department; duties; powers.
- 77-2910 Rules and regulations; Nebraska State Historical Society; Department of Revenue; joint report; contents.
- 77-2911 Nebraska Job Creation and Mainstreet Revitalization Fund; created; use; investment.
- 77-2912 Application deadline; allocation, issuance, or use of credits deadline.
- 77-3001 Terms, defined.
- 77-3002 Operator; license; application; limitations; renewal; fees; service of process.
- 77-3003 Distributor; license; application; limitations; fees.
- 77-3003.01 Seizure of mechanical amusement device; penalty; determination cash device complies with act; procedure; Tax Commissioner; powers and duties; mechanical amusement device decal; final decision; appeal; retail establishment; limits on devices; annual decal fee.
- 77-3003.02 Operation of cash device; restrictions.
- 77-3004 Occupation tax; amount; payment.
- 77-3005 Occupation tax; addition to other taxes and fees.
- 77-3006 Tax Commissioner; administration of act.
- 77-3007 Tax; payment; decal; form; display.
- 77-3008 Municipalities; political subdivisions; power to tax.
- 77-3009 Violations; penalty.
- 77-3010 Violations; prosecution; limitation.
- 77-3011 Act, how cited.
- 77-3101 Act, how cited.
- 77-3102 Terms, defined.
- 77-3103 Qualification; points; basis.
- 77-3104 Certification administrator; designation; duties; notice to volunteer member; written certification.
- 77-3105 Certification administrator; certified list of volunteer members; duties; income tax credit.
- 77-3106 Laws 2018, LB760, retroactive applicability; certification administrator; duties; county board; duties.
- 77-3201 Land Reutilization Authority; created; powers; purpose.
- 77-3202 Authority; beneficiaries.
- 77-3203 Land Reutilization Commission; created; members; appointment; serve without compensation.
- 77-3204 Reutilization commission; meeting; officers; bond; oath.
- 77-3205 Authority; seal; adopt; conveyances; requirements.
- 77-3206 Authority; duties.
- 77-3206.01 Authority; sale of real property; notification to adjacent real property owner required.
- 77-3206.02 Authority; transfer to land bank authorized.
- 77-3207 Authority; employees; disbursements; fiscal year; audit; warrants.
- 77-3208 Authority; perpetual inventory.
- 77-3209 Authority; set up accounts; proceeds; how disbursed.
- 77-3210 Authority; members; employees; prohibited acts; violations; penalty.
- 77-3211 Sheriff; no bids; authority deemed purchaser; payment; applicability of section.
- 77-3212 Title subject to rights-of-way, easements, covenants, and rights of redemption.
- 77-3213 Act, how cited.
- 77-3301 Decedent's domicile; arbitration agreement.
- 77-3302 Arbitration board; hearings.
- 77-3303 Powers of board; contempt proceedings.
- 77-3304 Board; determination of domicile.
- 77-3305 Board; majority vote.
- 77-3306 Filing of determination of domicile and other documents.
- 77-3307 No interest for nonpayment of taxes.
- 77-3308 Compromise by parties to arbitration agreement.
- 77-3309 Board; compensation and expenses.
- 77-3310 Compromise agreement; amount accepted as full satisfaction of death taxes; filing of agreement; interest; how computed.
- 77-3311 Determination of domicile; election to invoke act; notice; rejection; effect.
- 77-3312 Reciprocal application.
- 77-3313 Terms, defined.
- 77-3314 Act, how interpreted.
- 77-3315 Act, how cited.
- 77-3316 Act, time of taking effect.
- 77-3401 Act, how cited.
- 77-3402 Political subdivisions; budget limitation; petition; election; procedure.
- 77-3403 Repealed. Laws 1981, LB 17, § 8.
- 77-3404 Budget limitation; approval; effect.
- 77-3405 Petition; contents; election; when held.
- 77-3406 Election; notice; ballot; form.
- 77-3407 Petition; unlawful signature; penalty.
- 77-3408 Election; statutes; applicability.
- 77-3409 Budget limitation; two or more proposals; how treated; placed on ballot.
- 77-3410 Budget limitation; duration; termination; procedure.
- 77-3410.01 Budget limitation adopted prior to April 11, 1981; termination.
- 77-3411 Statutory limitation on budgets; not applicable; when.
- 77-3412 Repealed. Laws 1985, LB 6, § 7.
- 77-3413 Repealed. Laws 1985, LB 6, § 7.
- 77-3414 Repealed. Laws 1985, LB 6, § 7.
- 77-3415 Repealed. Laws 1985, LB 6, § 7.
- 77-3416 Repealed. Laws 1985, LB 6, § 7.
- 77-3417 Repealed. Laws 1985, LB 6, § 7.
- 77-3418 Repealed. Laws 1985, LB 6, § 7.
- 77-3419 Repealed. Laws 1985, LB 6, § 7.
