Nebraska Chapter 77 — Revenue and Taxation
- § 77-000 — Chapter Analysis
- § 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- § 77-110 — Repealed.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, s. 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.
- § 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.
- § 77-200 — Article Analysis
- § 77-201 — Property taxable; valuation; classification.
- § 77-201.01 — Repealed. Laws 1967, c. 498, s. 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; appeal; failure to give notice; effect.
- § 77-202.05 — Property taxable; exempt status; Property Tax Administrator; forms; prescribe; contents.
- § 77-202.06 — Repealed. Laws 2004, LB 973, s. 72.
- § 77-202.07 — Repealed. Laws 2004, LB 973, s. 72.
- § 77-202.08 — Repealed. Laws 1997, LB 271, s. 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 — County assessor; report required; data base required.
- § 77-202.14 — Repealed. Laws 1979, LB 65, s. 33.
- § 77-202.15 — Repealed. Laws 1979, LB 65, s. 33.
- § 77-202.16 — Repealed. Laws 1979, LB 65, s. 33.
- § 77-202.17 — Repealed. Laws 1979, LB 65, s. 33.
- § 77-202.18 — Repealed. Laws 1979, LB 65, s. 33.
- § 77-202.19 — Repealed. Laws 1979, LB 65, s. 33.
- § 77-202.20 — Repealed. Laws 1979, LB 65, s. 33.
- § 77-202.21 — Repealed. Laws 1979, LB 65, s. 33.
- § 77-202.22 — Repealed. Laws 1979, LB 65, s. 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, s. 9.
- § 77-202.27 — Repealed. Laws 1980, LB 882, s. 9.
- § 77-202.28 — Repealed. Laws 1980, LB 882, s. 9.
- § 77-202.29 — Repealed. Laws 1980, LB 882, s. 9.
- § 77-202.30 — Repealed. Laws 1980, LB 882, s. 9.
- § 77-202.31 — Repealed. Laws 1980, LB 882, s. 9.
- § 77-202.32 — Repealed. Laws 1980, LB 882, s. 9.
- § 77-202.33 — Repealed. Laws 1986, LB 817, s. 15.
- § 77-202.34 — Repealed. Laws 1979, LB 65, s. 33.
- § 77-202.35 — Repealed. Laws 1979, LB 65, s. 33.
- § 77-202.36 — Repealed. Laws 1980, LB 882, s. 9.
- § 77-202.37 — Repealed. Laws 1980, LB 882, s. 9.
- § 77-202.38 — Repealed. Laws 1980, LB 882, s. 9.
- § 77-202.39 — Repealed. Laws 1980, LB 882, s. 9.
- § 77-202.40 — Repealed. Laws 1980, LB 882, s. 9.
- § 77-202.41 — Repealed. Laws 1980, LB 882, s. 9.
- § 77-202.42 — Repealed. Laws 1980, LB 882, s. 9.
- § 77-202.43 — Repealed. Laws 1980, LB 882, s. 9.
- § 77-202.44 — Repealed. Laws 1979, LB 65, s. 33.
- § 77-202.45 — Repealed. Laws 1979, LB 65, s. 33.
- § 77-202.46 — Repealed. Laws 1992, LB 1063, s. 213; Laws 1992, Second Spec. Sess., LB 1, s. 181.
- § 77-202.47 — Repealed. Laws 1992, LB 1063, s. 213; Laws 1992, Second Spec. Sess., LB 1, s. 181.
- § 77-203 — Property taxes; when due; first lien.
- § 77-204 — Real estate taxes; when delinquent.
- § 77-205 — Repealed. Laws 1997, LB 269, s. 80.
- § 77-206 — Repealed. Laws 1997, LB 269, s. 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, s. 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.
- § 77-300 — Article Analysis
- § 77-301 — Transferred to section 77-363.
- § 77-301.01 — Repealed. Laws 1972, LB 1044, s. 1.
- § 77-301.02 — Repealed. Laws 1971, LB 33, s. 1.
- § 77-302 — Transferred to section 77-364.
- § 77-302.01 — Repealed. Laws 1980, LB 834, s. 66.
- § 77-303 — Repealed. Laws 1980, LB 834, s. 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, s. 66.
- § 77-319 — Transferred to section 77-3,100.
- § 77-320 — Repealed. Laws 1980, LB 834, s. 66.
- § 77-321 — Repealed. Laws 1980, LB 834, s. 66.
- § 77-322 — Repealed. Laws 1980, LB 834, s. 66.
- § 77-323 — Transferred to section 77-372.
- § 77-324 — Transferred to section 77-373.
- § 77-325 — Repealed. Laws 1980, LB 834, s. 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, s. 66.
- § 77-331 — Repealed. Laws 1980, LB 834, s. 66.
- § 77-332 — Transferred to section 77-374.
- § 77-333 — Repealed. Laws 1980, LB 834, s. 66.
- § 77-333.01 — Transferred to section 77-386.
- § 77-333.02 — Repealed. Laws 1980, LB 834, s. 66.
- § 77-334 — Repealed. Laws 1969, c. 649, s. 1.
- § 77-335 — Repealed. Laws 1980, LB 834, s. 66.
- § 77-336 — Repealed. Laws 1980, LB 834, s. 66.
- § 77-337 — Repealed. Laws 1980, LB 834, s. 66.
- § 77-338 — Repealed. Laws 1980, LB 834, s. 66.
- § 77-339 — Repealed. Laws 1980, LB 834, s. 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, s. 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, s. 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.
- § 77-363 — 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, s. 41.
- § 77-366 — Tax Commissioner; officers and employees; deputies; bond or insurance; powers.
- § 77-367 — Repealed. Laws 1997, LB 270, s. 110.
- § 77-368 — Repealed. Laws 1997, LB 270, s. 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, s. 1.
- § 77-371 — Repealed. Laws 1999, LB 36, s. 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, s. 41.
- § 77-376 — Tax Commissioner; examination of financial records; no release of information.
- § 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 — Repealed. Laws 1999, LB 194, s. 40.
- § 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 report; department; access to information.
- § 77-384 — Repealed. Laws 1991, LB 82, s. 6.
- § 77-385 — Tax expenditure report; summary; submission required.
- § 77-386 — Repealed. Laws 1982, LB 454, s. 4.
- § 77-387 — Repealed. Laws 1987, LB 508, s. 50.
- § 77-388 — Repealed. Laws 1987, LB 508, s. 50.
- § 77-389 — Repealed. Laws 1987, LB 508, s. 50.
- § 77-390 — Repealed. Laws 1987, LB 508, s. 50.
- § 77-391 — Repealed. Laws 1987, LB 508, s. 50.
- § 77-392 — Repealed. Laws 1987, LB 508, s. 50.
- § 77-393 — Repealed. Laws 1987, LB 508, s. 50.
- § 77-394 — Repealed. Laws 1987, LB 508, s. 50.
- § 77-395 — Repealed. Laws 1987, LB 508, s. 50.
- § 77-396 — Repealed. Laws 1987, LB 508, s. 50.
- § 77-397 — Repealed. Laws 1997, LB 770, s. 5.
- § 77-398 — Repealed. Laws 2000, LB 968, s. 92.
- § 77-399 — Repealed. Laws 1997, LB 270, s. 110.
- § 77-3,100 — Repealed. Laws 1997, LB 270, s. 110.
- § 77-3,101 — Repealed. Laws 1985, LB 273, s. 72.
- § 77-3,102 — Repealed. Laws 1985, LB 273, s. 72.
- § 77-3,103 — Repealed. Laws 1985, LB 273, s. 72.
- § 77-3,104 — Repealed. Laws 1985, LB 273, s. 72.
- § 77-3,105 — Repealed. Laws 1985, LB 273, s. 72.
- § 77-3,106 — Repealed. Laws 1985, LB 273, s. 72.
- § 77-3,107 — Repealed. Laws 1985, LB 273, s. 72.
- § 77-3,108 — Repealed. Laws 1985, LB 273, s. 72.
- § 77-3,109 — Charge for publications; authorized.
- § 77-3,110 — Department of Revenue Miscellaneous Receipts Fund; created; use; investment.
- § 77-3,111 — Miscellaneous Services Revolving Fund; created; administration; investment.
- § 77-3,112 — Low-level radioactive waste facility or employment; tax credit or exemption; prohibited.
- § 77-3,113 — Repealed. Laws 1997, LB 270, s. 110.
- § 77-3,114 — Repealed. Laws 1997, LB 270, s. 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.
