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Revenue and Taxation

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Section
77-3,100

Repealed. Laws 1997, LB 270, § 110.

Section
77-3,101

Repealed. Laws 1985, LB 273, § 72.

Section
77-3,102

Repealed. Laws 1985, LB 273, § 72.

Section
77-3,103

Repealed. Laws 1985, LB 273, § 72.

Section
77-3,104

Repealed. Laws 1985, LB 273, § 72.

Section
77-3,105

Repealed. Laws 1985, LB 273, § 72.

Section
77-3,106

Repealed. Laws 1985, LB 273, § 72.

Section
77-3,107

Repealed. Laws 1985, LB 273, § 72.

Section
77-3,108

Repealed. Laws 1985, LB 273, § 72.

Section
77-3,109

Charge for publications; authorized.

Section
77-3,110

Department of Revenue Miscellaneous Receipts Fund; created; use; investment.

Section
77-3,111

Repealed. Laws 2011, LB 378, § 37.

Section
77-3,112

Low-level radioactive waste facility or employment; employment of person removed under immigration and customs enforcement or convicted for certain violations; tax credit or exemption; prohibited.

Section
77-3,113

Repealed. Laws 1997, LB 270, § 110.

Section
77-3,114

Repealed. Laws 1997, LB 270, § 110.

Section
77-3,115

Material for developing tax policy changes; study; contents.

Section
77-3,116

Study; cooperation with Department of Labor and other state agencies; contracts authorized; reports; department; duty.

Section
77-3,117

Department of Revenue; computation authorized.

Section
77-3,118

Department of Revenue; charge for information; authorized.

Section
77-3,119

Tax Commissioner; certify population of cities and villages.

Section
77-23,100

Deposits in excess of insured or guaranteed amount; qualified trustee; duties.

Section
77-23,101

Qualified trustee; requirements.

Section
77-23,102

Default; procedure.

Section
77-23,103

Charges or compensation of qualified trustee.

Section
77-23,104

Assignment of securities; when.

Section
77-23,105

Reports required.

Section
77-23,106

Public money or public funds; prompt payment.

Section
77-23,107

Liability.

Section
77-23,108

Rules and regulations.

Section
77-27,100

Income tax; claim for refund; limitation.

Section
77-27,101

Income tax; action for refund; judgment.

Section
77-27,102

Income tax; collection; unpaid tax; notice.

Section
77-27,103

Income tax; due and unpaid; collection; lien foreclosure.

Section
77-27,104

Repealed. Laws 1986, LB 1027, § 226.

Section
77-27,105

Repealed. Laws 1986, LB 1027, § 226.

Section
77-27,106

Repealed. Laws 1986, LB 1027, § 226.

Section
77-27,107

Income tax; demand for payment; notice; collection.

Section
77-27,108

Income tax; collection; comity with other states.

Section
77-27,109

Income tax; refusal to file return; refusal to produce records; Tax Commissioner; powers; contempt proceedings.

Section
77-27,110

Income tax; liability of transferee.

Section
77-27,111

Income tax; taxpayer; depart from state; conceal property; Tax Commissioner; powers.

Section
77-27,112

Income tax; taxpayer; bankruptcy; Tax Commissioner; tax; assessment; collection.

Section
77-27,113

Income tax; evasion; penalty.

Section
77-27,114

Income tax; failure to collect, withhold, deduct, account for, or pay; penalty.

Section
77-27,115

Income tax; taxpayer; failure to pay, account or keep records; penalty.

Section
77-27,116

Income tax; false return; penalty.

Section
77-27,117

Income tax; prosecution for violation of act; limitation; Attorney General; concurrent jurisdiction.

Section
77-27,118

Income tax; corporate officer or employee; liable for tax; when.

Section
77-27,119

Income tax; Tax Commissioner; administer and enforce sections; prescribe forms; content; examination of return or report; uniform school district numbering system; audit by Auditor of Public Accounts or office of Legislative Audit; wrongful disclosure; exception; penalty.

Section
77-27,119

01 - Income tax form; contribution to Wildlife Conservation Fund.

Section
77-27,119

02 - Tax Commissioner; provide information to Legislative Fiscal Analyst.

Section
77-27,119

03 - Disclosure of election to be taxed as retailer; authorized.

Section
77-27,119

04 - Repealed. Laws 2013, LB 79, § 41.

Section
77-27,119

05 - Income tax form; contribution to Nebraska State Fair.

Section
77-27,119

06 - Nebraska State Fair contributions; disposition.

Section
77-27,120

Income tax; Tax Commissioner; agreement with; effect.

Section
77-27,121

Income tax; Governor; Secretary of the Treasury; agreement.

Section
77-27,122

Income tax; Governor; Secretary of the Treasury; agreement; costs; payment.

Section
77-27,123

Income tax; service in armed forces; effect.

Section
77-27,124

Repealed. Laws 1987, LB 6, § 3.

Section
77-27,125

Tax, report, claim, notice, petition; mailing; postmark stamped; date of delivery.

Section
77-27,126

Lists of taxpayers; other information; department provide; when.

Section
77-27,127

Tax Commissioner; final action; appeal.

Section
77-27,128

Judicial review; exclusive remedy.

Section
77-27,129

Tax Commissioner; tax; deficiency; collection.

Section
77-27,130

Tax Commissioner; tax; deficiency; disallowed by court; effect; frivolous objections; damages.

Section
77-27,131

Tax Commissioner; security required; when; sale of security; notice.

Section
77-27,132

Revenue Distribution Fund; created; use; collections under act; disposition.

Section
77-27,132

01 - Tax Refund Fund balance; transfer; allocation.

Section
77-27,133

Nonresident; deficiency; action; process.

Section
77-27,134

Tax Commissioner; destroy obsolete returns, when.

Section
77-27,135

Notice; how given.

Section
77-27,135

01 - Court ruling of unconstitutionality; effect.

Section
77-27,136

Repealed. Laws 2011, LB 383, § 9.

Section
77-27,137

Repealed. Laws 2009, LB 218, § 14.

Section
77-27,137

01 - Repealed. Laws 2011, LB 383, § 9.

Section
77-27,137

02 - Repealed. Laws 2011, LB 383, § 9.

Section
77-27,137

03 - Repealed. Laws 2011, LB 383, § 9.

Section
77-27,138

Repealed. Laws 1971, LB 707, § 4.

Section
77-27,138

01 - Repealed. Laws 2004, LB 811, § 3.

Section
77-27,139

Repealed. Laws 2011, LB 383, § 9.

Section
77-27,139

01 - Aid to municipalities; Municipal Equalization Fund; created; use; investment.

Section
77-27,139

02 - Aid to municipalities; terms, defined.

Section
77-27,139

03 - Aid to municipalities; calculation of state aid.

Section
77-27,139

04 - Aid to municipalities; funds; how distributed.

Section
77-27,140

Repealed. Laws 1992, LB 1063, § 213; Laws 1992, Second Spec. Sess., LB 1, § 181.

Section
77-27,141

Repealed. Laws 1972, LB 1044, § 1.

Section
77-27,142

Incorporated municipalities; sales and use tax; authorized; election.

Section
77-27,142

01 - Incorporated municipalities; sales and use tax; modification; election required, when.

Section
77-27,142

02 - Incorporated municipalities; sales and use tax; election; question; effect.

Section
77-27,142

03 - Incorporated municipality; sales and use tax; petition to submit question.

Section
77-27,142

04 - Incorporated municipality; sales and use tax; election; notice.

Section
77-27,142

05 - Incorporated municipality; sales and use tax; previously authorized; continuation without election.

Section
77-27,143

Municipalities; sales and use tax laws; administration; termination; databases; required.

Section
77-27,144

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

Section
77-27,145

Municipalities; sales and use tax; claims; remedies.

Section
77-27,146

Municipalities; sales and use tax; disposition.

Section
77-27,147

Municipalities; sales and use tax; laws governing; source of transactions.

Section
77-27,148

Act, how cited.

Section
77-27,149

Terms, defined.

Section
77-27,150

Refund; application; when; contents; hearing; approval.

Section
77-27,151

Refund; notice to Tax Commissioner; Department of Environment and Energy; duties.

Section
77-27,152

Refund; notice; modify or revoke; when; effect.

Section
77-27,153

Appeal; procedure.

Section
77-27,154

Rules and regulations.

Section
77-27,155

Act, how cited.

Section
77-27,156

Nebraska Economic Forecasting Advisory Board; created.

Section
77-27,157

Board; membership; terms; officers; quorum; expenses.

Section
77-27,158

Board; meetings; duty.

Section
77-27,159

Board; staff support; development of revenue estimates; considerations.

Section
77-27,160

Legislative intent.

Section
77-27,161

Terms, defined.

Section
77-27,162

Collection system; development; duties.

Section
77-27,163

Collection system; additional remedy.

Section
77-27,163

01 - Costs of health services; setoff; Department of Health and Human Services; duties; amount of setoff; priority of claims.

Section
77-27,164

Department of Health and Human Services; adopt rules and regulations.

Section
77-27,165

Notice of claim to debtor; contents.

Section
77-27,166

Submission of certified debt; when effective; Lottery Division of the Department of Revenue; duties.

Section
77-27,167

Notice of pending refund or state lottery prize.

Section
77-27,168

Notice of claim to refund or state lottery prize; contents.

Section
77-27,169

Debtor; application for hearing; when effective; hearing.

Section
77-27,170

Appeal.

Section
77-27,171

Certification of debt; when; procedure; deduction from refund or state lottery prize.

Section
77-27,172

Completion of setoff; notice.

Section
77-27,173

Costs of setoffs; reimbursement.

Section
77-27,174

Act, how cited.

Section
77-27,175

Agency, defined.

Section
77-27,176

Purpose of act; limitation.

Section
77-27,177

Tax refund setoff system; operation.

Section
77-27,178

Delinquent federal tax liability; identification; joint tax return; presumption.

Section
77-27,179

Tax refund setoff; procedure; joint return; how treated.

Section
77-27,180

Setoff; notice; contents.

Section
77-27,181

Application for hearing; when effective.

Section
77-27,182

Hearing and appeal; procedure.

Section
77-27,183

Improper setoff; how treated.

Section
77-27,184

Tax Commissioner; adopt rules and regulations.