- 77-3420 Repealed. Laws 1985, LB 6, § 7.
- 77-3421 Repealed. Laws 1985, LB 6, § 7.
- 77-3422 Repealed. Laws 1985, LB 6, § 7.
- 77-3423 Repealed. Laws 1985, LB 6, § 7.
- 77-3423.01 Repealed. Laws 1985, LB 6, § 7.
- 77-3424 Repealed. Laws 1985, LB 6, § 7.
- 77-3425 Repealed. Laws 1985, LB 6, § 7.
- 77-3426 Repealed. Laws 1985, LB 6, § 7.
- 77-3427 Repealed. Laws 1985, LB 6, § 7.
- 77-3428 Repealed. Laws 1985, LB 6, § 7.
- 77-3429 Repealed. Laws 1985, LB 6, § 7.
- 77-3430 Repealed. Laws 1985, LB 6, § 7.
- 77-3431 Repealed. Laws 1985, LB 6, § 7.
- 77-3432 Repealed. Laws 1985, LB 6, § 7.
- 77-3432.01 Repealed. Laws 1985, LB 6, § 7.
- 77-3432.02 Repealed. Laws 1985, LB 6, § 7.
- 77-3432.03 Repealed. Laws 1985, LB 6, § 7.
- 77-3432.04 Repealed. Laws 1985, LB 6, § 7.
- 77-3432.05 Repealed. Laws 1985, LB 6, § 7.
- 77-3432.06 Repealed. Laws 1985, LB 6, § 7.
- 77-3432.07 Repealed. Laws 1985, LB 6, § 7.
- 77-3432.08 Repealed. Laws 1985, LB 6, § 7.
- 77-3432.09 Repealed. Laws 1985, LB 6, § 7.
- 77-3432.10 Repealed. Laws 1985, LB 6, § 7.
- 77-3432.11 Repealed. Laws 1985, LB 6, § 7.
- 77-3432.12 Repealed. Laws 1985, LB 6, § 7.
- 77-3433 Repealed. Laws 1985, LB 6, § 7.
- 77-3434 Repealed. Laws 1985, LB 6, § 7.
- 77-3435 Repealed. Laws 1985, LB 6, § 7.
- 77-3436 Repealed. Laws 1985, LB 6, § 7.
- 77-3437 Repealed. Laws 1996, LB 299, § 35.
- 77-3438 Repealed. Laws 1996, LB 299, § 35.
- 77-3438.01 Repealed. Laws 1996, LB 299, § 35.
- 77-3438.02 Repealed. Laws 1996, LB 299, § 35.
- 77-3439 Repealed. Laws 1996, LB 299, § 35.
- 77-3440 Repealed. Laws 1996, LB 299, § 35.
- 77-3441 Repealed. Laws 1995, LB 613, § 6.
- 77-3442 Property tax levies; maximum levy; exceptions.
- 77-3443 Other political subdivisions; levy limit; levy request; governing body; duties; allocation of levy.
- 77-3444 Authority to exceed maximum levy; procedure.
- 77-3445 Council on public improvements and services; membership; powers and duties.
- 77-3446 Base limitation, defined.
- 77-3501 Definitions, where found.
- 77-3501.01 Exempt amount, defined.
- 77-3501.02 Closely related, defined.
- 77-3502 Homestead, defined.
- 77-3503 Owner, defined.
- 77-3504 Household income, defined.
- 77-3505 Qualified claimant, defined.
- 77-3505.01 Married, defined.
- 77-3505.02 Maximum value, defined.
- 77-3505.03 Single, defined.
- 77-3505.04 Single-family residential property, defined.
- 77-3505.05 Medical condition, defined.
- 77-3506 Certain veterans; exemption; unremarried surviving spouse; application.
- 77-3506.01 Repealed. Laws 1985, Second Spec. Sess., LB 6, § 9.
- 77-3506.02 County assessor; duties.
- 77-3506.03 Exempt amount; reduction; when; homestead exemption; limitation.
- 77-3507 Homesteads; assessment; exemptions; qualified claimants; based on income.
- 77-3508 Homesteads; assessment; exemptions; individuals; based on disability and income.
- 77-3509 Repealed. Laws 2018, LB1089, § 25.
- 77-3509.01 Transfer of exemption to new homestead; procedure.
- 77-3509.02 Transfer of exemption to new homestead; rejection for original homestead; county assessor; duties.
- 77-3509.03 Homesteads; exemptions; property tax statement; contents.
- 77-3509.04 Repealed. Laws 1991, LB 9, § 8.
- 77-3510 Homesteads; exemptions; transfers; claimants; forms; contents; county assessor; furnish; confidentiality.
- 77-3511 Homestead; exemption; application; execution.
- 77-3512 Homestead; exemption; application; when filed.
- 77-3513 Homestead; exemption; notice; contents.