- § 77-400 — Article Analysis
- § 77-401 — Transferred to section 23-3205.
- § 77-401.01 — Repealed. Laws 1986, LB 888, s. 1.
- § 77-401.02 — Transferred to section 23-3206.
- § 77-402 — Repealed. Laws 1987, LB 508, s. 50.
- § 77-403 — Transferred to section 23-3210.
- § 77-404 — Transferred to section 23-3208.
- § 77-405 — Repealed. Laws 1949, c. 225, s. 1.
- § 77-405.01 — Repealed. Laws 1982, LB 592, s. 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, s. 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, s. 7.
- § 77-414 — Educational courses and standards; Property Tax Administrator; duties.
- § 77-415 — Annual course of training for valuation of property; Property Tax Administrator; prepare; administer.
- § 77-416 — Repealed. Laws 1997, LB 270, s. 110.
- § 77-417 — Course of training for valuation of property; expenses to attend; payment; cost of conducting course.
- § 77-418 — Repealed. Laws 1997, LB 270, s. 110.
- § 77-419 — Repealed. Laws 1997, LB 270, s. 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, s. 2.
- § 77-425 — Repealed. Laws 1999, LB 36, s. 41; Laws 1999, LB 194, s. 40.
- § 77-426 — Transferred to section 23-3204.
- § 77-427 — Repealed. Laws 1986, LB 1105, s. 2.
- § 77-428 — Repealed. Laws 1997, LB 270, s. 110.
- § 77-429 — Transferred to section 23-3203.
- § 77-430 — Transferred to section 77-1311.01.
- § 77-501 — Repealed. Laws 2000, LB 1067, s. 36.
- § 77-502 — Repealed. Laws 2000, LB 1067, s. 36.
- § 77-503 — Repealed. Laws 2000, LB 1067, s. 36.
- § 77-504 — Repealed. Laws 1987, LB 508, s. 50.
- § 77-505 — Transferred to section 77-5022.
- § 77-506 — Transferred to section 77-5023.
- § 77-506.01 — Repealed. Laws 1991, LB 320, s. 13.
- § 77-507 — Repealed. Laws 1987, LB 508, s. 50.
- § 77-507.01 — Transferred to section 77-5024.
- § 77-507.02 — Repealed. Laws 1987, LB 508, s. 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, s. 51.
- § 77-510.01 — Repealed. Laws 1969, c. 793, s. 1.
- § 77-511 — Repealed. Laws 1997, LB 397, s. 51.
- § 77-512 — Repealed. Laws 1969, c. 657, s. 1.
- § 77-513 — Repealed. Laws 1969, c. 657, s. 1.
- § 77-514 — Repealed. Laws 1969, c. 657, s. 1.
- § 77-515 — Repealed. Laws 1969, c. 411, s. 1.
- § 77-516 — Repealed. Laws 1969, c. 411, s. 1.
- § 77-517 — Repealed. Laws 1969, c. 657, s. 1.
- § 77-518 — Transferred to section 77-1316.01.
- § 77-519 — Transferred to section 77-1613.02.
- § 77-600 — Article Analysis
- § 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; Property Tax Administrator; hearing; power to compel attendance of railroad's officers or agents.
- § 77-608 — Repealed. Laws 1997, LB 270, s. 110.
- § 77-609 — Railroad operating property; density factor; recalculation.
- § 77-610 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-611 — Repealed. Laws 1997, LB 270, s. 110.
- § 77-612 — Railroad property; notice of valuation; appeal.
- § 77-613 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-614 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-615 — Repealed. Laws 1997, LB 270, s. 110.
- § 77-616 — Railroad property; levy of taxes; injunction prohibited.
- § 77-617 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-618 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-619 — Repealed. Laws 1989, LB 643, s. 2.
- § 77-620 — Repealed. Laws 1989, LB 643, s. 2.
- § 77-621 — Railroad property; valuation; contents of report.
- § 77-622 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-623 — Railroad operating property; valuation; county assessor; duties; lien.
- § 77-624 — Repealed. Laws 1989, First Spec. Sess., LB 7, s. 11.
- § 77-625 — Repealed. Laws 1989, First Spec. Sess., LB 7, s. 11.
- § 77-626 — Repealed. Laws 1989, First Spec. Sess., LB 7, s. 11.
- § 77-627 — Repealed. Laws 1989, First Spec. Sess., LB 7, s. 11.
- § 77-628 — Transferred to section 77-1613.01.
- § 77-629 — Repealed. Laws 1989, First Spec. Sess., LB 7, s. 11.
- § 77-629.01 — Repealed. Laws 1989, First Spec. Sess., LB 7, s. 11.
- § 77-630 — Repealed. Laws 1989, First Spec. Sess., LB 7, s. 11.
- § 77-631 — Repealed. Laws 1989, First Spec. Sess., LB 7, s. 11.
- § 77-631.01 — Repealed. Laws 1989, First Spec. Sess., LB 7, s. 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, s. 15.
- § 77-633 — Repealed. Laws 1989, First Spec. Sess., LB 7, s. 11.
- § 77-634 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-635 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-636 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-637 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-638 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-639 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-640 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-641 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-642 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-643 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-644 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-645 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-646 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-647 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-648 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-649 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-650 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-651 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-652 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-653 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-654 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-655 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-656 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-657 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-658 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-659 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-660 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-661 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-662 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-663 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-664 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-665 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-666 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-667 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-668 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-669 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-670 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-671 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-672 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-673 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-674 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-675 — Repealed. Laws 1985, LB 268, s. 31.
- § 77-676 — Repealed. Laws 1992, LB 864, s. 1.
- § 77-677 — Repealed. Laws 1992, LB 864, s. 1.
- § 77-678 — Repealed. Laws 1990, LB 932, s. 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; Property Tax Administrator; 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 Property Tax Administrator.
- § 77-688 — Collection procedures; cumulative.
- § 77-689 — Taxes; delinquent; lien; collection.
- § 77-690 — Taxation; levy; money and credits; surrender to Property Tax Administrator.
- § 77-691 — Money; disposition.
- § 77-692 — Repealed. Laws 1992, LB 719A, s. 224.
- § 77-693 — Adjustment to value of railroad and car line property; Property Tax Administrator; powers and duties.
- § 77-701 — Department of Property Assessment and Taxation; established; Property Tax Administrator; powers and duties.
- § 77-702 — Property Tax Administrator; term; qualifications; removal; duties.
- § 77-703 — Personnel; bond or insurance.
- § 77-704 — Employees; powers; contracts.
- § 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 — Proceedings by Attorney General or county attorney; enforcement of property tax laws.
- § 77-709 — Department; annual report; powers and duties.
- § 77-801 — Public service entity; furnish information; confidentiality.
- § 77-801.01 — Terms, defined.
- § 77-801.02 — Property Tax Administrator; 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.
- § 77-900 — Article Analysis
- § 77-901 — Repealed. Laws 1951, c. 256, s. 9.
- § 77-902 — Repealed. Laws 1951, c. 256, s. 9.
- § 77-903 — Repealed. Laws 1951, c. 256, s. 9.
- § 77-904 — Repealed. Laws 1951, c. 256, s. 9.
- § 77-905 — Repealed. Laws 1951, c. 256, s. 9.
- § 77-906 — Repealed. Laws 1951, c. 256, s. 9.
- § 77-907 — Terms, defined.
- § 77-908 — Insurance companies; tax on gross premiums; rate; exceptions.
- § 77-909 — Repealed. Laws 1986, LB 1114, s. 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, s. 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 — Repealed. Laws 1982, LB 383, s. 6.
- § 77-1002 — Repealed. Laws 1982, LB 383, s. 6.
- § 77-1003 — Repealed. Laws 1982, LB 383, s. 6.
- § 77-1004 — Repealed. Laws 1982, LB 383, s. 6.
- § 77-1005 — Repealed. Laws 1982, LB 383, s. 6.
- § 77-1006 — Repealed. Laws 1982, LB 383, s. 6.
- § 77-1101 — Repealed. Laws 1953, c. 265, s. 2.
- § 77-1102 — Repealed. Laws 1953, c. 265, s. 2.
- § 77-1103 — Repealed. Laws 1953, c. 265, s. 2.
- § 77-1104 — Repealed. Laws 1957, c. 326, s. 1.
- § 77-1105 — Repealed. Laws 1957, c. 326, s. 1.
- § 77-1201 — Tangible personal property; assessment date; listing.
- § 77-1201.01 — Repealed. Laws 1992, Second Spec. Sess., LB 1, s. 180.