Section
77-27,185

Repealed. Laws 1987, LB 775, § 19.

Section
77-27,186

Repealed. Laws 1987, LB 775, § 19.

Section
77-27,186

01 - Repealed. Laws 1995, LB 9, § 3.

Section
77-27,187

Act, how cited.

Section
77-27,187

01 - Terms, defined.

Section
77-27,187

02 - Application; deadline; contents; fee; written agreement; contents.

Section
77-27,187

03 - Legislative findings.

Section
77-27,188

Tax credit; allowed; when; amount; repayment.

Section
77-27,188

01 - Tax credit; claim; use; payment by contractor; how treated; applicability of section.

Section
77-27,188

02 - Failure to maintain investment and employment level; effect.

Section
77-27,188

03 - Employees; verification of status required; exclusion.

Section
77-27,189

Qualified business, defined.

Section
77-27,190

Employment expansion; how determined.

Section
77-27,191

Investment increase; how determined.

Section
77-27,192

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

Section
77-27,193

Repealed. Laws 2003, LB 608, § 14.

Section
77-27,194

Credit; when transferable.

Section
77-27,194

01 - Refund claims; interest not allowable.

Section
77-27,195

Report; contents; joint hearing.

Section
77-27,196

Repealed. Laws 2002, LB 93, § 27.

Section
77-27,196

01 - Changes to sections; when operative; credits; applicability of act.

Section
77-27,197

Legislative intent.

Section
77-27,198

Collection system; departments implement.

Section
77-27,199

Terms, defined.

Section
77-27,200

Collection remedy; cumulative.

Section
77-27,201

Debt; submission for collection; when.

Section
77-27,202

Department of Labor; Department of Revenue; notifications required.

Section
77-27,203

Application for hearing; adjustment to debt.

Section
77-27,204

Appeal; procedure.

Section
77-27,205

Final determination; certification of debt; Department of Administrative Services; duties.

Section
77-27,206

Notification to debtor; contents.

Section
77-27,207

Reimbursement of costs.

Section
77-27,208

Setoffs; priorities.

Section
77-27,209

Rules and regulations.

Section
77-27,210

Legislative intent.

Section
77-27,211

Collection system; departments implement.

Section
77-27,212

Terms, defined.

Section
77-27,213

Collection remedy; cumulative.

Section
77-27,214

Debt; submission for collection; when.

Section
77-27,215

Department of Motor Vehicles; Department of Revenue; notifications required.

Section
77-27,216

Application for hearing; adjustment to debt.

Section
77-27,217

Appeal; procedure.

Section
77-27,218

Final determination; certification of debt; Department of Administrative Services; duties.

Section
77-27,219

Notification to debtor; contents.

Section
77-27,220

Reimbursement of costs.

Section
77-27,221

Rules and regulations.

Section
77-27,222

Internal Revenue Code amendment; Tax Commissioner; duties; report.

Section
77-27,223

County; license or occupation tax; authorized; election.

Section
77-27,224

County board; election; question; effect.

Section
77-27,225

Election; notice.

Section
77-27,226

Petition to submit question.

Section
77-27,227

Submission of question; limitation.

Section
77-27,228

Repealed. Laws 2015, LB 3, § 3.

Section
77-27,229

Repealed. Laws 2015, LB 3, § 3.

Section
77-27,230

Repealed. Laws 2015, LB 3, § 3.

Section
77-27,231

Repealed. Laws 2015, LB 3, § 3.

Section
77-27,232

Repealed. Laws 2015, LB 3, § 3.

Section
77-27,233

Repealed. Laws 2015, LB 3, § 3.

Section
77-27,234

Repealed. Laws 2015, LB 3, § 3.

Section
77-27,235

Renewable energy tax credit; Department of Revenue; powers.

Section
77-27,236

Biodiesel facility tax credit; conditions; facility; requirements; information not public record.

Section
77-27,237

Out-of-state retailers; collect and remit sales tax; Department of Revenue; duties.

Section
77-27,238

Temporary Assistance for Needy Families Program recipient; employer tax credit; Department of Revenue; report; contents.

Section
77-27,239

Online hosting platform; Tax Commissioner; agreement authorized; powers.

Definitions, where found.

Property, defined.

Real property, defined.

Section
77-103.01

Class or subclass of real property, defined.

Personal property, defined.

Tangible personal property, intangible personal property, defined.

Money, defined.

Credits, defined.

County board, defined.

County tax, defined.

Repealed. Laws 2000, LB 968, § 91.

Township, precinct, defined.

Actual value, defined.

Person, defined.

Gender and number, how construed.

County assessor, defined.

County official, defined.

Improvements on leased land, defined.

Nebraska adjusted basis, defined; trade in of property; how treated.

Depreciable tangible personal property, defined.

Net book value of property for taxation, defined.

Taxable property, defined.

Purchase, defined.

Omitted property, defined.

Undervalued and overvalued property, defined.

Tax situs, defined.

Assessment, defined.

Tax district, defined.

Clerical error, defined.

Assessment roll, defined.

Taxing official, defined.

Taxable value, defined.

Parcel, defined.

Property taxable; valuation; classification.

Section
77-201.01

Repealed. Laws 1967, c. 498, § 3.

Property taxable; exemptions enumerated.

Section
77-202.01

Property taxable; tax exemptions; application; requirements; waiver of deadline; penalty; lien.

Section
77-202.02

Property taxable; exempt status; application; hearing; procedure.

Section
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.

Section
77-202.04

Property taxable; exempt status; delivery of copy of final decision; appeal; failure to give notice; effect.

Section
77-202.05

Property taxable; exempt status; Tax Commissioner; forms; prescribe; contents.

Section
77-202.06

Repealed. Laws 2004, LB 973, § 72.

Section
77-202.07

Repealed. Laws 2004, LB 973, § 72.

Section
77-202.08

Repealed. Laws 1997, LB 271, § 57.

Section
77-202.09

Cemetery organization; exemption; application; procedure; late filing.

Section
77-202.10

Cemetery organization; period of exemption; annual review.

Section
77-202.11

Leased public property; taxation status; lessee; lien; procedure.

Section
77-202.12

Public property; taxation status; county assessor; duties; appeal.

Section
77-202.13

Repealed. Laws 2008, LB 965, § 27.

Section
77-202.14

Repealed. Laws 1979, LB 65, § 33.

Section
77-202.15

Repealed. Laws 1979, LB 65, § 33.

Section
77-202.16

Repealed. Laws 1979, LB 65, § 33.

Section
77-202.17

Repealed. Laws 1979, LB 65, § 33.

Section
77-202.18

Repealed. Laws 1979, LB 65, § 33.

Section
77-202.19

Repealed. Laws 1979, LB 65, § 33.

Section
77-202.20

Repealed. Laws 1979, LB 65, § 33.

Section
77-202.21

Repealed. Laws 1979, LB 65, § 33.

Section
77-202.22

Repealed. Laws 1979, LB 65, § 33.

Section
77-202.23

Disabled or blind honorably discharged veteran; terms, defined.

Section
77-202.24

Disabled or blind veteran; mobile home exempt.

Section
77-202.25

Disabled or blind honorably discharged veteran; property exemption; application; procedure; appeal.

Section
77-202.26

Repealed. Laws 1980, LB 882, § 9.

Section
77-202.27

Repealed. Laws 1980, LB 882, § 9.

Section
77-202.28

Repealed. Laws 1980, LB 882, § 9.

Section
77-202.29

Repealed. Laws 1980, LB 882, § 9.

Section
77-202.30

Repealed. Laws 1980, LB 882, § 9.

Section
77-202.31

Repealed. Laws 1980, LB 882, § 9.

Section
77-202.32

Repealed. Laws 1980, LB 882, § 9.

Section
77-202.33

Repealed. Laws 1986, LB 817, § 15.

Section
77-202.34

Repealed. Laws 1979, LB 65, § 33.

Section
77-202.35

Repealed. Laws 1979, LB 65, § 33.

Section
77-202.36

Repealed. Laws 1980, LB 882, § 9.

Section
77-202.37

Repealed. Laws 1980, LB 882, § 9.

Section
77-202.38

Repealed. Laws 1980, LB 882, § 9.

Section
77-202.39

Repealed. Laws 1980, LB 882, § 9.

Section
77-202.40

Repealed. Laws 1980, LB 882, § 9.

Section
77-202.41

Repealed. Laws 1980, LB 882, § 9.

Section
77-202.42

Repealed. Laws 1980, LB 882, § 9.

Section
77-202.43

Repealed. Laws 1980, LB 882, § 9.

Section
77-202.44

Repealed. Laws 1979, LB 65, § 33.

Section
77-202.45

Repealed. Laws 1979, LB 65, § 33.

Section
77-202.46

Repealed. Laws 1992, LB 1063, § 213; Laws 1992, Second Spec. Sess., LB 1, § 181.

Section
77-202.47

Repealed. Laws 1992, LB 1063, § 213; Laws 1992, Second Spec. Sess., LB 1, § 181.

Property taxes; when due; first lien.

Real estate taxes; when delinquent.

Repealed. Laws 1997, LB 269, § 80.

Repealed. Laws 1997, LB 269, § 80.

Delinquent taxes; interest.

General taxes; lien on real estate; priority.

Special assessments; lien on real estate; priority.

Repealed. Laws 2000, LB 968, § 91.

Hospital which provides office building or office space; rent included in lieu of taxes; payment in lieu of taxes to county treasurer; allocation.

Hospitals providing for supportive medical services to patients; exempt from in lieu of tax payment.

Transferred to section 77-363.

Section
77-301.01

Repealed. Laws 1972, LB 1044, § 1.

Section
77-301.02

Repealed. Laws 1971, LB 33, § 1.

Transferred to section 77-364.

Section
77-302.01

Repealed. Laws 1980, LB 834, § 66.

Repealed. Laws 1980, LB 834, § 66.

Section
77-303.01

Transferred to section 77-378.

Section
77-303.02

Transferred to section 77-367.

Section
77-303.03

Transferred to section 77-368.

Transferred to section 77-370.

Transferred to section 77-371.

Transferred to section 77-387.

Transferred to section 77-388.

Transferred to section 77-389.

Transferred to section 77-390.

Transferred to section 77-391.

Transferred to section 77-392.