- 77-3514 Homestead; exemption; failure to give notice; penalty; lien.
- 77-3514.01 Homestead; exemption; late application because of medical condition; filing; form; county assessor; powers and duties; rejection; notice; hearing.
- 77-3515 Homestead; exemption; new owner of property; when claimed.
- 77-3516 Homestead; exemption; application; county assessor; duties.
- 77-3516.01 Repealed. Laws 1985, Second Spec. Sess., LB 6, § 9.
- 77-3517 Homestead; application for exemption; county assessor; Tax Commissioner; duties; refunds; liens; interest.
- 77-3518 Repealed. Laws 1987, LB 376A, § 21.
- 77-3519 Homestead; exemption; county assessor; rejection; applicant; complaint; contents; hearing; appeal.
- 77-3520 Homestead; exemption; Tax Commissioner; rejection or reduction; petition; contents; hearing; appeal.
- 77-3521 Tax Commissioner; rules and regulations.
- 77-3522 Violations; penalty.
- 77-3523 Homestead; exemption; county treasurer and county assessor; certify tax revenue lost within county; reimbursed; manner; distribution.
- 77-3524 Homestead; exemption; categories; Department of Revenue; maintain statistics.
- 77-3525 Repealed. Laws 1987, LB 376A, § 21.
- 77-3526 Paraplegic, multiple amputee; terms, defined.
- 77-3527 Property taxable; paraplegic veteran; multiple amputee; exempt; value; transfer of property; effect.
- 77-3528 Property taxable; paraplegic; multiple amputee; claim exemption.
- 77-3529 Homestead; exemption; application; denied; other exemption allowed.
- 77-3530 Repealed. Laws 2004, LB 811, § 3.
- 77-3601 Act, how cited.
- 77-3602 Legislative findings.
- 77-3603 Terms, defined.
- 77-3604 Child care and education provider; income tax credit; application; contents; approval; distribution.
- 77-3605 Eligible staff member; income tax credit; application; contents; approval.
- 77-3606 Department; limit on credits; claiming credit; procedure; fraud or misrepresentation; disallowance of credit.
- 77-3607 Rules and regulations.
- 77-3701 Mobile home, defined.
- 77-3702 Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.
- 77-3703 Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.
- 77-3704 Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.
- 77-3705 Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.
- 77-3706 Owner, lessee, or manager of land; report mobile homes; form; contents of report; failure to report; penalty.
- 77-3707 Owner, lessee, or manager of land; permit; fee; disbursement; annual renewal.
- 77-3708 Mobile home; movement on road or highway; permit; conditions.
- 77-3709 Violations; penalty.
- 77-3710 Sections, how construed.
- 77-3801 Terms, defined.
- 77-3802 Franchise tax imposed.
- 77-3803 Franchise tax; rate.
- 77-3804 Franchise tax; limitation rate; limitation amount.
- 77-3805 Franchise tax; multistate financial institution; computation.
- 77-3806 Franchise tax; filing requirements; general provisions applicable; refunds; credit.
- 77-3807 Tax Commissioner; powers and duties.
- 77-3901 Act, how cited.
- 77-3902 Terms, defined.
- 77-3903 Notice of lien; filing; requirements; fee; billing.
- 77-3904 Failure to pay tax or fee; lien; procedures; priority; extension; termination; release or subordination.
- 77-3905 Action to collect delinquent amount; procedures; evidence; satisfaction of amount; trust fund; when constituted.
- 77-3906 Distraint and sale of taxpayer's property; procedures; conditions; powers and duties.
- 77-3907 Demand upon security; authorized; abatement; when.
- 77-3908 Actions prohibited; construction of act.
- 77-3909 Repealed. Laws 2004, LB 811, § 3.
- 77-3910 Tax Commissioner; agreement with financial institution authorized; report.
- 77-4001 Act, how cited.
- 77-4002 Definitions; where found.
- 77-4003 Cancel, defined.
- 77-4004 First owner, defined.
- 77-4005 Revoke, defined.
- 77-4005.01 Snuff, defined.
- 77-4006 Suspend, defined.
- 77-4007 Tobacco products, defined.
- 77-4008 Tax imposed; payment.
- 77-4009 License required; when; application; contents.
- 77-4010 Application; place of business; fee.
- 77-4011 Issuance of license; rights.
- 77-4012 License; revoke, cancel, or suspend; procedure.
- 77-4013 License; restoration; fee.
- 77-4014 Licensee; file return; contents; pay tax.
- 77-4015 Return; review; deficiency; notice.
- 77-4016 Failure to file return; return and assessment by Tax Commissioner; notice.
- 77-4017 Licensee; records; inspection of business.
- 77-4018 Tax refund or credit.
- 77-4019 Hearing; procedure.
- 77-4020 Final decision; notification; appeal.