- § 77-1201.02 — Repealed. Laws 1967, c. 501, s. 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, s. 17.
- § 77-1203 — Repealed. Laws 1986, LB 817, s. 15.
- § 77-1204 — Repealed. Laws 1986, LB 817, s. 15.
- § 77-1205 — Repealed. Laws 1986, LB 817, s. 15.
- § 77-1206 — Repealed. Laws 1986, LB 817, s. 15.
- § 77-1207 — Repealed. Laws 1987, LB 508, s. 50.
- § 77-1208 — Repealed. Laws 1997, LB 270, s. 110.
- § 77-1209 — Transferred to section 77-1374.
- § 77-1209.01 — Repealed. Laws 1959, c. 365, s. 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, s. 212; Laws 1992, Second Spec. Sess., LB 1, s. 180.
- § 77-1209.05 — Repealed. Laws 1992, LB 1063, s. 212; Laws 1992, Second Spec. Sess., LB 1, s. 180.
- § 77-1210 — 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, s. 213; Laws 1992, Second Spec. Sess., LB 1, s. 181.
- § 77-1213 — Repealed. Laws 2000, LB 968, s. 91.
- § 77-1214 — 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, s. 110.
- § 77-1216 — Personal property; questions over place of listing; how determined.
- § 77-1217 — Repealed. Laws 1987, LB 508, s. 50.
- § 77-1218 — Repealed. Laws 1987, LB 508, s. 50.
- § 77-1219 — Personal property; assessment certificate; county assessor; duties.
- § 77-1220 — Repealed. Laws 1987, LB 87, s. 1.
- § 77-1221 — Repealed. Laws 1980, LB 741, s. 1.
- § 77-1222 — Repealed. Laws 1959, c. 365, s. 17.
- § 77-1223 — Repealed. Laws 1959, c. 365, s. 17.
- § 77-1224 — Repealed. Laws 1959, c. 365, s. 17.
- § 77-1225 — Repealed. Laws 1982, LB 728, s. 2.
- § 77-1226 — Repealed. Laws 1959, c. 366, s. 2.
- § 77-1226.01 — Repealed. Laws 1982, LB 728, s. 2.
- § 77-1226.02 — Repealed. Laws 1982, LB 728, s. 2.
- § 77-1226.03 — Repealed. Laws 1982, LB 728, s. 2.
- § 77-1226.04 — Repealed. Laws 1982, LB 728, s. 2.
- § 77-1227 — Repealed. Laws 1982, LB 728, s. 2.
- § 77-1228 — Repealed. Laws 1987, LB 508, s. 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 — Tangible personal property; amended listing; when required.
- § 77-1231 — Repealed. Laws 1959, c. 365, s. 17.
- § 77-1231.01 — Repealed. Laws 1977, LB 518, s. 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, s. 18.
- § 77-1233.02 — Personal property tax returns; county assessor; duties.
- § 77-1233.03 — Assessment of personal property; county assessor; duties.
- § 77-1233.04 — Tangible personal property tax returns; change in value; omitted property; procedure; penalty; county assessor; duties.
- § 77-1233.05 — Repealed. Laws 1999, LB 194, s. 39.
- § 77-1233.06 — Tangible personal property tax valuation or penalty; protests; procedure.
- § 77-1234 — Violations; duty of officers upon discovery.
- § 77-1235 — Repealed. Laws 1965, c. 475, s. 7.
- § 77-1235.01 — Repealed. Laws 1961, c. 284, s. 1.
- § 77-1236 — Personal property; taxpayer; inspection by assessor; authorized; subpoena; disobedience; contempt proceedings; confidentiality.
- § 77-1237 — Repealed. Laws 1959, c. 365, s. 17.
- § 77-1238 — Repealed. Laws 1997, LB 271, s. 57.
- § 77-1239 — Repealed. Laws 1997, LB 271, s. 57.
- § 77-1239.01 — Repealed. Laws 1997, LB 271, s. 57.
- § 77-1239.02 — Repealed. Laws 1997, LB 271, s. 57.
- § 77-1239.03 — Repealed. Laws 1981, LB 168, s. 18.
- § 77-1239.04 — Repealed. Laws 1981, LB 168, s. 18.
- § 77-1239.05 — Repealed. Laws 1997, LB 271, s. 57.
- § 77-1239.06 — Repealed. Laws 1997, LB 271, s. 57.
- § 77-1240 — Repealed. Laws 1993, LB 346, s. 23.
- § 77-1240.01 — Repealed. Laws 1997, LB 271, s. 57.
- § 77-1240.02 — Repealed. Laws 1981, LB 168, s. 18.
- § 77-1240.03 — Repealed. Laws 1997, LB 271, s. 57.
- § 77-1240.04 — Repealed. Laws 1997, LB 271, s. 57.
- § 77-1240.05 — Repealed. Laws 1981, LB 168, s. 18.
- § 77-1240.06 — Repealed. Laws 1981, LB 168, s. 18.
- § 77-1241 — Repealed. Laws 1988, LB 305, s. 11.
- § 77-1241.01 — Repealed. Laws 1997, LB 271, s. 57.
- § 77-1241.02 — Repealed. Laws 1988, LB 305, s. 11.
- § 77-1241.03 — Repealed. Laws 1988, LB 305, s. 11.
- § 77-1241.04 — Repealed. Laws 1988, LB 305, s. 11.
- § 77-1241.05 — Repealed. Laws 1969, c. 495, s. 10.
- § 77-1241.06 — Repealed. Laws 1988, LB 305, s. 11.
- § 77-1241.07 — Repealed. Laws 1988, LB 305, s. 11.
- § 77-1241.08 — Repealed. Laws 1988, LB 305, s. 11.
- § 77-1241.09 — Transferred to section 60-305.15.
- § 77-1242 — Repealed. Laws 1977, LB 518, s. 15.
- § 77-1242.01 — Repealed. Laws 1997, LB 271, s. 57.
- § 77-1242.02 — Repealed. Laws 1997, LB 271, s. 57.
- § 77-1243 — Repealed. Laws 1953, c. 268, s. 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.
- § 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, s. 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 Property Tax Administrator.
- § 77-1250.05 — Taxation of air carriers; disposition of funds collected.
- § 77-1251 — Repealed. Laws 1977, LB 518, s. 14.
- § 77-1252 — Repealed. Laws 1977, LB 518, s. 14.
- § 77-1253 — Repealed. Laws 1977, LB 518, s. 14.
- § 77-1254 — Repealed. Laws 1977, LB 518, s. 14.
- § 77-1255 — Repealed. Laws 1977, LB 518, s. 14.
- § 77-1256 — Repealed. Laws 1977, LB 518, s. 14.
- § 77-1257 — Repealed. Laws 1977, LB 518, s. 14.
- § 77-1258 — Repealed. Laws 1977, LB 518, s. 14.
- § 77-1259 — Repealed. Laws 1977, LB 518, s. 14.
- § 77-1260 — Repealed. Laws 1977, LB 518, s. 14.
- § 77-1261 — Repealed. Laws 1977, LB 518, s. 14.
- § 77-1262 — Repealed. Laws 1977, LB 518, s. 16.
- § 77-1263 — Repealed. Laws 1977, LB 518, s. 16.
- § 77-1264 — Repealed. Laws 1977, LB 518, s. 16.
- § 77-1265 — Repealed. Laws 1977, LB 518, s. 16.
- § 77-1266 — Repealed. Laws 1977, LB 518, s. 16.
- § 77-1267 — Repealed. Laws 1977, LB 518, s. 16.
- § 77-1268 — Repealed. Laws 1977, LB 518, s. 16.
- § 77-1269 — Repealed. Laws 1971, LB 30, s. 1.
- § 77-1270 — Repealed. Laws 1971, LB 30, s. 1.
- § 77-1271 — Repealed. Laws 1992, Second Spec. Sess., LB 1, s. 181.
- § 77-1272 — Repealed. Laws 1992, Second Spec. Sess., LB 1, s. 181.
- § 77-1273 — Repealed. Laws 1992, Second Spec. Sess., LB 1, s. 181.
- § 77-1274 — Repealed. Laws 1992, Second Spec. Sess., LB 1, s. 181.
- § 77-1275 — Repealed. Laws 1992, Second Spec. Sess., LB 1, s. 181.
- § 77-1276 — Repealed. Laws 1992, Second Spec. Sess., LB 1, s. 181.