Transferred to section 77-393.

Transferred to section 77-394.

Transferred to section 77-395.

Transferred to section 77-396.

Transferred to section 77-397.

Transferred to section 77-398.

Transferred to section 77-399.

Section
77-318.01

Repealed. Laws 1980, LB 834, § 66.

Transferred to section 77-3,100.

Repealed. Laws 1980, LB 834, § 66.

Repealed. Laws 1980, LB 834, § 66.

Repealed. Laws 1980, LB 834, § 66.

Transferred to section 77-372.

Transferred to section 77-373.

Repealed. Laws 1980, LB 834, § 66.

Transferred to section 77-365.

Transferred to section 77-377.

Transferred to section 77-375.

Transferred to section 77-376.

Repealed. Laws 1980, LB 834, § 66.

Repealed. Laws 1980, LB 834, § 66.

Transferred to section 77-374.

Repealed. Laws 1980, LB 834, § 66.

Section
77-333.01

Transferred to section 77-386.

Section
77-333.02

Repealed. Laws 1980, LB 834, § 66.

Repealed. Laws 1969, c. 649, § 1.

Repealed. Laws 1980, LB 834, § 66.

Repealed. Laws 1980, LB 834, § 66.

Repealed. Laws 1980, LB 834, § 66.

Repealed. Laws 1980, LB 834, § 66.

Repealed. Laws 1980, LB 834, § 66.

Transferred to section 77-360.

Transferred to section 77-362.

Transferred to section 77-369.

Repealed. Laws 1980, LB 834, § 66.

Transferred to section 77-3,101.

Transferred to section 77-3,102.

Transferred to section 77-3,103.

Repealed. Laws 1980, LB 834, § 66.

Transferred to section 77-3,104.

Transferred to section 77-3,105.

Transferred to section 77-3,106.

Transferred to section 77-3,107.

Transferred to section 77-3,108.

Transferred to section 77-379.

Transferred to section 77-380.

Transferred to section 77-381.

Transferred to section 77-382.

Transferred to section 77-383.

Transferred to section 77-384.

Transferred to section 77-385.

Department of Revenue; created; Tax Commissioner; chief executive officer.

Department of Revenue; functions and goals.

Tax Commissioner; powers, duties, functions.

Section
77-362.01

Tax amnesty; authorized; when.

Section
77-362.02

Department of Motor Vehicles; provide information to Department of Revenue.

Tax Commissioner; appointment; salary.

Tax Commissioner; vacancy; removal by Governor.

Revenue administration; Tax Commissioner; creation of divisions and bureaus; relationships with taxpayers.

Section
77-365.01

Repealed. Laws 1999, LB 36, § 41.

Tax Commissioner; officers and employees; deputies; bond or insurance; powers.

Products and services to identify nonfilers of returns, underreporters, nonpayers of taxes, or improper or fraudulent payments; contract authorized; duties; use of proceeds; report.

Repealed. Laws 1997, LB 270, § 110.

Tax Commissioner; rules and regulations; adopt; publish.

Department of Revenue; uniform tax books, records, and forms; approval.

Section
77-370.01

Repealed. Laws 1995, LB 152, § 1.

Repealed. Laws 1999, LB 36, § 41.

Revenue administration; implementation of programs; records; statistical information.

Revenue administration; implementation of agreements and working relationships; state and federal agencies.

Section
77-373.01

Department of Labor and Department of Revenue; statistical compilation; confidentiality; disclosure authorized.

Department of Revenue; efficiency recommendations; report; to whom.

Tax Commissioner; administer oaths; compel attendance of witnesses; production of records; rules of procedure for discovery.

Section
77-375.01

Repealed. Laws 1999, LB 36, § 41.

Tax Commissioner; examination of financial records; no release of information; sharing of information; confidentiality.

Proceedings by Attorney General or county attorney; enforcement of revenue laws.

Section
77-377.01

Delinquent tax collection; contract with collection agency; when authorized.

Section
77-377.02

Delinquent tax collection; collection agency; fees; remit funds.

Section
77-377.03

Delinquent tax collection; collection agency; bond required.

Section
77-377.04

Delinquent tax collection; collection agency; subject to taxation.

Delinquent taxpayers; Department of Revenue and Department of Labor; prepare, maintain, and publish list; Tax Commissioner and Commissioner of Labor; duties.

Act, how cited.

Legislative intent.

Terms, defined.

Department; tax expenditure report; prepare; contents.

Tax expenditure reports; department; access to information.

Repealed. Laws 1991, LB 82, § 6.

Tax expenditure report; summary; submission required; joint hearing; supplemental information.

Repealed. Laws 1982, LB 454, § 4.

Repealed. Laws 1987, LB 508, § 50.

Repealed. Laws 1987, LB 508, § 50.

Repealed. Laws 1987, LB 508, § 50.

Repealed. Laws 1987, LB 508, § 50.

Repealed. Laws 1987, LB 508, § 50.

Repealed. Laws 1987, LB 508, § 50.

Repealed. Laws 1987, LB 508, § 50.

Repealed. Laws 1987, LB 508, § 50.

Repealed. Laws 1987, LB 508, § 50.

Repealed. Laws 1987, LB 508, § 50.

Repealed. Laws 1997, LB 770, § 5.

Repealed. Laws 2000, LB 968, § 92.

Repealed. Laws 1997, LB 270, § 110.

Transferred to section 23-3205.

Section
77-401.01

Repealed. Laws 1986, LB 888, § 1.

Section
77-401.02

Transferred to section 23-3206.

Repealed. Laws 1987, LB 508, § 50.

Transferred to section 23-3210.

Transferred to section 23-3208.

Repealed. Laws 1949, c. 225, § 1.

Section
77-405.01

Repealed. Laws 1982, LB 592, § 2.

Transferred to section 77-1202.01.

Transferred to section 23-3306.

Transferred to section 23-3209.

Transferred to section 77-1233.02.

Transferred to section 77-1233.03.

Repealed. Laws 1987, LB 508, § 50.

Transferred to section 77-1233.04.

Section
77-412.01

Transferred to section 77-1233.05.

Repealed. Laws 1965, c. 475, § 7.

Educational courses and standards; Tax Commissioner; duties.

Repealed. Laws 2007, LB 334, § 108.

Repealed. Laws 1997, LB 270, § 110.

Repealed. Laws 2007, LB 334, § 108.

Repealed. Laws 1997, LB 270, § 110.

Repealed. Laws 1997, LB 270, § 110.

Supplementary seminars; purpose.

Certification as county assessor; applicants; forms; examination; fee.

Certification as county assessor; examination; successful completion; certificate; disciplinary actions; appeal; invalidated certificate; effect.

Transferred to section 23-3202.

Repealed. Laws 1982, LB 592, § 2.

Repealed. Laws 1999, LB 36, § 41; Laws 1999, LB 194, § 40.

Transferred to section 23-3204.

Repealed. Laws 1986, LB 1105, § 2.

Repealed. Laws 1997, LB 270, § 110.

Transferred to section 23-3203.

Transferred to section 77-1311.01.

Repealed. Laws 2000, LB 1067, § 36.

Repealed. Laws 2000, LB 1067, § 36.

Repealed. Laws 2000, LB 1067, § 36.

Repealed. Laws 1987, LB 508, § 50.

Transferred to section 77-5022.

Transferred to section 77-5023.

Section
77-506.01

Repealed. Laws 1991, LB 320, § 13.

Repealed. Laws 1987, LB 508, § 50.

Section
77-507.01

Transferred to section 77-5024.

Section
77-507.02

Repealed. Laws 1987, LB 508, § 50.

Section
77-507.03

Transferred to section 77-5025.

Transferred to section 77-5026.

Section
77-508.01

Transferred to section 77-5027.

Transferred to section 77-5028.

Section
77-509.01

Transferred to section 77-5029.

Section
77-509.02

Transferred to section 77-5030.

Repealed. Laws 1997, LB 397, § 51.

Section
77-510.01

Repealed. Laws 1969, c. 793, § 1.

Repealed. Laws 1997, LB 397, § 51.

Repealed. Laws 1969, c. 657, § 1.

Repealed. Laws 1969, c. 657, § 1.

Repealed. Laws 1969, c. 657, § 1.

Repealed. Laws 1969, c. 411, § 1.

Repealed. Laws 1969, c. 411, § 1.

Repealed. Laws 1969, c. 657, § 1.

Transferred to section 77-1316.01.

Transferred to section 77-1613.02.

Railroad operating property; assessment.

Railroad operating property; duty of Property Tax Administrator; when valued.

Railroad property; annual statement; contents.

Section
77-603.01

Railroad operating property; sale; report by purchaser; contents; penalty; waiver.

Railroad property; statement by railroad company not conclusive; taxable value; distribution; valuation per mile; how determined.

Railroad operating property; failure of railroad to furnish statement or information; penalty; waiver.

Railroad nonoperating property; annual statement by railroad to county assessor; when made.

Railroad property; Tax Commissioner; hearing; power to compel attendance of railroad's officers or agents.

Repealed. Laws 1997, LB 270, § 110.

Railroad operating property; density factor; recalculation.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1997, LB 270, § 110.

Railroad property; notice of valuation; appeal.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1997, LB 270, § 110.

Railroad property; levy of taxes; injunction prohibited.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1989, LB 643, § 2.

Repealed. Laws 1989, LB 643, § 2.

Railroad property; valuation; contents of report.

Repealed. Laws 1985, LB 268, § 31.

Railroad operating property; valuation; county assessor; duties; lien.

Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.

Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.

Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.

Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.

Transferred to section 77-1613.01.

Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.

Section
77-629.01

Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.

Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.

Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.

Section
77-631.01

Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.

Section
77-631.02

Transferred to section 77-1250.03.

Section
77-631.03

Transferred to section 77-1250.04.

Section
77-631.04

Transferred to section 77-1250.05.

Repealed. Laws 1986, LB 817, § 15.

Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1985, LB 268, § 31.

Repealed. Laws 1992, LB 864, § 1.

Repealed. Laws 1992, LB 864, § 1.

Repealed. Laws 1990, LB 932, § 1.

Car line company, defined.

Car line companies; annual statement.

Railroad companies; annual statement.

Car line companies; value and assessment.

Failure to furnish statement; penalty; waiver; Tax Commissioner; harmonize statements.