- 77-4021 Recovery of tax, interest, or penalty; effect.
- 77-4022 Tax; interest; penalty.
- 77-4023 Tax Commissioner; adopt rules and regulations.
- 77-4024 Violation; penalty.
- 77-4025 Tobacco Products Administration Cash Fund; created; use; investment.
- 77-4101 Act, how cited.
- 77-4102 Legislative findings.
- 77-4103 Terms, defined.
- 77-4103.01 Qualified employee leasing company; employees; duty.
- 77-4104 Incentives; application; contents; fee; approval; agreements; contents.
- 77-4104.01 Incentives; credits or benefits; limitation.
- 77-4105 Incentives; income tax, personal property tax, sales and use tax; credits.
- 77-4106 Credits; use; refund claims; procedures; interest; appointment of purchasing agent.
- 77-4107 Recapture or disallowance of incentives.
- 77-4108 Incentives; transfer; when; effect.
- 77-4108.01 Refund claims; interest not allowable.
- 77-4109 Application; valid; when; limitation on new applications.
- 77-4110 Annual report; contents; joint hearing.
- 77-4111 Tax Commissioner; rules and regulations.
- 77-4112 Change in law; effect; operative date.
- 77-4113 Department of Revenue; estimate of sales tax refunds under Employment and Investment Growth Act; duties.
- 77-4201 Repealed. Laws 1991, LB 9, § 8.
- 77-4202 Repealed. Laws 1991, LB 9, § 8.
- 77-4203 Repealed. Laws 1991, LB 9, § 8.
- 77-4204 Repealed. Laws 1991, LB 9, § 8.
- 77-4205 Repealed. Laws 1991, LB 9, § 8.
- 77-4206 Repealed. Laws 1991, LB 9, § 8.
- 77-4207 Repealed. Laws 1991, LB 9, § 8.
- 77-4208 Repealed. Laws 1998, LB 1110, § 5.
- 77-4209 Act, how cited.
- 77-4210 Purpose of act.
- 77-4211 Property Tax Credit Cash Fund; created; use; investment.
- 77-4212 Property tax credit; county treasurer; duties; disbursement to counties; State Treasurer; duties.
- 77-4301 Terms, defined.
- 77-4302 Possession by dealer; payment of tax required.
- 77-4303 Imposition of tax; rates.
- 77-4304 Stamps, labels, or other indicia; purchase; Tax Commissioner; duties.
- 77-4305 Tax; due and payable; when.
- 77-4306 Stamps, labels, or other indicia; affixed; when.
- 77-4307 Tax Commissioner; rules and regulations.
- 77-4308 Sections, how construed.
- 77-4309 Dealer; violations; penalties; statute of limitations.
- 77-4310 Tax Commissioner; assessment and collection of tax and penalties; duties.
- 77-4310.01 Tax proceeds; distribution.
- 77-4310.02 Overpayment of tax; Tax Commissioner; powers and duties; stamps, nonreturnable.
- 77-4310.03 Marijuana and Controlled Substances Tax Administration Cash Fund; created; use; investment.
- 77-4311 Tax determination; notice; requirements; jeopardy determination; effect.
- 77-4312 Jeopardy determination; petition for redetermination; procedure; deficiency; interest; seized property; sale; when; procedure; return of property; conditions; injunction; Tax Commissioner; powers.
- 77-4313 Injunction; suit prohibited.
- 77-4314 Tax and penalties; presumption; admissibility of evidence.
- 77-4315 Report; confidential; information; inadmissible; when.
- 77-4316 Tax Commissioner; powers; subpoena; enforcement.
- 77-4401 Repealed. Laws 2001, LB 329, § 16.
- 77-4501 Rental company; collect fee; when; use; effect on growth limit on budget; collection.
- 77-4601 Estimate of General Fund net receipts; certification by Tax Commissioner and Legislative Fiscal Analyst.
- 77-4602 Actual General Fund net receipts; public statement by Tax Commissioner; Tax Commissioner; duties; transfer of funds; when.
- 77-4603 Special session of Legislature; new certification required; recertification; when.
- 77-4701 Repealed. Laws 1996, LB 891, § 1.
- 77-4702 Repealed. Laws 1996, LB 891, § 1.
- 77-4703 Repealed. Laws 1996, LB 891, § 1.
- 77-4704 Repealed. Laws 1996, LB 891, § 1.
- 77-4705 Repealed. Laws 1996, LB 891, § 1.
- 77-4706 Repealed. Laws 1996, LB 891, § 1.
- 77-4801 Repealed. Laws 1996, LB 898, § 8.
- 77-4802 Repealed. Laws 1996, LB 898, § 8.
- 77-4803 Repealed. Laws 1996, LB 898, § 8.
- 77-4804 Repealed. Laws 1996, LB 898, § 8.
- 77-4805 Repealed. Laws 1996, LB 898, § 8.