- § 77-1277 — Repealed. Laws 1992, Second Spec. Sess., LB 1, s. 181.
- § 77-1278 — Repealed. Laws 1992, Second Spec. Sess., LB 1, s. 181.
- § 77-1279 — Repealed. Laws 1992, Second Spec. Sess., LB 1, s. 181.
- § 77-1280 — Repealed. Laws 1992, Second Spec. Sess., LB 1, s. 181.
- § 77-1281 — Repealed. Laws 1992, Second Spec. Sess., LB 1, s. 181.
- § 77-1282 — Repealed. Laws 1992, Second Spec. Sess., LB 1, s. 181.
- § 77-1283 — Repealed. Laws 1992, Second Spec. Sess., LB 1, s. 181.
- § 77-1300 — Article Analysis
- § 77-1301 — Real property; assessment date.
- § 77-1301.01 — Appraisal; standards; establishment by Property Tax Administrator; contracts; approval.
- § 77-1301.02 — Repealed. Laws 1997, LB 270, s. 110.
- § 77-1301.03 — Repealed. Laws 1997, LB 270, s. 110.
- § 77-1301.04 — Repealed. Laws 1997, LB 270, s. 110.
- § 77-1301.05 — Repealed. Laws 1969, c. 672, s. 5.
- § 77-1301.06 — Repealed. Laws 1997, LB 270, s. 110.
- § 77-1301.07 — Repealed. Laws 1997, LB 270, s. 110.
- § 77-1301.08 — Repealed. Laws 1997, LB 270, s. 110.
- § 77-1301.09 — Repealed. Laws 1987, LB 508, s. 50.
- § 77-1301.10 — Repealed. Laws 1987, LB 508, s. 50.
- § 77-1301.11 — Repealed. Laws 1987, LB 508, s. 50.
- § 77-1301.12 — Repealed. Laws 1997, LB 270, s. 110.
- § 77-1301.13 — Repealed. Laws 1997, LB 270, s. 110.
- § 77-1301.14 — Repealed. Laws 1997, LB 270, s. 110.
- § 77-1301.15 — Repealed. Laws 1997, LB 270, s. 110.
- § 77-1301.16 — Repealed. Laws 1997, LB 270, s. 110.
- § 77-1302 — Repealed. Laws 1959, c. 370, s. 6.
- § 77-1303 — Assessment roll.
- § 77-1304 — Repealed. Laws 1997, LB 270, s. 110.
- § 77-1305 — Certificate of assessment; contents; effect.
- § 77-1306 — Repealed. Laws 1959, c. 370, s. 6.
- § 77-1306.01 — Lands adjacent to rivers and streams; survey; report.
- § 77-1307 — Repealed. Laws 1959, c. 370, s. 6.
- § 77-1308 — Repealed. Laws 1959, c. 370, s. 6.
- § 77-1309 — Repealed. Laws 1947, c. 251, s. 42.
- § 77-1310 — Repealed. Laws 1947, c. 251, s. 42.
- § 77-1311 — County assessor; duties.
- § 77-1311.01 — Valuation of property; rounding numbers.
- § 77-1311.02 — Plan of assessment; preparation.
- § 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 — Repealed. Laws 1997, LB 397, s. 51.
- § 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, s. 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, s. 18.
- § 77-1319 — Repealed. Laws 1959, c. 370, s. 6.
- § 77-1320 — Repealed. Laws 1965, c. 489, s. 1.
- § 77-1320.01 — Repealed. Laws 1965, c. 475, s. 7.
- § 77-1320.02 — Repealed. Laws 1987, LB 508, s. 50.
- § 77-1320.03 — Repealed. Laws 1987, LB 508, s. 50.
- § 77-1320.04 — Transferred to section 77-412.01.
- § 77-1320.05 — Repealed. Laws 1987, LB 508, s. 50.
- § 77-1320.06 — Repealed. Laws 1987, LB 508, s. 50.
- § 77-1321 — Repealed. Laws 1965, c. 489, s. 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, s. 41.
- § 77-1326 — Repealed. Laws 1986, LB 817, s. 15.
- § 77-1327 — Legislative intent; Property Tax Administrator; sales file; studies; powers and duties.
- § 77-1328 — Repealed. Laws 1987, LB 508, s. 50.
- § 77-1329 — Tax maps; county assessor; maintain.
- § 77-1330 — Property Tax Administrator; 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.
- § 77-1334 — Property Tax Administrator; inspections, investigations, and studies; administration of tax laws.
- § 77-1335 — Repealed. Laws 1986, LB 817, s. 15.
- § 77-1336 — Repealed. Laws 1999, LB 194, s. 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 contiguous counties; agreement; contents; approval by Property Tax Administrator.
- § 77-1340 — County assessment function by Property Tax Administrator; procedure; cost; effect.
- § 77-1340.01 — Transfer of assessment function; county maintain facilities.
- § 77-1340.02 — Transfer of assessment function; transferred employee; retirement rights.
- § 77-1340.03 — Transfer of assessment function; transferred employee; leave and insurance rights.
- § 77-1341 — Repealed. Laws 1990, LB 821, s. 56.
- § 77-1342 — Department of Property Assessment and Taxation 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 — Agricultural or horticultural land; special valuation; disqualification; assessor; notice ; additional tax; interest.
- § 77-1349 — Unconstitutional.
- § 77-1350 — Unconstitutional.
- § 77-1351 — Unconstitutional.
- § 77-1352 — Unconstitutional.
- § 77-1353 — Unconstitutional.
- § 77-1354 — Unconstitutional.
- § 77-1355 — Greenbelt Advisory Committee; established; members; terms; duties; expenses.
- § 77-1356 — Transferred to section 77-3431.
- § 77-1357 — Repealed. Laws 1985, LB 22, s. 1.
- § 77-1358 — Repealed. Laws 1989, LB 361, s. 25.
- § 77-1359 — Agricultural and horticultural land; legislative findings; terms, defined.
- § 77-1360 — Repealed. Laws 1997, LB 270, s. 110.
- § 77-1360.01 — Repealed. Laws 2006, LB 808
- § 77-1361 — Repealed. Laws 2006, LB 808
- § 77-1362 — Repealed. Laws 2006, LB 808
- § 77-1363 — Agricultural and horticultural land; classes and subclasses.
- § 77-1364 — Repealed. Laws 1997, LB 270, s. 110.
- § 77-1365 — Repealed. Laws 1997, LB 270, s. 110.
- § 77-1366 — Repealed. Laws 1996, LB 934, s. 7.
- § 77-1367 — Repealed. Laws 1996, LB 934, s. 7.
- § 77-1368 — Repealed. Laws 1989, LB 361, s. 25.
- § 77-1369 — Repealed. Laws 1991, LB 320, s. 13.
- § 77-1370 — Repealed. Laws 1991, LB 320, s. 13.
- § 77-1371 — Comparable sales; use; guidelines.
- § 77-1372 — Repealed. Laws 2001, LB 170, s. 30.
- § 77-1373 — Repealed. Laws 1995, LB 490, s. 195.
- § 77-1374 — Improvements on leased public lands; assessment; 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, s. 13.
- § 77-1379 — Repealed. Laws 2005, LB 261, s. 13.
- § 77-1380 — Repealed. Laws 2005, LB 261, s. 13.
- § 77-1381 — Repealed. Laws 2005, LB 261, s. 13.
- § 77-1381.01 — Repealed. Laws 2005, LB 261, s. 13.
- § 77-1382 — Repealed. Laws 2005, LB 261, s. 13.
- § 77-1383 — Repealed. Laws 2005, LB 261, s. 13.
- § 77-1384 — Repealed. Laws 2005, LB 261, s. 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; Property Tax Administrator; 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 — Repealed. Laws 1999, LB 194, s. 40.
- § 77-1402 — Repealed. Laws 1999, LB 194, s. 40.
- § 77-1403 — Repealed. Laws 1999, LB 194, s. 40.
- § 77-1404 — Repealed. Laws 1999, LB 194, s. 40.
- § 77-1405 — Repealed. Laws 1999, LB 194, s. 40.
- § 77-1406 — Repealed. Laws 1999, LB 194, s. 40.
- § 77-1407 — Repealed. Laws 1999, LB 194, s. 40.
- § 77-1408 — Repealed. Laws 1999, LB 194, s. 40.
- § 77-1409 — Repealed. Laws 1999, LB 194, s. 40.
- § 77-1500 — Article Analysis
- § 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, s. 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, s. 5.
- § 77-1506 — Repealed. Laws 1987, LB 508, s. 50.