Tax rate; determination; collection; appeal; distribution.

Distress warrant; receipt issued.

Certification of levy.

Delinquency in payment of taxes; interest; collection by Tax Commissioner.

Collection procedures; cumulative.

Taxes; delinquent; lien; collection.

Taxation; levy; money and credits; surrender to Tax Commissioner.

Money; disposition.

Repealed. Laws 1992, LB 719A, § 224.

Adjustment to value of railroad and car line property; Property Tax Administrator; powers and duties.

Property assessment division; established; Property Tax Administrator; powers and duties; appeal rights.

Property Tax Administrator; qualifications; duties.

Repealed. Laws 2007, LB 334, § 108.

Repealed. Laws 2007, LB 334, § 108.

Uniform tax books, records, and forms; approval.

Property tax administration; implementation of agreements and working relationships; state and federal agencies.

Property Tax Administrator; administer oaths; compel attendance of witnesses; production of records; rules of procedure for discovery.

Repealed. Laws 2007, LB 334, § 108.

Property assessment division; annual report; powers and duties.

Public service entity; furnish information; confidentiality; Property Tax Administrator; duties.

Section
77-801.01

Terms, defined.

Section
77-801.02

Tax Commissioner; powers.

Property Tax Administrator; valuation; apportionment of tax.

Section
77-802.01

County assessor; duties; lien.

Section
77-802.02

Public service entity; appeals.

Public service entity; failure to furnish statement or information; penalty; waiver.

Sale of entity; report required; penalty; waiver.

Repealed. Laws 1951, c. 256, § 9.

Repealed. Laws 1951, c. 256, § 9.

Repealed. Laws 1951, c. 256, § 9.

Repealed. Laws 1951, c. 256, § 9.

Repealed. Laws 1951, c. 256, § 9.

Repealed. Laws 1951, c. 256, § 9.

Terms, defined.

Insurance companies; tax on gross premiums; rate; exceptions.

Repealed. Laws 1986, LB 1114, § 23.

Computation of tax; forms; department furnish; audit of returns; erroneous payment; refund; limitation.

Tax; failure to remit; license rescinded; notice; hearing; appeal.

Tax; Director of Insurance; disposition; exceptions.

Insurance Tax Fund; created; use; investment; allocation.

Repealed. Laws 1986, LB 1114, § 23.

Tax; challenge to constitutionality; tax paid under protest; credit refund.

Tax; no injunction allowed.

Political subdivision; return of funds not required.

Prepayment of tax; when due; Premium and Retaliatory Tax Suspense Fund; created; investment.

Section
77-1001

Act, how cited.

Section
77-1002

Legislative findings and declarations.

Section
77-1003

Definitions, where found.

Section
77-1004

Tax terms, meaning.

Section
77-1005

Approved cost, defined.

Section
77-1006

Approved project, defined.

Section
77-1007

Cultural development, defined.

Section
77-1008

Destination dining, defined.

Section
77-1009

Entertainment destination center, defined.

Section
77-1010

Entitlement period, defined.

Section
77-1011

Full-service restaurant, defined.

Section
77-1012

Historical redevelopment, defined.

Section
77-1013

Investment, defined.

Section
77-1014

Lodging, defined.

Section
77-1015

Mixed-use project, defined.

Section
77-1016

Nebraska crafts and products center, defined.

Section
77-1017

Project, defined.

Section
77-1018

Qualified business, defined.

Section
77-1019

Qualified property, defined.

Section
77-1020

Recreation facility, defined.

Section
77-1021

Redevelopment project, defined.

Section
77-1022

Related persons, defined.

Section
77-1023

Structured parking, defined.

Section
77-1024

Taxpayer, defined.

Section
77-1025

Tourism attraction, defined.

Section
77-1026

Year, defined.

Section
77-1027

Year of application, defined.

Section
77-1028

Election required; procedures applicable.

Section
77-1029

Verification of work eligibility status.

Section
77-1030

Application; form; contents; confidentiality; fee; municipality; duties; certification; written agreement; contents; modification.

Section
77-1031

Incentives; tiers; project requirements; refund of taxes.

Section
77-1032

Department of Revenue; duties; review of projects; recapture of incentives; Nebraska Advantage Transformational Tourism and Redevelopment Act Cash Fund; created; use; investment.

Section
77-1033

Transfer of incentives; when; liability for recapture.

Section
77-1034

Refunds; interest not allowable.

Section
77-1035

Act; restrictions on use.

Section
77-1101

Act, how cited.

Section
77-1101.01

Act; purposes.

Section
77-1102

Definitions, where found.

Section
77-1103

Applicable percentage, defined.

Section
77-1104

Credit allowance date, defined.

Section
77-1105

Letter ruling, defined.

Section
77-1106

Long-term debt security, defined.

Section
77-1107

Purchase price, defined.

Section
77-1108

Qualified active low-income community business, defined.

Section
77-1109

Qualified community development entity, defined.

Section
77-1110

Qualified equity investment, defined.

Section
77-1111

Qualified low-income community investment, defined.

Section
77-1112

Tax credit, defined.

Section
77-1112.01

2021 allocation, defined.

Section
77-1112.02

2021 federal notice, defined.

Section
77-1113

Vested tax credit; utilization.

Section
77-1114

Tax credit; not refundable or transferable; allocation; carry forward.

Section
77-1115

Tax Commissioner; limit tax credit utilization.

Section
77-1116

Qualified community development entity; application; deadline; form; contents; Tax Commissioner; grant or deny; notice of certification; lapse of certification; when.

Section
77-1117

Recapture of tax credit.

Section
77-1118

Recapture of tax credit; notice of noncompliance; cure period.

Section
77-1119

Tax Commissioner; issue letter rulings; request; refusal to issue for good cause; letter ruling; effect.

Section
77-1120

Qualified community development entity; report to Tax Commissioner; Tax Commissioner; report to Legislature.

Section
77-1201

Tangible personal property; assessment date; listing.

Section
77-1201.01

Repealed. Laws 1992, Second Spec. Sess., LB 1, § 180.

Section
77-1201.02

Repealed. Laws 1967, c. 501, § 2.

Section
77-1202

Tangible personal property; where listed and assessed.

Section
77-1202.01

Tax lists; how prepared.

Section
77-1202.02

Repealed. Laws 1959, c. 365, § 17.

Section
77-1203

Repealed. Laws 1986, LB 817, § 15.

Section
77-1204

Repealed. Laws 1986, LB 817, § 15.

Section
77-1205

Repealed. Laws 1986, LB 817, § 15.

Section
77-1206

Repealed. Laws 1986, LB 817, § 15.

Section
77-1207

Repealed. Laws 1987, LB 508, § 50.

Section
77-1208

Repealed. Laws 1997, LB 270, § 110.

Section
77-1209

Transferred to section 77-1374.

Section
77-1209.01

Repealed. Laws 1959, c. 365, § 17.

Section
77-1209.02

Transferred to section 77-1375.

Section
77-1209.03

Transferred to section 77-1376.

Section
77-1209.04

Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.

Section
77-1209.05

Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.

Section
77-1210

Taxable tangible personal property in transit; where listed and assessed.

Section
77-1211

Tangible personal property brought into state after December 31 and prior to July 1; where listed and assessed.

Section
77-1212

Repealed. Laws 1992, LB 1063, § 213; Laws 1992, Second Spec. Sess., LB 1, § 181.

Section
77-1213

Repealed. Laws 2000, LB 968, § 91.

Section
77-1214

Taxable tangible personal property; attempted sale, levy, or removal; notice to treasurer; collection of taxes due; acceleration of due date; issuance of distress warrants.

Section
77-1215

Repealed. Laws 1997, LB 270, § 110.

Section
77-1216

Repealed. Laws 2007, LB 166, § 13.

Section
77-1217

Repealed. Laws 1987, LB 508, § 50.

Section
77-1218

Repealed. Laws 1987, LB 508, § 50.

Section
77-1219

Taxable tangible personal property; assessment certificate; county assessor; duties.

Section
77-1220

Repealed. Laws 1987, LB 87, § 1.

Section
77-1221

Repealed. Laws 1980, LB 741, § 1.

Section
77-1222

Repealed. Laws 1959, c. 365, § 17.

Section
77-1223

Repealed. Laws 1959, c. 365, § 17.

Section
77-1224

Repealed. Laws 1959, c. 365, § 17.

Section
77-1225

Repealed. Laws 1982, LB 728, § 2.

Section
77-1226

Repealed. Laws 1959, c. 366, § 2.

Section
77-1226.01

Repealed. Laws 1982, LB 728, § 2.

Section
77-1226.02

Repealed. Laws 1982, LB 728, § 2.

Section
77-1226.03

Repealed. Laws 1982, LB 728, § 2.

Section
77-1226.04

Repealed. Laws 1982, LB 728, § 2.

Section
77-1227

Repealed. Laws 1982, LB 728, § 2.

Section
77-1228

Repealed. Laws 1987, LB 508, § 50.

Section
77-1229

Tangible personal property; form of return; time of filing; exemption; procedure.

Section
77-1229.01

Personal property; return; filing improperly signed; procedure.

Section
77-1230

Taxable tangible personal property; amended listing; when required; county assessor; duties; refund; additional tax due.

Section
77-1231

Repealed. Laws 1959, c. 365, § 17.

Section
77-1231.01

Repealed. Laws 1977, LB 518, § 15.

Section
77-1232

Personal property; failure to list; false listing; evasion of tax; penalty.

Section
77-1233

Personal property; statement required on return; signature by taxpayer.

Section
77-1233.01

Repealed. Laws 1984, LB 835, § 18.

Section
77-1233.02

Taxable tangible personal property tax returns; county assessor; duties.

Section
77-1233.03

Assessment of taxable tangible personal property; county assessor; duties.

Section
77-1233.04

Taxable tangible personal property tax returns; change in value; omitted property; procedure; penalty; county assessor; duties.

Section
77-1233.05

Repealed. Laws 1999, LB 194, § 39.

Section
77-1233.06

Taxable tangible personal property tax valuation or penalty; appeal; procedure; collection procedures.

Section
77-1234

Violations; duty of officers upon discovery.

Section
77-1235

Repealed. Laws 1965, c. 475, § 7.