- 77-4806 Repealed. Laws 1996, LB 898, § 8.
- 77-4807 Repealed. Laws 1996, LB 898, § 8.
- 77-4901 Act, how cited.
- 77-4902 Policy.
- 77-4903 Definitions, where found.
- 77-4904 Additional definitions.
- 77-4905 Agreement, defined.
- 77-4906 Base year, defined.
- 77-4907 Base-year employee, defined.
- 77-4908 Board, defined.
- 77-4909 Company, defined.
- 77-4910 Company training program, defined.
- 77-4911 Company workplace safety program, defined.
- 77-4912 Compensation, defined.
- 77-4913 Educational institution training program, defined.
- 77-4914 Employee, defined.
- 77-4915 Employee benefit program, defined.
- 77-4916 Entitlement period, defined.
- 77-4917 Equivalent employees, defined.
- 77-4918 Investment, defined.
- 77-4919 Number of new employees, defined.
- 77-4920 Project, defined.
- 77-4921 Project year, defined.
- 77-4922 Qualified business, defined.
- 77-4923 Qualified property, defined.
- 77-4924 Related persons, defined.
- 77-4925 Wage benefit credit, defined.
- 77-4926 Year, defined.
- 77-4927 Wage benefit credit; calculation; excess withholding; refund.
- 77-4927.01 Alternate wage benefit credit; calculation; use.
- 77-4927.02 Refund claims; interest not allowable.
- 77-4928 Wage benefit credit; application for agreement; contents; fee; approval.
- 77-4929 Wage benefit credit; recapture or disallowance; interest and penalties.
- 77-4930 Transfer of project.
- 77-4931 Transactions and activities excluded.
- 77-4932 Rules and regulations.
- 77-4933 Report; contents; joint hearing.
- 77-4934 Act; applicability.
- 77-4934.01 Changes to act; applicability.
- 77-4934.02 Laws 1997 changes to act; applicability.
- 77-4935 Filing of applications; limitation.
- 77-5001 Act, how cited.
- 77-5002 Terms, defined.
- 77-5003 Tax Equalization and Review Commission; created; commissioners; term; salary.
- 77-5004 Commissioner; qualifications; conflict of interests; continuing education; expenses; mileage.
- 77-5005 Commission; meetings; quorum; orders.
- 77-5006 Office space.
- 77-5007 Commission; powers and duties.
- 77-5007.01 Appeals by county assessor; appointment of attorney.
- 77-5008 Commission; writs of mandamus; costs.
- 77-5009 Personnel; special masters; referees.
- 77-5010 Political subdivisions; levy not restricted.
- 77-5011 Chairperson; powers and duties.
- 77-5012 Repealed. Laws 2001, LB 170, § 30.
- 77-5013 Commission; jurisdiction; time for filing; filing fee.
- 77-5014 Repealed. Laws 2007, LB 167, § 13.
- 77-5015 Appeals; hearing; notice.
- 77-5015.01 Repealed. Laws 2020, LB4, § 4.
- 77-5015.02 Single commissioner hearing; evidence; record; rehearing.
- 77-5016 Hearing or proceeding; commission; powers and duties; false statement; penalty; costs.
- 77-5016.01 Oath, affirmation, or statement; perjury.
- 77-5016.02 Subpoena for witness; authorized.
- 77-5016.03 Subpoena for witness; contents.
- 77-5016.04 Subpoena for witness; service.
- 77-5016.05 Witnesses; attendance required; fees.
- 77-5016.06 Witness; demand fees; when.
- 77-5016.07 Witness; demand for fees; effect.
- 77-5016.08 Prohibited acts; penalty.
- 77-5016.09 Death or disability of party; transfer of property; effect on proceeding.
- 77-5017 Appeals or petitions; orders authorized.
- 77-5018 Appeals; decisions and orders; requirements; publication on web site; correction of errors.
- 77-5019 Appeals; judicial review; procedure.
- 77-5020 County assessor or deputy assessor; invalidation or suspension of certificate; appeal.
- 77-5021 Rules and regulations.
- 77-5022 Commission; annual meeting; powers and duties.
- 77-5023 Commission; power to change value; acceptable range.
- 77-5024 Repealed. Laws 2005, LB 261, § 13.
- 77-5024.01 Notice; contents.
- 77-5025 Repealed. Laws 2005, LB 261, § 13.
- 77-5026 Commission; change of value; hearing; procedure.
- 77-5027 Commission; change valuation; Property Tax Administrator; duties.
- 77-5028 Commission; enter order.
- 77-5029 County assessor; recertify county abstract; Property Tax Administrator; duties.
- 77-5030 Property Tax Administrator; certify distributed taxable value.
- 77-5031 Tax Equalization and Review Commission Cash Fund; created; use; investment.
- 77-5032 Repealed. Laws 2005, LB 15, § 15.