- § 77-1506.01 — Application for reduction in value; waiver of notice.
- § 77-1506.02 — Repealed. Laws 1995, LB 452, s. 37; Laws 1995, LB 490, s. 195.
- § 77-1506.03 — Repealed. Laws 1988, LB 1207, s. 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, s. 2.
- § 77-1506.10 — Repealed. Laws 1986, LB 737, s. 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, s. 12.
- § 77-1512 — Repealed. Laws 1959, c. 371, s. 5.
- § 77-1513 — Repealed. Laws 2002, LB 994, s. 33.
- § 77-1514 — Abstracts of property assessment rolls; prepared by county assessor;file with Property Tax Administrator.
- § 77-1515 — Repealed. Laws 2006, LB 808
- § 77-1601 — County tax levy; by whom made; when; what included; correction of clerical error; procedure.
- § 77-1601.01 — Repealed. Laws 1998, LB 306, s. 51.
- § 77-1601.02 — Property tax request; procedure.
- § 77-1602 — Repealed. Laws 1996, LB 1085, s. 60.
- § 77-1603 — Repealed. Laws 1996, LB 1085, s. 60.
- § 77-1604 — Repealed. Laws 1979, LB 80, s. 116.
- § 77-1605 — Repealed. Laws 1996, LB 1085, s. 60.
- § 77-1605.01 — Repealed. Laws 1996, LB 1085, s. 60.
- § 77-1605.02 — Repealed. Laws 1955, c. 295, s. 3.
- § 77-1605.03 — Repealed. Laws 1996, LB 1085, s. 60.
- § 77-1606 — County tax levy; appeal by taxpayer; when taken; does not suspend collection.
- § 77-1607 — Repealed. Laws 2004, LB 973, s. 72.
- § 77-1608 — County tax levy; appeal by taxpayer; proceedings.
- § 77-1609 — Repealed. Laws 2004, LB 973, s. 72.
- § 77-1610 — Return of taxes paid; correction of tax rolls.
- § 77-1611 — Repealed. Laws 1967, c. 504, s. 1.
- § 77-1611.01 — Repealed. Laws 1967, c. 504, s. 1.
- § 77-1612 — Repealed. Laws 1996, LB 1085, s. 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; violation; penalty.
- § 77-1613.03 — Repealed. Laws 2006, LB 808
- § 77-1613.04 — Assessment roll and tax list; corrections.
- § 77-1614 — Tax list; consolidated tax; how entered.
- § 77-1615 — Tax list; completion; controlling account.
- § 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, s. 2.
- § 77-1626 — Repealed. Laws 1963, c. 454, s. 2.
- § 77-1627 — Repealed. Laws 1996, LB 1085, s. 60.
- § 77-1628 — Repealed. Laws 1972, LB 1044, s. 1.
- § 77-1629 — Repealed. Laws 1945, c. 192, s. 3.
- § 77-1700 — Article Analysis
- § 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 or 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 and issued.
- § 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, s. 1.
- § 77-1710 — Collection of taxes; payments; how indicated on tax lists.
- § 77-1711 — Collection of taxes; personal property; chargeable to county treasurer; liability for collection.
- § 77-1712 — Repealed. Laws 1996, LB 299, s. 35.
- § 77-1713 — Repealed. Laws 1996, LB 299, s. 35.
- § 77-1714 — Repealed. Laws 1996, LB 299, s. 35.
- § 77-1715 — Collection of taxes; personal tax roll; publication fees.
- § 77-1716 — Collection of taxes; notification of delinquency.
- § 77-1716.01 — Repealed. Laws 1949, c. 239, s. 1.
- § 77-1716.02 — Repealed. Laws 1949, c. 239, s. 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, s. 212; Laws 1992, Second Spec. Sess., LB 1, s. 180.
- § 77-1725.01 — Collection of taxes; real property; removal or demolition; public officials; duties; lien on personal property.
- § 77-1726 — Collection of taxes, corporation or company; failure or neglect to pay; penalties.
- § 77-1727 — Collection of taxes; injunction and replevin prohibited; exceptions.
- § 77-1728 — Repealed. Laws 1955, c. 297, s. 5.
- § 77-1729 — Repealed. Laws 1955, c. 297, s. 5.
- § 77-1730 — Repealed. Laws 1955, c. 297, s. 5.
- § 77-1731 — Repealed. Laws 1955, c. 297, s. 5.
- § 77-1732 — Repealed. Laws 1955, c. 297, s. 5.
- § 77-1733 — Repealed. Laws 1955, c. 297, s. 5.
- § 77-1734 — Collection of taxes; entry on tax list of refunds.
- § 77-1734.01 — County board; tax paid as result of clerical error, misunderstanding, or mistake; accelerated payment; refund or credit; procedure.
- § 77-1735 — Illegal tax paid; claim for refund; procedure.
- § 77-1736 — Repealed. Laws 1989, LB 762, s. 11.
- § 77-1736.01 — Repealed. Laws 1959, c. 264, s. 1.
- § 77-1736.02 — Repealed. Laws 1959, c. 264, s. 1.
- § 77-1736.03 — Repealed. Laws 1959, c. 264, s. 1.
- § 77-1736.04 — Repealed. Laws 1992, Fourth Spec. Sess., LB 1, s. 44.
- § 77-1736.05 — Repealed. Laws 1989, LB 762, s. 11.
- § 77-1736.06 — Property tax refund; procedure.
- § 77-1736.07 — Property tax refund; procedure; applicability.
- § 77-1736.08 — Repealed. Laws 1998, LB 1104, s. 36.
- § 77-1736.09 — Repealed. Laws 1989, LB 762, s. 11.
- § 77-1736.10 — Repealed. Laws 1991, LB 829, s. 39.
- § 77-1736.11 — Repealed. Laws 1989, LB 762, s. 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; 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 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, s. 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, s. 195.
- § 77-1752 — Repealed. Laws 1995, LB 490, s. 195.
- § 77-1753 — Repealed. Laws 1995, LB 490, s. 195.
- § 77-1754 — Repealed. Laws 1995, LB 490, s. 195.
- § 77-1755 — Repealed. Laws 1995, LB 490, s. 195.
- § 77-1755.01 — Repealed. Laws 1995, LB 490, s. 195.
- § 77-1756 — Repealed. Laws 1995, LB 490, s. 195.
- § 77-1757 — Repealed. Laws 1995, LB 490, s. 195.
- § 77-1758 — Repealed. Laws 1995, LB 490, s. 195.
- § 77-1759 — Collection of taxes; report to and payment of taxes and special assessment to taxing units; 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 Property Tax Administrator.
- § 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, s. 195.
- § 77-1769 — Repealed. Laws 1995, LB 490, s. 195.
- § 77-1770 — Repealed. Laws 1995, LB 490, s. 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, s. 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, s. 11.
- § 77-1783.01 — Corporate taxes; corporate officer or employee; personal liability; collection procedure.
- § 77-1784 — Electronic filings; electronic fund transfers; required; when;penalty.
- § 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.
- § 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.
- § 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.
- § 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; sale book; entries.
- § 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 — Real property taxes; certificate of purchase; separate description.
- § 77-1821 — Real property taxes; tax receipt; entries.
- § 77-1822 — Real property taxes; certificate of purchase; assignable.
- § 77-1823 — Real property taxes; tax certificates and deeds; fees of treasurer; entry on books of issuance of deed.
- § 77-1824 — Real property taxes; redemption from sale; when and how made.
- § 77-1825 — Real property taxes; redemption from sale; entry on books; 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 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.
- § 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 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.
- § 77-1838 — Real property taxes; issuance of treasurer's tax deed; execution, acknowledgment, and recording; effect.
- § 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.
- § 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.
- § 77-1900 — Article Analysis
- § 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, s. 92.
- § 77-1906 — Foreclosure proceedings; unknown owners; real property as defendant.
- § 77-1907 — Repealed. Laws 2002, LB 876, s. 92.
- § 77-1908 — Foreclosure proceedings; presumptive evidence.
- § 77-1909 — Foreclosure proceedings; decree; contents.
- § 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.
- § 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, s. 5.
- § 77-1920 — Repealed. Laws 1949, c. 240, s. 5.
- § 77-1921 — Repealed. Laws 1949, c. 240, s. 5.
- § 77-1922 — Repealed. Laws 1949, c. 240, s. 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 — Foreclosure of tax lien by county under old law; action to attack; prerequisite, payment of taxes and costs.
- § 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, s. 5.