Section
77-1235.01

Repealed. Laws 1961, c. 284, § 1.

Section
77-1236

Personal property; taxpayer; inspection by county assessor; authorized; subpoena; disobedience; contempt proceedings; confidentiality.

Section
77-1237

Personal Property Tax Relief Act; act, how cited.

Section
77-1238

Exemption from taxation; Property Tax Administrator; duties.

Section
77-1239

Reimbursement for tax revenue lost because of exemption; calculation.

Section
77-1239.01

Repealed. Laws 1997, LB 271, § 57.

Section
77-1239.02

Repealed. Laws 1997, LB 271, § 57.

Section
77-1239.03

Repealed. Laws 1981, LB 168, § 18.

Section
77-1239.04

Repealed. Laws 1981, LB 168, § 18.

Section
77-1239.05

Repealed. Laws 1997, LB 271, § 57.

Section
77-1239.06

Repealed. Laws 1997, LB 271, § 57.

Section
77-1240

Repealed. Laws 1993, LB 346, § 23.

Section
77-1240.01

Repealed. Laws 1997, LB 271, § 57.

Section
77-1240.02

Repealed. Laws 1981, LB 168, § 18.

Section
77-1240.03

Repealed. Laws 1997, LB 271, § 57.

Section
77-1240.04

Repealed. Laws 1997, LB 271, § 57.

Section
77-1240.05

Repealed. Laws 1981, LB 168, § 18.

Section
77-1240.06

Repealed. Laws 1981, LB 168, § 18.

Section
77-1241

Repealed. Laws 1988, LB 305, § 11.

Section
77-1241.01

Repealed. Laws 1997, LB 271, § 57.

Section
77-1241.02

Repealed. Laws 1988, LB 305, § 11.

Section
77-1241.03

Repealed. Laws 1988, LB 305, § 11.

Section
77-1241.04

Repealed. Laws 1988, LB 305, § 11.

Section
77-1241.05

Repealed. Laws 1969, c. 495, § 10.

Section
77-1241.06

Repealed. Laws 1988, LB 305, § 11.

Section
77-1241.07

Repealed. Laws 1988, LB 305, § 11.

Section
77-1241.08

Repealed. Laws 1988, LB 305, § 11.

Section
77-1241.09

Transferred to section 60-305.15.

Section
77-1242

Repealed. Laws 1977, LB 518, § 15.

Section
77-1242.01

Repealed. Laws 1997, LB 271, § 57.

Section
77-1242.02

Repealed. Laws 1997, LB 271, § 57.

Section
77-1243

Repealed. Laws 1953, c. 268, § 20.

Section
77-1244

Taxation of air carriers; definitions.

Section
77-1245

Taxation of air carriers; assessment; collection; disbursement; allocation to this state; petition to Property Tax Administrator, when.

Section
77-1246

Taxation of air carriers; real and personal property other than flight equipment.

Section
77-1247

Taxation of air carriers; annual report; contents; failure to furnish report or information; penalty; waiver.

Section
77-1248

Taxation of air carriers; taxable value; allocation; Property Tax Administrator; duties.

Section
77-1249

Taxation of air carriers; tax rate; appeal.

Section
77-1249.01

Taxation of air carriers; delinquency; interest; collection.

Section
77-1250

Taxation of air carriers; when due; lien; distribution to counties; collection fee.

Section
77-1250.01

Repealed. Laws 1971, LB 26, § 3.

Section
77-1250.02

Aircraft; owner, lessee, manager of hangar or land, report required; violation; penalty.

Section
77-1250.03

Taxation of air carriers; taxes; delinquent; lien; collection.

Section
77-1250.04

Taxation of air carriers; money and credits; surrender to Tax Commissioner.

Section
77-1250.05

Taxation of air carriers; disposition of funds collected.

Section
77-1251

Repealed. Laws 1977, LB 518, § 14.

Section
77-1252

Repealed. Laws 1977, LB 518, § 14.

Section
77-1253

Repealed. Laws 1977, LB 518, § 14.

Section
77-1254

Repealed. Laws 1977, LB 518, § 14.

Section
77-1255

Repealed. Laws 1977, LB 518, § 14.

Section
77-1256

Repealed. Laws 1977, LB 518, § 14.

Section
77-1257

Repealed. Laws 1977, LB 518, § 14.

Section
77-1258

Repealed. Laws 1977, LB 518, § 14.

Section
77-1259

Repealed. Laws 1977, LB 518, § 14.

Section
77-1260

Repealed. Laws 1977, LB 518, § 14.

Section
77-1261

Repealed. Laws 1977, LB 518, § 14.

Section
77-1262

Repealed. Laws 1977, LB 518, § 16.

Section
77-1263

Repealed. Laws 1977, LB 518, § 16.

Section
77-1264

Repealed. Laws 1977, LB 518, § 16.

Section
77-1265

Repealed. Laws 1977, LB 518, § 16.

Section
77-1266

Repealed. Laws 1977, LB 518, § 16.

Section
77-1267

Repealed. Laws 1977, LB 518, § 16.

Section
77-1268

Repealed. Laws 1977, LB 518, § 16.

Section
77-1269

Repealed. Laws 1971, LB 30, § 1.

Section
77-1270

Repealed. Laws 1971, LB 30, § 1.

Section
77-1271

Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.

Section
77-1272

Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.

Section
77-1273

Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.

Section
77-1274

Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.

Section
77-1275

Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.

Section
77-1276

Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.

Section
77-1277

Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.

Section
77-1278

Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.

Section
77-1279

Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.

Section
77-1280

Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.

Section
77-1281

Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.

Section
77-1282

Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.

Section
77-1283

Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.

Section
77-1301

Real property; assessment date; notice of preliminary valuation; destroyed real property; adjustment.

Section
77-1301.01

Appraisal; standards; establishment by Tax Commissioner; contracts; approval.

Section
77-1301.02

Repealed. Laws 1997, LB 270, § 110.

Section
77-1301.03

Repealed. Laws 1997, LB 270, § 110.

Section
77-1301.04

Repealed. Laws 1997, LB 270, § 110.

Section
77-1301.05

Repealed. Laws 1969, c. 672, § 5.

Section
77-1301.06

Repealed. Laws 1997, LB 270, § 110.

Section
77-1301.07

Repealed. Laws 1997, LB 270, § 110.

Section
77-1301.08

Repealed. Laws 1997, LB 270, § 110.

Section
77-1301.09

Repealed. Laws 1987, LB 508, § 50.

Section
77-1301.10

Repealed. Laws 1987, LB 508, § 50.

Section
77-1301.11

Repealed. Laws 1987, LB 508, § 50.

Section
77-1301.12

Repealed. Laws 1997, LB 270, § 110.

Section
77-1301.13

Repealed. Laws 1997, LB 270, § 110.

Section
77-1301.14

Repealed. Laws 1997, LB 270, § 110.

Section
77-1301.15

Repealed. Laws 1997, LB 270, § 110.

Section
77-1301.16

Repealed. Laws 1997, LB 270, § 110.

Section
77-1302

Repealed. Laws 1959, c. 370, § 6.

Section
77-1303

Assessment roll.

Section
77-1304

Repealed. Laws 1997, LB 270, § 110.

Section
77-1305

Certificate of assessment; contents; effect.

Section
77-1306

Repealed. Laws 1959, c. 370, § 6.

Section
77-1306.01

Lands adjacent to rivers and streams; survey; report.

Section
77-1307

Destroyed real property; legislative findings and declarations; terms, defined.

Section
77-1308

Destroyed real property; property owner; file report; form; county board of equalization; duties.

Section
77-1309

Destroyed real property; county board of equalization; adjust assessed valuation; notice; protests; filing; decision; appeal.

Section
77-1310

Repealed. Laws 1947, c. 251, § 42.

Section
77-1311

County assessor; duties.

Section
77-1311.01

Valuation of property; rounding numbers.

Section
77-1311.02

Plan of assessment; preparation.

Section
77-1311.03

County assessor; systematic inspection and review; adjustment required.

Section
77-1312

County assessor; duty to file annual inventory of county personal property.

Section
77-1313

Property; assessment; duty of county officer to assist; penalty.

Section
77-1314

County assessor; use of income approach; when; duties; petition Tax Equalization and Review Commission; hearing; order.

Section
77-1315

Adjustment to real property assessment roll; county assessor; duties; publication.

Section
77-1315.01

Overvaluation or undervaluation; county assessor; report.

Section
77-1316

Repealed. Laws 1997, LB 270, § 110.

Section
77-1316.01

Correction of tax rolls.

Section
77-1317

Real property; assessment; omitted lands; correction; exceptions.

Section
77-1318

Real property taxes; back interest and penalties; when; appeal.

Section
77-1318.01

Improvements to real property; information statement filed with county assessor; forms; contents.

Section
77-1318.02

Repealed. Laws 1984, LB 835, § 18.

Section
77-1319

Repealed. Laws 1959, c. 370, § 6.

Section
77-1320

Repealed. Laws 1965, c. 489, § 1.

Section
77-1320.01

Repealed. Laws 1965, c. 475, § 7.

Section
77-1320.02

Repealed. Laws 1987, LB 508, § 50.

Section
77-1320.03

Repealed. Laws 1987, LB 508, § 50.

Section
77-1320.04

Transferred to section 77-412.01.

Section
77-1320.05

Repealed. Laws 1987, LB 508, § 50.

Section
77-1320.06

Repealed. Laws 1987, LB 508, § 50.

Section
77-1321

Repealed. Laws 1965, c. 489, § 1.

Section
77-1322

Assessment of property; Board of Equalization; special assessments; invalid assessments for want of adequate notice; reassessment and relevy authorized.

Section
77-1323

Public improvement; furnishing labor or material; certificate that equipment has been assessed.

Section
77-1324

Public improvement; furnishing labor or material; falsifying certificate that equipment has been assessed; violation; penalty.

Section
77-1325

Repealed. Laws 1999, LB 36, § 41.

Section
77-1326

Repealed. Laws 1986, LB 817, § 15.

Section
77-1327

Legislative intent; Property Tax Administrator; sales file; studies; powers and duties.

Section
77-1328

Repealed. Laws 1987, LB 508, § 50.

Section
77-1329

Tax maps; county assessor; maintain.