- 77-5101 Repealed. Laws 2000, LB 1135, § 34.
- 77-5102 Repealed. Laws 2000, LB 1135, § 34.
- 77-5103 Repealed. Laws 2000, LB 1135, § 34.
- 77-5104 Repealed. Laws 2000, LB 1135, § 34.
- 77-5105 Repealed. Laws 2000, LB 1135, § 34.
- 77-5201 Act, how cited.
- 77-5202 Legislative findings.
- 77-5203 Terms, defined.
- 77-5204 Beginning Farmer Board; created; duties.
- 77-5205 Board; members; vacancies; removal.
- 77-5206 Board; officers; expenses.
- 77-5207 Board; quorum.
- 77-5208 Board; meetings; application; approval; deadline.
- 77-5209 Beginning farmer or livestock producer; qualifications.
- 77-5209.01 Tax credit for financial management program participation.
- 77-5209.02 Personal property tax exemption; authorized; application; form; county assessor; duties; protest; hearing; appeal; continuation of exemption.
- 77-5210 Board; annual report.
- 77-5211 Owner of agricultural assets; tax credit; when.
- 77-5212 Rental agreement; requirements; appeal.
- 77-5213 Tax credit; amount; agreement; review.
- 77-5214 Board; support and assistance.
- 77-5215 Changes; when operative.
- 77-5301 Repealed. Laws 2001, Spec. Sess., LB 3, § 13.
- 77-5302 Repealed. Laws 2001, Spec. Sess., LB 3, § 13.
- 77-5303 Repealed. Laws 2001, Spec. Sess., LB 3, § 13.
- 77-5304 Repealed. Laws 2001, Spec. Sess., LB 3, § 13.
- 77-5401 Act, how cited.
- 77-5402 Legislative findings and declaration.
- 77-5403 Terms, defined.
- 77-5404 Employee of qualified employee leasing company; how treated.
- 77-5405 Incentives; application; fee; approval; written agreement.
- 77-5406 Transactions and activities not eligible for incentives.
- 77-5407 Credits authorized.
- 77-5408 Credits; how used.
- 77-5409 Recapture or disallowance of credits; procedure.
- 77-5410 Incentives; transferable; when; effect.
- 77-5411 Application; time of filing.
- 77-5412 Report; contents.
- 77-5413 Application; filing deadline.
- 77-5414 Rules and regulations.
- 77-5501 Act, how cited.
- 77-5502 Policy.
- 77-5503 Definitions, where found.
- 77-5504 Additional definitions.
- 77-5505 Agreement, defined.
- 77-5506 Base year, defined.
- 77-5507 Base-year employee, defined.
- 77-5508 Board, defined.
- 77-5509 Company, defined.
- 77-5510 Company training program, defined.
- 77-5511 Company workplace safety program, defined.
- 77-5512 Compensation, defined.
- 77-5513 Educational institution training program, defined.
- 77-5514 Employee, defined.
- 77-5515 Employee benefit program, defined.
- 77-5516 Entitlement period, defined.
- 77-5517 Equivalent employees, defined.
- 77-5518 Genetic information, defined.
- 77-5519 Genetic test, defined.
- 77-5520 Investment, defined.
- 77-5521 Nebraska average annual wage, defined.
- 77-5522 Number of new employees, defined.
- 77-5523 Project, defined.
- 77-5524 Project year, defined.
- 77-5525 Qualified business, defined.
- 77-5526 Qualified employee leasing company, defined.
- 77-5527 Qualified property, defined.
- 77-5528 Related persons, defined.
- 77-5529 Start date, defined.
- 77-5530 Year, defined.
- 77-5531 Wage benefit credit; calculation; use.
- 77-5532 Refund; interest disallowed.
- 77-5533 Alternate investment tax credit; use.
- 77-5534 Application; contents; fee; confidentiality.
- 77-5535 Board; quorum; meetings; procedures.
- 77-5536 Application; approval; procedure.
- 77-5537 Employment practices prohibited.
- 77-5538 Tax credit; recapture or disallowance; interest and penalties.
- 77-5539 Transfer of project.
- 77-5540 Transactions and activities excluded.
- 77-5541 Rules and regulations.
- 77-5542 Report; contents; joint hearing.
- 77-5543 Filing of applications; limitation.
- 77-5544 Audit; costs; confidentiality; violation; penalty.
- 77-5601 Tax amnesty program; application; department; powers and duties; Department of Revenue Enforcement Fund; created; use; investment.
- 77-5701 Act, how cited.
- 77-5702 Legislative findings.
- 77-5703 Definitions, where found.
- 77-5704 Applicability of other definitions.
- 77-5705 Base year, defined.
- 77-5706 Base-year employee, defined.
- 77-5707 Compensation, defined.
- 77-5707.01 County average weekly wage, defined.