- § 77-1930 — Repealed. Laws 1949, c. 240, s. 5.
- § 77-1931 — Repealed. Laws 1949, c. 240, s. 5.
- § 77-1932 — Repealed. Laws 1949, c. 240, s. 5.
- § 77-1933 — Repealed. Laws 2006, LB 1024
- § 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 — Tax certificate foreclosure proceedings under old law; distribution of proceeds of sale.
- § 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.
- § 77-2000 — Article Analysis
- § 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.
- § 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, s. 1.
- § 77-2016 — Repealed. Laws 1976, LB 585, s. 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; procedure for determination in absence of probate of estate; petition; notice; waiver of notice; hearing.
- § 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, s. 1.
- § 77-2032 — Inheritance tax; how credited.
- § 77-2033 — Repealed. Laws 1982, LB 480, s. 9.
- § 77-2034 — Repealed. Laws 1982, LB 480, s. 9.
- § 77-2035 — Repealed. Laws 1982, LB 480, s. 9.
- § 77-2036 — Repealed. Laws 1982, LB 480, s. 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.
- § 77-2100 — Article Analysis
- § 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, s. 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, s. 8.
- § 77-2107 — Repealed. Laws 1980, LB 834, s. 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.
- § 77-2200 — Article Analysis
- § 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, s. 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; duplicate issued; conditions; stop-payment order.
- § 77-2300 — Article Analysis
- § 77-2301 — State funds; deposit of funds; conditions.
- § 77-2302 — Repealed. Laws 1969, c. 584, s. 134.
- § 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, s. 57.
- § 77-2308 — Repealed. Laws 1996, LB 1274, s. 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, s. 57.
- § 77-2322 — Repealed. Laws 1996, LB 1274, s. 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, s. 57.
- § 77-2329 — Public funds; treasurers or secretary-treasurers; when not liable under bond.
- § 77-2330 — Repealed. Laws 1969, c. 584, s. 134.
- § 77-2331 — Repealed. Laws 1969, c. 584, s. 134.
- § 77-2332 — Repealed. Laws 1969, c. 584, s. 134.
- § 77-2333 — Repealed. Laws 1972, LB 1044, s. 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, s. 11.
- § 77-2348 — Repealed. Laws 2001, LB 177, s. 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 in certificates of deposit and timed 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, s. 57.
- § 77-2380 — Repealed. Laws 1996, LB 1274, s. 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 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 amount; requirements.
- § 77-2399 — Governmental unit; deposits in excess of insured amount; rights.
- § 77-23,100 — Deposits in excess of insured 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.
- § 77-2401 — 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, s. 72.
- § 77-2408 — Repealed. Laws 1985, LB 368, s. 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, s. 40.
- § 77-2414 — Repealed. Laws 1965, c. 538, s. 40.
- § 77-2415 — Repealed. Laws 1953, c. 285, s. 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 — Repealed. Laws 1961, c. 284, s. 1.
- § 77-2502 — Repealed. Laws 1961, c. 284, s. 1.
- § 77-2503 — Repealed. Laws 1961, c. 284, s. 1.
- § 77-2504 — Repealed. Laws 1961, c. 284, s. 1.
- § 77-2505 — Repealed. Laws 1961, c. 284, s. 1.
- § 77-2506 — Repealed. Laws 1961, c. 284, s. 1.
- § 77-2507 — Repealed. Laws 1961, c. 284, s. 1.
- § 77-2508 — Repealed. Laws 1961, c. 284, s. 1.
- § 77-2509 — Repealed. Laws 1961, c. 284, s. 1.
- § 77-2510 — Repealed. Laws 1961, c. 284, s. 1.
- § 77-2600 — Article Analysis
- § 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, s. 1.
- § 77-2602.03 — Increase in tax; applicability; cigarette wholesaler; duties; credit to wholesaler.
- § 77-2603 — Tax; stamps; tax meter impressions; requirements; corporate surety bond.
- § 77-2604 — Tax Commissioner; forms; reports; contents; when due.
- § 77-2605 — Dealers; records; inspection.
- § 77-2606 — Stamps; affix; cancellation.
- § 77-2607 — Wholesale dealer; 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; wholesale dealer; license; permit; fee.
- § 77-2613 — State Treasurer; disbursements for administration.
- § 77-2614 — License; permit; stamp; alter; forge; counterfeit; violations; penalty.
- § 77-2615 — Violations; penalty; prima facie evidence.
- § 77-2615.01 — Licensees; disciplinary action; procedure; appeal.
- § 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; sale; notice; proceeds; disposition; liability for confiscation.
- § 77-2621 — Common carrier; unstamped cigarettes; bond; conditions; permit; fee.
- § 77-2622 — Common carrier; unstamped cigarettes; bond; permit; violation; penalty.
- § 77-2700 — Article Analysis
- § 77-2701 — Act, how cited.
- § 77-2701.01 — Income tax; rate.
- § 77-2701.02 — Sales tax; rate.
- § 77-2701.03 — Changes; when effective.
- § 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 — Construction services, defined.
- § 77-2701.46 — Manufacturing, defined.
- § 77-2701.47 — Manufacturing machinery and equipment, defined.
- § 77-2702 — Repealed. Laws 1992, LB 871, s. 65.
- § 77-2702.01 — Repealed. Laws 1992, LB 871, s. 65.
- § 77-2702.02 — Repealed. Laws 1992, LB 871, s. 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, s. 87.
- § 77-2702.13 — Repealed. Laws 2003, LB 282, s. 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, s. 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; understatement; violation; penalty; interest.
- § 77-2703.01 — General sourcing rules.
- § 77-2703.02 — Multiple points of use; exemption.
- § 77-2703.03 — Direct mail sourcing.
- § 77-2703.04 — Telecommunications sourcing rule.
- § 77-2704 — Repealed. Laws 1992, LB 871, s. 65.
- § 77-2704.01 — Repealed. Laws 1992, LB 871, s. 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 medicines; medical equipment; exemptions.
- § 77-2704.10 — Meals and food products; exemption.
- § 77-2704.11 — Shipment outside this state; exemption.
- § 77-2704.12 — Religious, nonprofit, 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 968
- § 77-2704.19 — Purchases by Small Business Development Authority; exemption.
- § 77-2704.20 — Purchases by licensees of the State Racing 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, s. 13. (Operative date October 1, 2004.) Agricultural machinery and equipment; filing requirements.
- § 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 between telecommunications companies; exemption.
- § 77-2704.52 — Prepaid telephone calling arrangement; 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; exemption; refund; procedure; Department of Revenue Contractor Enforcement Fund; created; investment.
- § 77-2704.56 — Purchase of fine art by museum; 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, s. 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.
- § 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 — Contractor or repairperson; sales tax on property incorporated into real estate; treatment.
- § 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; penalty; waiver; streamlined sales and use tax agreement; confidentiality rights.
- § 77-2712 — Repealed. Laws 2003, LB 282, s. 87.
- § 77-2712.01 — Repealed. Laws 2003, LB 282, s. 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, s. 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 rate; limitations; primary rate.
- § 77-2715.02 — Rate schedules; established; other taxes; tax rate; tax tables.
- § 77-2715.03 — Repealed. Laws 1983, LB 169, s. 5.
- § 77-2715.04 — Repealed. Laws 1986, LB 739, s. 2.
- § 77-2715.05 — Repealed. Laws 1986, LB 739, s. 2.
- § 77-2715.06 — Repealed. Laws 1986, LB 737, s. 1.
- § 77-2715.07 — Income tax credits.
- § 77-2715.08 — Capital gains; terms, defined.
- § 77-2715.09 — Capital stock; sale or exchange; capital gains treatment.
- § 77-2716 — Income tax; adjustments.
- § 77-2716.01 — Personal exemptions; standard deduction; computation.
- § 77-2716.02 — Repealed. Laws 2000, LB 886, s. 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, s. 30.
- § 77-2719 — Repealed. Laws 1987, LB 773, s. 30.
- § 77-2720 — Repealed. Laws 1984, LB 962, s. 39.
- § 77-2721 — Repealed. Laws 1987, LB 773, s. 30.
- § 77-2722 — Repealed. Laws 1984, LB 962, s. 39.
- § 77-2723 — Repealed. Laws 1987, LB 773, s. 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, s. 39.
- § 77-2727 — Income tax; partnership; subject to act; credit.
- § 77-2727.01 — Repealed. Laws 1996, LB 898, s. 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, s. 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, s. 1.