Section
77-1330

Property Tax Administrator and Tax Commissioner; guides for assessors; prepare; issue; failure to implement guide; corrective measures; procedures; cost; payment; State Treasurer; duties; removal of county assessor or deputy from office; appeal.

Section
77-1331

Property Tax Administrator; tax records; duties.

Section
77-1332

Appraisal of commercial or industrial property; Property Tax Administrator; powers.

Section
77-1333

Rent-restricted housing projects; county assessor; perform income-approach calculation; owner; duties; Rent-Restricted Housing Projects Valuation Committee; created; members; meetings; report; county board of equalization; filing; hearing; Tax Commissioner; powers; petition; hearing.

Section
77-1334

Property Tax Administrator; inspections, investigations, and studies; administration of tax laws.

Section
77-1335

Property valued by Property Tax Administrator; error; Property Tax Administrator; powers.

Section
77-1336

Repealed. Laws 1999, LB 194, § 40.

Section
77-1337

Transferred to section 77-429.

Section
77-1338

Values established; effect.

Section
77-1339

Joint or cooperative performance of assessment function; two or more counties; agreement; contents; approval by Tax Commissioner.

Section
77-1340

Repealed. Laws 2012, LB1101, § 4.

Section
77-1340.01

Repealed. Laws 2009, LB121, § 15.

Section
77-1340.02

Repealed. Laws 2009, LB121, § 15.

Section
77-1340.03

Repealed. Laws 2009, LB121, § 15.

Section
77-1340.04

Repealed. Laws 2015, LB 261, § 18.

Section
77-1340.05

Repealed. Laws 2015, LB 261, § 18.

Section
77-1340.06

Repealed. Laws 2015, LB 261, § 18.

Section
77-1341

Repealed. Laws 1990, LB 821, § 56.

Section
77-1342

Department of Revenue Property Assessment Division Cash Fund; created; use; investment.

Section
77-1343

Agricultural or horticultural land; terms, defined.

Section
77-1344

Agricultural or horticultural land; special valuation; when applicable.

Section
77-1345

Agricultural or horticultural lands; special valuation; application.

Section
77-1345.01

Agricultural or horticultural lands; special valuation; approval or denial; protest; appeal; failure to give notice; effect.

Section
77-1346

Agricultural or horticultural lands; eligibility for special valuation; rules and regulations.

Section
77-1347

Agricultural or horticultural lands; special valuation; disqualification.

Section
77-1347.01

Agricultural or horticultural lands; special valuation; disqualification; procedure; protest; decision; appeal.

Section
77-1348

Repealed. Laws 2009, LB 166, § 23.

Section
77-1349

Unconstitutional.

Section
77-1350

Unconstitutional.

Section
77-1351

Unconstitutional.

Section
77-1352

Unconstitutional.

Section
77-1353

Unconstitutional.

Section
77-1354

Unconstitutional.

Section
77-1355

Repealed. Laws 2011, LB 210, § 17.

Section
77-1356

Transferred to section 77-3431.

Section
77-1357

Repealed. Laws 1985, LB 22, § 1.

Section
77-1358

Repealed. Laws 1989, LB 361, § 25.

Section
77-1359

Agricultural and horticultural land; legislative findings; terms, defined.

Section
77-1360

Repealed. Laws 1997, LB 270, § 110.

Section
77-1360.01

Repealed. Laws 2006, LB 808, § 52.

Section
77-1361

Repealed. Laws 2006, LB 808, § 52.

Section
77-1362

Repealed. Laws 2006, LB 808, § 52.

Section
77-1363

Agricultural and horticultural land; classes and subclasses.

Section
77-1364

Repealed. Laws 1997, LB 270, § 110.

Section
77-1365

Repealed. Laws 1997, LB 270, § 110.

Section
77-1366

Repealed. Laws 1996, LB 934, § 7.

Section
77-1367

Repealed. Laws 1996, LB 934, § 7.

Section
77-1368

Repealed. Laws 1989, LB 361, § 25.

Section
77-1369

Repealed. Laws 1991, LB 320, § 13.

Section
77-1370

Repealed. Laws 1991, LB 320, § 13.

Section
77-1371

Comparable sales; use; guidelines.

Section
77-1372

Repealed. Laws 2001, LB 170, § 30.

Section
77-1373

Repealed. Laws 1995, LB 490, § 195.

Section
77-1374

Improvements on leased public lands; assessment; change of ownership; filing required; collection of tax.

Section
77-1375

Improvements on leased lands; how assessed; apportionment.

Section
77-1376

Improvements on leased lands; how assessed; notice.

Section
77-1377

Statewide file of real property sales; creation; use.

Section
77-1378

Repealed. Laws 2005, LB 261, § 13.

Section
77-1379

Repealed. Laws 2005, LB 261, § 13.

Section
77-1380

Repealed. Laws 2005, LB 261, § 13.

Section
77-1381

Repealed. Laws 2005, LB 261, § 13.

Section
77-1381.01

Repealed. Laws 2005, LB 261, § 13.

Section
77-1382

Repealed. Laws 2005, LB 261, § 13.

Section
77-1383

Repealed. Laws 2005, LB 261, § 13.

Section
77-1384

Repealed. Laws 2005, LB 261, § 13.

Section
77-1385

Historically significant real property; qualification.

Section
77-1386

Historically significant real property; landmark ordinance or resolution; approval.

Section
77-1387

Historically significant real property; application by property owner; approval.

Section
77-1388

Historically significant real property; preliminary certificate of rehabilitation; filing with State Historic Preservation Officer.

Section
77-1389

Historically significant real property; preliminary certificate of rehabilitation; filing with city, village, or county.

Section
77-1390

Historically significant real property; final certificate of rehabilitation; issuance.

Section
77-1391

Historically significant real property; valuation.

Section
77-1392

Historically significant real property; Tax Commissioner; rules and regulations.

Section
77-1393

Historically significant real property; State Historic Preservation Officer; rules and regulations.

Section
77-1394

Historically significant real property; protests; procedure; appeal.

Section
77-1401

Terms, defined.

Section
77-1402

State Treasurer; establish achieving a better life program or contract with another state.

Section
77-1403

Account owner; designated beneficiary; death of designated beneficiary; transfer of account balances; notice regarding potential tax consequences; state claim or recovery; when prohibited.

Section
77-1404

Contributions.

Section
77-1405

Qualified program.

Section
77-1406

Investment options; state investment officer; fiduciary responsibility.

Section
77-1407

Funds held in trust; ABLE Program Fund; ABLE Expense Fund; created; use; investment.

Section
77-1408

Annual audited financial report; supplemental information.

Section
77-1409

State Treasurer; rules and regulations; powers.

Section
77-1501

County board of equalization; who constitutes; meetings; county officials; duties.

Section
77-1502

Board; protests; form; report; notification.

Section
77-1502.01

Board; referee; appointment; compensation; duties.

Section
77-1503

Repealed. Laws 1987, LB 508, § 50.

Section
77-1503.01

Property exempt from equalization.

Section
77-1504

Equalization of property; board; powers and duties; protest; procedure; notice of decision.

Section
77-1504.01

Adjustment to class or subclass of real property; procedure.

Section
77-1505

Repealed. Laws 1959, c. 371, § 5.

Section
77-1506

Repealed. Laws 1987, LB 508, § 50.

Section
77-1506.01

Application for reduction in value; waiver of notice.

Section
77-1506.02

Repealed. Laws 1995, LB 452, § 37; Laws 1995, LB 490, § 195.

Section
77-1506.03

Repealed. Laws 1988, LB 1207, § 12.

Section
77-1506.04

Unconstitutional.

Section
77-1506.05

Unconstitutional.

Section
77-1506.06

Unconstitutional.

Section
77-1506.07

Unconstitutional.

Section
77-1506.08

Unconstitutional.

Section
77-1506.09

Repealed. Laws 1982, LB 592, § 2.

Section
77-1506.10

Repealed. Laws 1986, LB 737, § 1.

Section
77-1507

Board; duties; addition of omitted property; clerical errors; protest; procedure.

Section
77-1507.01

Failure to give notice; effect.

Section
77-1508

Board; examination of persons; production and inspection of records.

Section
77-1509

Board; compelling attendance of witnesses; penalties; fees.

Section
77-1510

Board; appeals, how taken.

Section
77-1510.01

Board; powers; costs and fees.

Section
77-1511

Repealed. Laws 2001, LB 465, § 12.

Section
77-1512

Repealed. Laws 1959, c. 371, § 5.

Section
77-1513

Repealed. Laws 2002, LB 994, § 33.

Section
77-1514

Abstract of property assessment rolls; prepared by county assessor; file with Property Tax Administrator.

Section
77-1515

Repealed. Laws 2006, LB 808, § 51.

Section
77-1601

County tax levy; by whom made; when; what included; correction of clerical error; procedure.

Section
77-1601.01

Repealed. Laws 1998, LB 306, § 51.

Section
77-1601.02

Transferred to section 77-1632.

Section
77-1602

Repealed. Laws 1996, LB 1085, § 60.

Section
77-1603

Repealed. Laws 1996, LB 1085, § 60.

Section
77-1604

Repealed. Laws 1979, LB 80, § 116.

Section
77-1605

Repealed. Laws 1996, LB 1085, § 60.

Section
77-1605.01

Repealed. Laws 1996, LB 1085, § 60.

Section
77-1605.02

Repealed. Laws 1955, c. 295, § 3.

Section
77-1605.03

Repealed. Laws 1996, LB 1085, § 60.

Section
77-1606

County tax levy; appeal by taxpayer; when taken; does not suspend collection.

Section
77-1607

Repealed. Laws 2004, LB 973, § 72.

Section
77-1608

County tax levy; appeal by taxpayer; proceedings.

Section
77-1609

Repealed. Laws 2004, LB 973, § 72.

Section
77-1610

Return of taxes paid; correction of tax rolls.

Section
77-1611

Repealed. Laws 1967, c. 504, § 1.

Section
77-1611.01

Repealed. Laws 1967, c. 504, § 1.

Section
77-1612

Repealed. Laws 1996, LB 1085, § 60.

Section
77-1613

Tax list; preparation; when and by whom; form and contents.

Section
77-1613.01

Certification by county official to Property Tax Administrator; contents.

Section
77-1613.02

Tax list; corrections; prohibited acts; violation; penalty.