- 77-5707.02 Data center, defined.
- 77-5708 Entitlement period, defined.
- 77-5709 Equivalent employees, defined.
- 77-5710 Investment, defined.
- 77-5711 Motor vehicle, defined.
- 77-5712 Nebraska average weekly wage, defined.
- 77-5713 Nebraska employee, defined.
- 77-5714 Number of new employees, defined.
- 77-5715 Qualified business, defined.
- 77-5716 Qualified employee leasing company, defined.
- 77-5717 Qualified property, defined.
- 77-5718 Related persons, defined.
- 77-5719 Taxpayer, defined.
- 77-5719.01 Tier 6 weekly required compensation, defined.
- 77-5719.02 Wages, defined.
- 77-5720 Year, defined.
- 77-5721 Year of application, defined.
- 77-5722 Qualified employee leasing company; employees; duty.
- 77-5722.01 Employees; verification of status required; exclusion.
- 77-5723 Incentives; application; contents; fee; approval; when; agreements; contents; modification.
- 77-5724 Incentives; credits or benefits; limitation.
- 77-5725 Tiers; requirements; incentives; enumerated; deadlines.
- 77-5726 Credits; use; refund claims; procedures; interest; appointment of purchasing agent; protest; appeal.
- 77-5727 Recapture or disallowance of incentives.
- 77-5728 Incentives; transfer; when; effect; disclosure of information.
- 77-5729 Refunds; interest not allowable.
- 77-5730 Application; valid; when.
- 77-5731 Reports; joint hearing.
- 77-5732 Repealed. Laws 2008, LB 914, § 29.
- 77-5733 Rules and regulations.
- 77-5734 Department of Revenue; estimate of sales and use tax refunds; duties.
- 77-5735 Changes to sections; when effective; applicability.
- 77-5801 Act, how cited.
- 77-5801.01 Legislative findings.
- 77-5802 Business firm, defined.
- 77-5803 Research tax credit; amount.
- 77-5804 Research tax credit; use; interest.
- 77-5805 Building materials; sales or use tax; presumption.
- 77-5806 Applicability of act.
- 77-5807 Report; joint hearing.
- 77-5808 Employees; verification of status required.
- 77-5901 Act, how cited.
- 77-5902 Act; administration; purpose.
- 77-5903 Terms, defined.
- 77-5904 Tax credit; application; contents; advisory committee.
- 77-5905 Applications; approval; limit.
- 77-5906 Tax credit; amount; claim; expiration; interest.
- 77-5907 Report; joint hearing.
- 77-5908 Employees; verification of status required; exclusion.
- 77-6001 Repealed. Laws 2009, LB 154, § 27.
- 77-6002 Repealed. Laws 2009, LB 154, § 27.
- 77-6003 Repealed. Laws 2009, LB 154, § 27.
- 77-6004 Repealed. Laws 2009, LB 154, § 27.
- 77-6005 Repealed. Laws 2009, LB 154, § 27.
- 77-6006 Repealed. Laws 2009, LB 154, § 27.
- 77-6007 Repealed. Laws 2009, LB 154, § 27.
- 77-6101 Act, how cited.
- 77-6102 Terms, defined.
- 77-6103 Nebraska long-term care savings plan; created; State Treasurer; powers and duties; participation agreement.
- 77-6104 Nebraska long-term care savings plan trust; created; State Treasurer; state investment officer; duties.
- 77-6105 Qualified individual; withdrawals authorized.
- 77-6106 Long-Term Care Savings Plan Act; termination; participant; entitled to account balance.
- 77-6201 Legislative findings and declarations.
- 77-6202 Terms, defined.
- 77-6203 Nameplate capacity tax; annual payment; exemptions; Department of Revenue; duties; owner; file report; interest; penalties.
- 77-6204 County treasurer; distribute revenue; calculation.
- 77-6301 Act, how cited.
- 77-6301.01 Legislative findings.
- 77-6302 Terms, defined.
- 77-6303 Qualified small business; certification; application; form; director; duties; qualification; eligibility for tax credits.
- 77-6304 Pass-through entity; certification as qualified fund; application; form; director; duties; qualification; eligibility for tax credits.
- 77-6305 Individual, trust, or pass-through entity; certification; application; form; director; duties; qualification; eligibility for tax credits.
- 77-6306 Tax credit; amount; director; allocation; limitation; reallocation; when; notice to director; tax credit certificates issued; holding period.
- 77-6307 Annual report; contents; failure to file; effect; final report; when required.
- 77-6308 Tax credit recaptured; when; director; powers and duties.
- 77-6309 Department of Economic Development; report; contents; confidentiality of certain information.
- 77-6310 Rules and regulations.
- 77-6401 Act, how cited.
- 77-6402 Qualified judgment, defined.
- 77-6403 Imposition of sales and use tax; procedure; Tax Commissioner; duties.