- § 77-2735 — Repealed. Laws 1984, LB 1124, s. 22.
- § 77-2736 — Repealed. Laws 1984, LB 1124, s. 22.
- § 77-2737 — Repealed. Laws 1984, LB 1124, s. 22.
- § 77-2738 — Repealed. Laws 1984, LB 1124, s. 22.
- § 77-2739 — Repealed. Laws 1984, LB 1124, s. 22.
- § 77-2740 — Repealed. Laws 1984, LB 1124, s. 22.
- § 77-2741 — Repealed. Laws 1984, LB 1124, s. 22.
- § 77-2742 — Repealed. Laws 1984, LB 1124, s. 22.
- § 77-2743 — Repealed. Laws 1984, LB 1124, s. 22.
- § 77-2744 — Repealed. Laws 1984, LB 1124, s. 22.
- § 77-2745 — Repealed. Laws 1984, LB 1124, s. 22.
- § 77-2746 — Repealed. Laws 1984, LB 1124, s. 22.
- § 77-2747 — Repealed. Laws 1984, LB 1124, s. 22.
- § 77-2748 — Repealed. Laws 1984, LB 1124, s. 22.
- § 77-2749 — Repealed. Laws 1984, LB 1124, s. 22.
- § 77-2750 — Repealed. Laws 1984, LB 1124, s. 22.
- § 77-2751 — Repealed. Laws 1984, LB 1124, s. 22.
- § 77-2752 — Repealed. Laws 1984, LB 1124, s. 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, s. 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, s. 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 — Income tax; estimated tax; electronic filing and payments; authorized.
- § 77-2769.03 — Repealed. Laws 2000, LB 886, s. 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; nonresident partner; 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; penalty.
- § 77-2791 — Income tax; overpayment; refund; credit; Tax Commissioner; rules and regulations.
- § 77-2792 — Income tax; Tax Commissioner; abate unpaid assessment and interest; waive penalties; when.
- § 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, s. 226.
- § 77-27,105 — Repealed. Laws 1986, LB 1027, s. 226.
- § 77-27,106 — Repealed. Laws 1986, LB 1027, s. 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 Legislative Auditor; wrongful disclosure; exception; penalty.
- § 77-27,119.01 — Income tax form; contribution to Nongame and Endangered Species 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 — Income tax form; contribution to Campaign Finance Limitation Cash Fund.
- § 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, s. 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 — Aid to certain governmental subdivisions; appropriation.
- § 77-27,137 — Aid to counties; distribution; manner.
- § 77-27,137.01 — Aid to incorporated municipalities; distribution; manner.
- § 77-27,137.02 — Aid to natural resources districts; distribution; manner.
- § 77-27,138 — Repealed. Laws 1971, LB 707, s. 4.
- § 77-27,138.01 — Repealed. Laws 2004, LB 811, s. 3.
- § 77-27,139 — Political subdivision; funds received; consideration in determining tax levy.
- § 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, s. 213; Laws 1992, Second Spec. Sess., LB 1, s. 181.
- § 77-27,141 — Repealed. Laws 1972, LB 1044, s. 1.
- § 77-27,142 — Incorporated municipalities; sales and use tax; authorized; election.
- § 77-27,142.01 — Incorporated municipalities; sales and use tax; continuation; 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.
- § 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 Environmental Quality; duties.
- § 77-27,152 — Refund; notice by certified mail; 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, s. 19.
- § 77-27,186 — Repealed. Laws 1987, LB 775, s. 19.
- § 77-27,186.01 — Repealed. Laws 1995, LB 9, s. 3.
- § 77-27,187 — Act, how cited.
- § 77-27,187.01 — Terms, defined.
- § 77-27,187.02 — Application; contents; fee; Nebraska Advantage Rural Development Fund; created; use; investment; written agreement; contents.
- § 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.
- § 77-27,189 — Qualified business, defined.
- § 77-27,190 — Employment expansion; how determined.
- § 77-27,191 — Investment increase; how determined.
- § 77-27,192 — Existing business acquisition, disposal, or reorganization; computation.
- § 77-27,193 — Repealed. Laws 2003, LB 608, s. 14.
- § 77-27,194 — Credit; when transferable.
- § 77-27,194.01 — Refund claims; interest not allowable.
- § 77-27,195 — Report; contents.
- § 77-27,196 — Repealed. Laws 2002, LB 93, s. 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 — Tax credit allowed; when; amount; Department of Insurance; Department of Revenue; duties.
- § 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 — Planned gift, defined.
- § 77-27,229 — Qualified endowment, defined.
- § 77-27,230 — Individuals; income tax credit; amount; treatment.
- § 77-27,231 — Certain business entities; tax credit; amount; treatment.
- § 77-27,232 — Corporate income tax credit; amount; treatment.
- § 77-27,233 — Estate or trust; income tax credit; amount; treatment.
- § 77-27,234 — Termination of sections.
- § 77-27,235 — Renewable energy tax credit; Department of Revenue; Environmental Quality Council; 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 — Repealed. Laws 1985, LB 344, s. 9.
- § 77-2902 — Repealed. Laws 1985, LB 344, s. 9.
- § 77-2903 — Repealed. Laws 1985, LB 344, s. 9.
- § 77-3001 — Terms, defined.
- § 77-3002 — Operator; license; application; limitations; renewal; fees; service of process.
- § 77-3003 — Distributor; license; application; limitations; fees.
- § 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 — Terms, defined.
- § 77-3102 — Nonresident contractor, registration; contract, registration; exemptions.
- § 77-3103 — Nonresident contractor; contracts; registration; fees; disposition.
- § 77-3104 — Nonresident contractor; registration; bond; conditions; file.
- § 77-3105 — Nonresident contractor; contract; before performance; bond, conditions; file.
- § 77-3106 — Contractor; nonresident subcontractor; withholding of funds; failure to withhold; effect.
- § 77-3107 — Nonresident contractor; violations; injunction.
- § 77-3108 — Attorney General; actions against contractors.
- § 77-3109 — Nonresident contractor; violations; effect.
- § 77-3110 — Violations; penalty.
- § 77-3111 — Assignee of contract; provisions same as for assignor of such contract.
- § 77-3112 — Tax Commissioner; administration; rules and regulations; adopt; release of bonds; conditions.
- § 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.
- § 77-3207 — 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; prohibited acts; violations; penalty.
- § 77-3211 — Sheriff; no bids; authority deemed purchaser; payment.
- § 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, s. 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, s. 7.
- § 77-3413 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3414 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3415 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3416 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3417 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3418 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3419 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3420 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3421 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3422 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3423 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3423.01 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3424 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3425 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3426 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3427 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3428 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3429 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3430 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3431 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3432 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3432.01 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3432.02 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3432.03 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3432.04 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3432.05 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3432.06 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3432.07 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3432.08 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3432.09 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3432.10 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3432.11 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3432.12 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3433 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3434 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3435 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3436 — Repealed. Laws 1985, LB 6, s. 7.
- § 77-3437 — Repealed. Laws 1996, LB 299, s. 35.
- § 77-3438 — Repealed. Laws 1996, LB 299, s. 35.
- § 77-3438.01 — Repealed. Laws 1996, LB 299, s. 35.
- § 77-3438.02 — Repealed. Laws 1996, LB 299, s. 35.
- § 77-3439 — Repealed. Laws 1996, LB 299, s. 35.
- § 77-3440 — Repealed. Laws 1996, LB 299, s. 35.
- § 77-3441 — Repealed. Laws 1995, LB 613, s. 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.
- § 77-3506 — Repealed. Laws 1983, LB 396, s. 8.
- § 77-3506.01 — Repealed. Laws 1985, Second Spec. Sess., LB 6, s. 9.
- § 77-3506.02 — County assessor; duties.
- § 77-3506.03 — Exempt amount; reduction; when; homestead exemption; limitation.
- § 77-3507 — Homesteads; assessment; exemptions; qualified claimants; basedon income.
- § 77-3508 — Homesteads; assessment; exemptions; individuals; based on disabilityand income.
- § 77-3509 — Homesteads; assessment; exemptions; certain veterans or unremarriedwidow or widower; percentage of exemption.
- § 77-3509.01 — Transfer of exemption to new homestead; procedure.
- § 77-3509.02 — Transfer of exemption to new homestead; disallowance for original homestead; county assessor; duties.
- § 77-3509.03 — Homesteads; exemptions; property tax statement; contents.
- § 77-3509.04 — Repealed. Laws 1991, LB 9, s. 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; filing requirements.