Section
77-1613.03

Repealed. Laws 2006, LB 808, § 51.

Section
77-1613.04

Assessment roll and tax list; corrections.

Section
77-1614

Tax list; consolidated tax; how entered.

Section
77-1615

Repealed. Laws 2013, LB 29, § 4.

Section
77-1615.01

Tax list; use of electronic data processing equipment; levy and collection of taxes.

Section
77-1616

Tax list; delivery to county treasurer; when; warrant for collection.

Section
77-1617

Tax list; property of county; form.

Section
77-1618

Tax list; entry of amount.

Section
77-1619

Judgments against public corporations; payment by tax levy.

Section
77-1620

Judgments against public corporations; payment by levy in addition to levy for ordinary purposes.

Section
77-1621

Judgments against public corporations; special tax levy; how collected.

Section
77-1622

Judgments against public corporations; duty of corporate authorities to make levy.

Section
77-1623

Judgments against public corporations; failure or refusal of corporate authorities to levy; action against officers; mandamus.

Section
77-1624

Taxes delinquent five or more years; collection; receipts; proration; remittance of state taxes to State Treasurer; how credited.

Section
77-1625

Repealed. Laws 1963, c. 454, § 2.

Section
77-1626

Repealed. Laws 1963, c. 454, § 2.

Section
77-1627

Repealed. Laws 1996, LB 1085, § 60.

Section
77-1628

Repealed. Laws 1972, LB 1044, § 1.

Section
77-1629

Repealed. Laws 1945, c. 192, § 3.

Section
77-1630

Property Tax Request Act, how cited.

Section
77-1631

Terms, defined.

Section
77-1632

Property tax request; procedure; public hearing; resolution or ordinance; contents.

Section
77-1633

Property tax request; increase by more than allowable growth percentage; notice and hearing; resolution or ordinance; requirements; certification; county clerk; duties.

Section
77-1634

Failure to comply with act; effect.

Section
77-1701

Collection of taxes; county treasurer tax collector; statements; contents; special assessments; de minimis amount; how treated.

Section
77-1702

Collection of taxes; medium of payment.

Section
77-1703

Collection of taxes; separate payments; special assessments.

Section
77-1704

Collection of taxes; entry of payment; receipt.

Section
77-1704.01

Collection of taxes; notice; receipt; statement; contents.

Section
77-1704.02

Collection of taxes; partial payments; when authorized.

Section
77-1705

Collection of taxes; tax receipt; form; required information.

Section
77-1706

Collection of taxes; receipts; how numbered.

Section
77-1707

Collection of taxes; receipts; accountability of county treasurer.

Section
77-1708

Collection of taxes; county treasurer; cash book.

Section
77-1709

Repealed. Laws 1947, c. 258, § 1.

Section
77-1710

Collection of taxes; payments; how indicated on tax lists; county treasurer; duties.

Section
77-1711

Collection of taxes; personal property; chargeable to county treasurer; liability for collection.

Section
77-1712

Repealed. Laws 1996, LB 299, § 35.

Section
77-1713

Repealed. Laws 1996, LB 299, § 35.

Section
77-1714

Repealed. Laws 1996, LB 299, § 35.

Section
77-1715

Collection of taxes; personal tax roll; publication fees.

Section
77-1716

Collection of taxes; notice to taxpayer.

Section
77-1716.01

Repealed. Laws 1949, c. 239, § 1.

Section
77-1716.02

Repealed. Laws 1949, c. 239, § 1.

Section
77-1717

Collection of taxes; procedure.

Section
77-1718

Collection of taxes; notice; issuance of distress warrant; affidavit of poverty; interest.

Section
77-1719

Collection of taxes, personal; service and return of distress warrants; time allowed.

Section
77-1719.01

Collection of taxes, personal; sheriff; report.

Section
77-1719.02

Collection of taxes, personal; report of sheriff; county treasurer; verify; false return; notice; hearing; finding; penalty.

Section
77-1719.03

Collection of taxes, personal; distress warrant; acceptance of partial payment.

Section
77-1719.04

Collection of taxes, personal; false return; damages.

Section
77-1719.05

Collection of taxes, personal; distress warrant; forwarding to another county.

Section
77-1720

Collection of taxes, personal; levy and return of distress warrants; fees and commissions; mileage.

Section
77-1721

Collection of taxes; distress warrants; record of county treasurer; exoneration from liability on bond.

Section
77-1722

Collection of taxes, personal; distress warrant uncollected; suit by county treasurer.

Section
77-1723

Collection of taxes, personal; distress warrant; removal from county of taxpayer; alias distress warrants.

Section
77-1724

Collection of taxes, personal; return of property to owner upon payment; sale; notice.

Section
77-1725

Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.

Section
77-1725.01

Collection of taxes; real property; removal or demolition; public officials; duties; lien on personal property.

Section
77-1726

Repealed. Laws 2015, LB 408, § 3.

Section
77-1727

Collection of taxes; injunction and replevin prohibited; exceptions.

Section
77-1728

Repealed. Laws 1955, c. 297, § 5.

Section
77-1729

Repealed. Laws 1955, c. 297, § 5.

Section
77-1730

Repealed. Laws 1955, c. 297, § 5.

Section
77-1731

Repealed. Laws 1955, c. 297, § 5.

Section
77-1732

Repealed. Laws 1955, c. 297, § 5.

Section
77-1733

Repealed. Laws 1955, c. 297, § 5.

Section
77-1734

Collection of taxes; entry on tax list of refunds.

Section
77-1734.01

Refund of tax paid; claim; verification required; county board approval.

Section
77-1735

Illegal or unconstitutional tax paid; claim for refund; procedure.

Section
77-1736

Repealed. Laws 1989, LB 762, § 11.

Section
77-1736.01

Repealed. Laws 1959, c. 264, § 1.

Section
77-1736.02

Repealed. Laws 1959, c. 264, § 1.

Section
77-1736.03

Repealed. Laws 1959, c. 264, § 1.

Section
77-1736.04

Repealed. Laws 1992, Fourth Spec. Sess., LB 1, § 44.

Section
77-1736.05

Repealed. Laws 1989, LB 762, § 11.

Section
77-1736.06

Property tax refund; procedure.

Section
77-1736.07

Property tax refund; procedure; applicability.

Section
77-1736.08

Repealed. Laws 1998, LB 1104, § 36.

Section
77-1736.09

Repealed. Laws 1989, LB 762, § 11.

Section
77-1736.10

Repealed. Laws 1991, LB 829, § 39.

Section
77-1736.11

Repealed. Laws 1989, LB 762, § 11.

Section
77-1737

Collection of taxes; no power to release or commute; recovery from public officials.

Section
77-1738

Collection of taxes; when stricken from tax list.

Section
77-1739

Collection of taxes; taxes delinquent for ten years; cancellation of interest on payment of principal.

Section
77-1740

Collection of taxes; county treasurer's warrant book; entries.

Section
77-1741

Collection of taxes; contract for or purchase of warrants or orders at discount by treasurer, forbidden; penalty.

Section
77-1742

Collection of taxes, personal; statement of uncollected taxes filed by county treasurer; list of assessment errors.

Section
77-1743

Collection of taxes; county treasurer; credit on settlement for delinquent real property taxes and special assessments.

Section
77-1744

Collection of taxes; county treasurer; credit on settlement for delinquent personal property taxes.

Section
77-1745

Collection of taxes; settlement of county treasurer; made with county board; when made.

Section
77-1746

Collection of taxes; settlement of county treasurer; with county clerk when board not in session.

Section
77-1747

Repealed. Laws 1995, LB 490, § 195.

Section
77-1748

Collection of taxes; settlement of county treasurer; certificate to local authorities.

Section
77-1749

Collection of taxes; settlement of county treasurer; credit for delinquent taxes; audit of treasurer's books.

Section
77-1750

Collection of taxes; settlement of county treasurer; adjustment with county clerk; order by county board.

Section
77-1751

Repealed. Laws 1995, LB 490, § 195.

Section
77-1752

Repealed. Laws 1995, LB 490, § 195.

Section
77-1753

Repealed. Laws 1995, LB 490, § 195.

Section
77-1754

Repealed. Laws 1995, LB 490, § 195.

Section
77-1755

Repealed. Laws 1995, LB 490, § 195.

Section
77-1755.01

Repealed. Laws 1995, LB 490, § 195.

Section
77-1756

Repealed. Laws 1995, LB 490, § 195.

Section
77-1757

Repealed. Laws 1995, LB 490, § 195.

Section
77-1758

Repealed. Laws 1995, LB 490, § 195.

Section
77-1759

Collection of taxes; report to and payment of taxes and special assessments; when required.

Section
77-1760

Collection of taxes; failure to report and pay taxes collected by county treasurer; suit on bond.

Section
77-1761

Collection of taxes; failure to report and pay taxes collected by county treasurer; removal from office.

Section
77-1762

Collection of taxes; failure to pay taxes collected by county treasurer; liability on bond.

Section
77-1763

Collection of taxes; failure to make settlement with state; suit by Tax Commissioner.

Section
77-1764

Collection of taxes; suit on behalf of state; where brought.

Section
77-1765

Collection of taxes; suit on behalf of state; power of court to require disclosure; entry of judgment.

Section
77-1766

Collection of taxes; suit by aggrieved municipal corporations.

Section
77-1767

Collection of taxes; loss or destruction of tax records; new assessment or new records authorized.

Section
77-1768

Repealed. Laws 1995, LB 490, § 195.

Section
77-1769

Repealed. Laws 1995, LB 490, § 195.

Section
77-1770

Repealed. Laws 1995, LB 490, § 195.

Section
77-1771

Collection of taxes; claim against governmental subdivision; deduction of personal taxes.

Section
77-1772

Collection of taxes; interest on delinquent taxes; distribution.

Section
77-1773

Repealed. Laws 1973, LB 224, § 18.

Section
77-1774

Collection of taxes; reciprocity with other states; taxes, defined.

Section
77-1775

Tax paid as result of clerical error, misunderstanding, or mistake; refund or credit; procedure.

Section
77-1775.01

Appeal resulting in lower value; refund; procedure.

Section
77-1775.02

Changes to section 77-1775.01; applicability.