- 77-6404 Imposition of sales and use tax; limitation.
- 77-6405 Property tax levy; required.
- 77-6406 Act, termination.
- 77-6501 Act, how cited.
- 77-6502 Purpose of act.
- 77-6503 Definitions, where found.
- 77-6504 Additional definitions.
- 77-6505 Base year, defined.
- 77-6506 Base-year employees, defined.
- 77-6507 Change in ownership and control, defined.
- 77-6508 Equivalent employees, defined.
- 77-6509 Key employer, defined.
- 77-6510 Nebraska statewide average hourly wage for any year, defined.
- 77-6511 Performance period, defined.
- 77-6512 Qualified business, defined.
- 77-6513 Taxpayer, defined.
- 77-6514 Wage retention credit, defined.
- 77-6515 Year, defined.
- 77-6516 Wage retention credit; amount; use.
- 77-6517 Wage retention credit; application; fee; confidentiality; approval of application; conditions; notice; agreement.
- 77-6518 Wage retention credit; recapture or disallowance; interest; penalties.
- 77-6519 Wage retention credit; transferable; when; effect.
- 77-6520 Rules and regulations.
- 77-6521 Reports; joint hearing.
- 77-6522 Application; valid; when; director; Tax Commissioner; powers and duties.
- 77-6523 Applications; deadline.
- 77-6601 Act, how cited.
- 77-6602 Legislative findings.
- 77-6603 Terms, defined.
- 77-6604 Eligible business; program certification application; approval; requirements; agreement.
- 77-6605 Program certification application; consideration; limitation.
- 77-6606 Tax credit; application; contents; requirements; approval; effect.
- 77-6607 Tax credit; amount; use; how claimed.
- 77-6608 Tax credit; reduction, termination, or rescission; repayment or recapture of tax credit.
- 77-6609 Trade secret; confidentiality.
- 77-6610 Reports.
- 77-6611 Rules and regulations.
- 77-6701 Act, how cited.
- 77-6702 Terms, defined.
- 77-6703 Tax credit for school district taxes paid.
- 77-6704 Tax credit; refundable; procedure for certain taxpayers.
- 77-6705 Rules and regulations.
- 77-6801 Act, how cited.
- 77-6802 Policy.
- 77-6803 Definitions, where found.
- 77-6804 Additional definitions.
- 77-6805 Base year, defined.
- 77-6806 Base-year employee, defined.
- 77-6807 Carryover period, defined.
- 77-6808 Compensation, defined.
- 77-6809 Director, defined.
- 77-6810 Equivalent employees, defined.
- 77-6811 Investment, defined.
- 77-6812 Motor vehicle, defined.
- 77-6813 NAICS, defined.
- 77-6814 Nebraska statewide average hourly wage for any year, defined.
- 77-6815 Number of new employees, defined.
- 77-6816 Performance period, defined.
- 77-6817 Qualified employee leasing company, defined.
- 77-6818 Qualified location, defined.
- 77-6819 Qualified property, defined.
- 77-6820 Ramp-up period, defined.
- 77-6821 Related persons, defined.
- 77-6822 Taxpayer, defined.
- 77-6823 Wages, defined.
- 77-6824 Year, defined.
- 77-6825 Year of application, defined.
- 77-6826 Qualified employee leasing company; employees; duty.
- 77-6827 Incentives; application; contents; fee; approval; when; application; deadlines.
- 77-6828 Agreement; requirements; contents; confidentiality; exceptions; duration of agreement; incentives; use.
- 77-6829 Qualified locations; base-year employment, compensation, and wage levels; review and certification; effect.
- 77-6830 Transactions and activities excluded.
- 77-6831 Tax incentives; amount; conditions; fee; ImagiNE Nebraska Cash Fund; created; use; investment.
- 77-6832 Income tax credits; use; tax incentive credits; use; refund claims; filing requirements; audit; director; Tax Commissioner; powers and duties; appeal.
- 77-6833 Incentives; recapture or disallowance; conditions; procedure.
- 77-6834 Incentives; transferable; when; effect.
- 77-6835 Refunds; interest not allowable.
- 77-6836 Application; valid; when; director; Tax Commissioner; powers and duties.
- 77-6837 Reports; joint hearing.
- 77-6838 Rules and regulations.
- 77-6839 Tax incentives; estimates required; when; exceed base authority; limit on applications.
- 77-6840 Employment and wage data information; Department of Labor; duty.
- 77-6841 Workforce training and infrastructure development; revolving loan program; legislative findings; Department of Economic Development; duties; ImagiNE Nebraska Revolving Loan Fund; created; use; investment.
- 77-6842 Workforce training loan; application; partnering entities; loan approval; factors considered.
- 77-6843 Infrastructure development loan; application; approval; factors considered.
Disclaimer: These codes may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.