- § 77-3514 — Homestead; exemption; certification of status; failure to certify; penalty; lien.
- § 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, s. 9.
- § 77-3517 — Homestead; application for exemption; county assessor; Tax Commissioner; duties; refunds; liens.
- § 77-3518 — Repealed. Laws 1987, LB 376A, s. 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; 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, s. 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, s. 3.
- § 77-3601 — Repealed. Laws 1981, LB 284, s. 14.
- § 77-3602 — Repealed. Laws 1981, LB 284, s. 14.
- § 77-3603 — Repealed. Laws 1981, LB 284, s. 14.
- § 77-3604 — Repealed. Laws 1981, LB 284, s. 14.
- § 77-3605 — Repealed. Laws 1982, LB 816, s. 10.
- § 77-3606 — Repealed. Laws 1982, LB 816, s. 10.
- § 77-3607 — Repealed. Laws 1982, LB 816, s. 10.
- § 77-3608 — Repealed. Laws 1982, LB 816, s. 10.
- § 77-3609 — Repealed. Laws 1982, LB 816, s. 10.
- § 77-3610 — Repealed. Laws 1982, LB 816, s. 10.
- § 77-3611 — Repealed. Laws 1982, LB 816, s. 10.
- § 77-3612 — Repealed. Laws 1982, LB 816, s. 10.
- § 77-3613 — Repealed. Laws 1982, LB 816, s. 10.
- § 77-3614 — Repealed. Laws 1982, LB 816, s. 10.
- § 77-3615 — Repealed. Laws 1982, LB 816, s. 10.
- § 77-3616 — Repealed. Laws 1997, LB 397, s. 51.
- § 77-3617 — Repealed. Laws 1997, LB 397, s. 51.
- § 77-3618 — County Property Tax Relief Program; created; use; distributions.
- § 77-3701 — Mobile home, defined.
- § 77-3702 — Repealed. Laws 1992, LB 1063, s. 212; Laws 1992, Second Spec. Sess., LB 1, s. 180.
- § 77-3703 — Repealed. Laws 1992, LB 1063, s. 212; Laws 1992, Second Spec. Sess., LB 1, s. 180.
- § 77-3704 — Repealed. Laws 1992, LB 1063, s. 212; Laws 1992, Second Spec. Sess., LB 1, s. 180.
- § 77-3705 — Repealed. Laws 1992, LB 1063, s. 212; Laws 1992, Second Spec. Sess., LB 1, s. 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.
- § 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, s. 3.
- § 77-4000 — Article Analysis
- § 77-4001 — Act, how cited.
- § 77-4002 — Definitions; where found.
- § 77-4003 — Cancel, defined.
- § 77-4004 — First owner, defined.
- § 77-4005 — Revoke, 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.
- § 77-4016 — Failure to file return; return and assessment by Tax Commissioner.
- § 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; Employment and Investment Growth Fund; created; investment; 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.
- § 77-4111 — Tax Commissioner; adopt 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, s. 8.
- § 77-4202 — Repealed. Laws 1991, LB 9, s. 8.
- § 77-4203 — Repealed. Laws 1991, LB 9, s. 8.
- § 77-4204 — Repealed. Laws 1991, LB 9, s. 8.
- § 77-4205 — Repealed. Laws 1991, LB 9, s. 8.
- § 77-4206 — Repealed. Laws 1991, LB 9, s. 8.
- § 77-4207 — Repealed. Laws 1991, LB 9, s. 8.
- § 77-4208 — Repealed. Laws 1998, LB 1110, s. 5.
- § 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, s. 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; transfer of funds; when.
- § 77-4603 — Special session of Legislature; new certification required; recertification; when.
- § 77-4701 — Repealed. Laws 1996, LB 891, s. 1.
- § 77-4702 — Repealed. Laws 1996, LB 891, s. 1.
- § 77-4703 — Repealed. Laws 1996, LB 891, s. 1.
- § 77-4704 — Repealed. Laws 1996, LB 891, s. 1.
- § 77-4705 — Repealed. Laws 1996, LB 891, s. 1.
- § 77-4706 — Repealed. Laws 1996, LB 891, s. 1.
- § 77-4801 — Repealed. Laws 1996, LB 898, s. 8.
- § 77-4802 — Repealed. Laws 1996, LB 898, s. 8.
- § 77-4803 — Repealed. Laws 1996, LB 898, s. 8.
- § 77-4804 — Repealed. Laws 1996, LB 898, s. 8.
- § 77-4805 — Repealed. Laws 1996, LB 898, s. 8.
- § 77-4806 — Repealed. Laws 1996, LB 898, s. 8.
- § 77-4807 — Repealed. Laws 1996, LB 898, s. 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; approval; Quality Jobs Fund; created; investment.
- § 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.
- § 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.
- § 77-5000 — Article Analysis
- § 77-5001 — Act, how cited.
- § 77-5002 — Terms, defined.
- § 77-5003 — Tax Equalization and Review Commission; created; commissioners; term.
- § 77-5004 — Commissioner; qualifications; conflict of interests; continuing education; expenses.
- § 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.
- § 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, s. 30.
- § 77-5013 — Commission; jurisdiction; time for filing; filing fee.
- § 77-5014 — Appeals; procedure.
- § 77-5015 — Appeals; hearing; notice.
- § 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; correction of errors.
- § 77-5019 — Appeals; judicial review; procedure.
- § 77-5020 — County assessor or deputy assessor; revocation or suspension of certificate; removal from office.
- § 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, s. 13.
- § 77-5024.01 — Notice; contents.
- § 77-5025 — Repealed. Laws 2005, LB 261, s. 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, s. 15.
- § 77-5101 — Repealed. Laws 2000, LB 1135, s. 34.
- § 77-5102 — Repealed. Laws 2000, LB 1135, s. 34.
- § 77-5103 — Repealed. Laws 2000, LB 1135, s. 34.
- § 77-5104 — Repealed. Laws 2000, LB 1135, s. 34.
- § 77-5105 — Repealed. Laws 2000, LB 1135, s. 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.
- § 77-5209 — Beginning farmer or livestock producer; qualifications.
- § 77-5209.01 — Tax credit for financial management program participation.
- § 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; study.
- § 77-5215 — Changes to act; when operative.
- § 77-5301 — Repealed. Laws 2001, Spec. Sess., LB 3, s. 13.
- § 77-5302 — Repealed. Laws 2001, Spec. Sess., LB 3, s. 13.
- § 77-5303 — Repealed. Laws 2001, Spec. Sess., LB 3, s. 13.
- § 77-5304 — Repealed. Laws 2001, Spec. Sess., LB 3, s. 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; 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; Invest Nebraska Fund; created; investment; 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.
- § 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; Department of Revenue Enforcement Technology Fund; created; 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.
- § 77-5708 — 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.
- § 77-5720 — Year, defined.
- § 77-5721 — Year of application, defined.
- § 77-5722 — Qualified employee leasing company; employees; duty.
- § 77-5723 — Incentives; application; contents; fee; approval; agreements; contents.
- § 77-5724 — Incentives; credits or benefits; limitation.
- § 77-5725 — Tiers; requirements; incentives; enumerated.
- § 77-5726 — Credits; use; refund claims; procedures; interest; appointmentof purchasing agent; protest; appeal.
- § 77-5727 — Recapture or disallowance of incentives.
- § 77-5728 — Incentives; transfer; when; effect.
- § 77-5729 — Refunds; interest not allowable.
- § 77-5730 — Application; valid; when.
- § 77-5731 — Reports.
- § 77-5732 — Nebraska Advantage Fund; created; investment.
- § 77-5733 — Rules and regulations.
- § 77-5734 — Department of Revenue; estimate of sales tax refunds; duties.
- § 77-5801 — Act, how cited.
- § 77-5802 — Business firm, defined.
- § 77-5803 — Research tax credit; amount.
- § 77-5804 — Research tax credit; use.
- § 77-5805 — Building materials; sales or use tax; presumption.
- § 77-5806 — Applicability of act.
- § 77-5807 — Report.
- § 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.
- § 77-5907 — Report.
- § 77-6001 — Legislative findings.
- § 77-6002 — Tax Policy Reform Commission; created; members.
- § 77-6003 — Tax Policy Reform Commission; chairperson; meetings; expenses.
- § 77-6004 — Tax Policy Reform Commission; duties.
- § 77-6005 — Hearings.
- § 77-6006 — Employees to provide assistance; contracts; funding.
- § 77-6007 — Sections, termination.
- § 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.