Section
77-1776

Overpayment due to clerical error or mistake; return by political subdivision; how treated.

Section
77-1777

Tax refund; sections applicable.

Section
77-1778

Tax refund; file claim; when.

Section
77-1779

Tax refund; claim; contents; form.

Section
77-1780

Tax refund; Tax Commissioner; powers; duties; interest.

Section
77-1781

Tax refund; denial; appeal.

Section
77-1782

Tax refund; erroneous payment; how treated.

Section
77-1783

Repealed. Laws 1996, LB 1041, § 11.

Section
77-1783.01

Corporate taxes; corporate officer or employee; personal liability; collection procedure; limitation.

Section
77-1784

Electronic filings; electronic fund transfers; required; when; penalty; disclosure to taxpayer.

Section
77-1785

Residential real property; sale; proration of taxes due.

Section
77-1801

Real property taxes; collection by sale; when.

Section
77-1802

Real property taxes; delinquent tax list; notice of sale.

Section
77-1803

Real property taxes; notice of sale; sufficiency of description.

Section
77-1804

Real property taxes; delinquent tax list; publication and posting of notice; publication charges; publication on Department of Revenue website.

Section
77-1805

Real property taxes; affidavits of publication; by whom made.

Section
77-1806

Real property taxes; delinquent tax sale; when commenced and concluded.

Section
77-1807

Real property taxes; delinquent tax sale; how conducted; sale of part; bid by land bank; effect.

Section
77-1808

Real property taxes; delinquent tax sale; payment by purchaser; resale.

Section
77-1809

Real property taxes; delinquent tax sales; purchase by county; assignment of certificate of purchase; interest; notice to land bank.

Section
77-1810

Real property taxes; delinquent tax sales; purchase by political subdivisions authorized.

Section
77-1811

Real property taxes; delinquent tax sales; purchase by political subdivisions; accounting by county treasurer.

Section
77-1812

Real property taxes; county treasurer; record.

Section
77-1813

Real property taxes; annual tax sale; return of county treasurer; when made; certified copy as evidence.

Section
77-1814

Real property taxes; private tax sale; issuance of certificates.

Section
77-1815

Real property taxes; county treasurer; attendance at tax sale; penalty.

Section
77-1816

Real property taxes; fraudulent sales; penalty.

Section
77-1817

Real property tax sales; prohibition against purchase by county treasurer; penalty.

Section
77-1818

Real property taxes; certificate of purchase; lien of purchaser; subsequent taxes.

Section
77-1819

Real property taxes; certificate of purchase; form.

Section
77-1820

Repealed. Laws 2013, LB341, § 22.

Section
77-1821

Real property taxes; tax receipt; entries.

Section
77-1822

Real property taxes; certificate of purchase; assignable; fee.

Section
77-1823

Real property taxes; tax certificates and deeds; fees of county treasurer; entry on record of issuance of deed.

Section
77-1824

Real property taxes; redemption from sale; when and how made.

Section
77-1824.01

Repealed. Laws 2019, LB463, § 10.

Section
77-1825

Real property taxes; redemption from sale; entry on record; fee; notice to and payment of redemption money to certificate holder.

Section
77-1826

Real property taxes; redemption from sale; minors; time permitted.

Section
77-1827

Real property taxes; redemption; persons with intellectual disability or mental disorder; time permitted.

Section
77-1828

Real property taxes; redemption from sale; for whom made; reimbursement.

Section
77-1829

Real property taxes; redemption from sale; extension of time by second sale.

Section
77-1830

Real property taxes; redemption from sale; part interest in land; how made.

Section
77-1831

Real property taxes; issuance of treasurer's tax deed; notice given by purchaser; contents.

Section
77-1832

Real property taxes; issuance of treasurer's tax deed; service of notice; upon whom made.

Section
77-1833

Real property taxes; issuance of treasurer's tax deed; proof of service; fees.

Section
77-1834

Real property taxes; issuance of treasurer's tax deed; notice to owner or encumbrancer by publication.

Section
77-1835

Real property taxes; issuance of treasurer's tax deed; manner and proof of publication; false affidavit; penalty.

Section
77-1836

Real property taxes; issuance of treasurer's tax deed; fee.

Section
77-1837

Real property taxes; issuance of treasurer's tax deed; when.

Section
77-1837.01

Real property taxes; tax deed proceedings; changes in law not retroactive; exceptions.

Section
77-1838

Real property taxes; issuance of treasurer's tax deed; execution, acknowledgment, and recording; effect; lien for special assessments.

Section
77-1839

Real property taxes; issuance of tax deed by county treasurer; form.

Section
77-1840

Real property taxes; issuance of treasurer's tax deed; recording of proceedings.

Section
77-1841

Real property taxes; issuance of treasurer's tax deed; loss of tax sale certificate; procedure.

Section
77-1842

Real property taxes; treasurer's tax deed; presumptive evidence of certain facts; lien for special assessments.

Section
77-1843

Real property taxes; treasurer's tax deed; proof required to defeat tax title.

Section
77-1844

Real property taxes; treasurer's tax deed; condition required to question title.

Section
77-1845

Real property taxes; treasurer's tax deed; taxes paid; mistake in entry; effect.

Section
77-1846

Real property taxes; treasurer's tax deed; effect of fraud.

Section
77-1847

Real property taxes; wrongful sale by officers; purchaser held harmless by county; liability of officers.

Section
77-1848

Sale of school real property for taxes; interest acquired by purchaser.

Section
77-1849

Real property taxes; erroneous sale; refund of purchase money.

Section
77-1850

Real property taxes; treasurer's tax deed; effect of acts of de facto officers.

Section
77-1851

Real property taxes; assessed in wrong name; effect.

Section
77-1852

Real property taxes; books and records; certified copies; presumptive evidence.

Section
77-1853

Real property taxes; irregularities; effect.

Section
77-1854

Real property taxes; irregularities enumerated.

Section
77-1855

Real property taxes; recovery of real estate sold; limitation of action.

Section
77-1856

Real property taxes; effect of failure to demand deed or to foreclose; cancellation of tax sales.

Section
77-1857

County treasurer; seal; when used.

Section
77-1858

Real property taxes; powers of sale; special assessments included; exception.

Section
77-1859

Real property taxes; void tax sale; reimbursement of purchaser.

Section
77-1860

Foreclosure by counties prior to 1903; decrees validated.

Section
77-1861

Real property taxes and special assessments; extinguishment after fifteen years; vitalization of constitutional amendment.

Section
77-1862

Real property taxes and special assessments; extinguishment after fifteen years; year 1943 and prior thereto; subsequent years.

Section
77-1863

Real property taxes and special assessments; extinguished after fifteen years; not required to be certified.

Section
77-1901

Tax liens; delinquency; order of county board directing foreclosure.

Section
77-1902

Tax sale certificate; tax deed; right of holder to foreclosure; action in district court; limitation period.

Section
77-1903

Foreclosure proceedings; confirmation of sale.

Section
77-1904

Foreclosure proceedings; designation of property.

Section
77-1905

Repealed. Laws 2002, LB 876, § 92.

Section
77-1906

Foreclosure proceedings; unknown owners; real property as defendant.

Section
77-1907

Repealed. Laws 2002, LB 876, § 92.

Section
77-1908

Foreclosure proceedings; presumptive evidence.

Section
77-1909

Foreclosure proceedings; decree; contents; attorney's fee.

Section
77-1910

Foreclosure proceedings; surplus proceeds; application; limit of real property to be sold.

Section
77-1911

Foreclosure proceedings; decree; order of sale, when issued; limitation.

Section
77-1912

Foreclosure proceedings; sheriff's sale; political subdivision as purchaser; postponement of sale; notice.

Section
77-1913

Foreclosure proceedings; examination by court; order for sheriff's deed; certificate of tax sale for subsequent taxes.

Section
77-1914

Foreclosure proceedings; confirmation of sale; release of real property.

Section
77-1915

Foreclosure proceedings; proceeds of sale; disposition.

Section
77-1916

Foreclosure proceedings; surplus proceeds; disposition; prorating.

Section
77-1917

Foreclosure proceedings; redemption; subsequent taxes paid; conditions.

Section
77-1917.01

Delinquent special assessments; effect; foreclosure proceedings.

Section
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.

Section
77-1918.01

Foreclosure proceedings; county attorney fee; when effective.

Section
77-1919

Repealed. Laws 1949, c. 240, § 5.

Section
77-1920

Repealed. Laws 1949, c. 240, § 5.

Section
77-1921

Repealed. Laws 1949, c. 240, § 5.

Section
77-1922

Repealed. Laws 1949, c. 240, § 5.

Section
77-1923

Foreclosure of tax lien by county under old law; sale prior to May 26, 1943; action to attack; limitation period.

Section
77-1924

Foreclosure of tax lien by county under old law; sale after May 26, 1943; action to attack; limitation period.

Section
77-1925

Foreclosure of tax lien by county under old law; sale not confirmed prior to May 26, 1943; action to attack; limitation period.

Section
77-1926

Repealed. Laws 2013, LB341, § 22.

Section
77-1927

Foreclosure of tax lien by county under old law; resale by county board.

Section
77-1928

Foreclosure of tax lien by county under old law; sale of property; proceeds; disposition.

Section
77-1929

Repealed. Laws 1949, c. 240, § 5.

Section
77-1930

Repealed. Laws 1949, c. 240, § 5.

Section
77-1931

Repealed. Laws 1949, c. 240, § 5.

Section
77-1932

Repealed. Laws 1949, c. 240, § 5.

Section
77-1933

Repealed. Laws 2006, LB 1024, § 115.

Section
77-1934

Tax certificate foreclosure proceedings under old law; defective procedure; confirmation of sale not yet obtained; action to cure defects.

Section
77-1935

Tax certificate foreclosure proceedings under old law; action to cure defects; conditions precedent.

Section
77-1936

Tax certificate foreclosure proceedings; authority of governmental subdivisions to convey real property obtained thereunder.

Section
77-1937

Repealed. Laws 2013, LB341, § 22.

Section
77-1938

Tax foreclosure proceedings; defects subsequent to decree of foreclosure; proper completion of proceedings authorized.

Section
77-1939

Tax foreclosure proceedings; defects subsequent to decree of foreclosure; application to complete proceedings.

Section
77-1940

Tax foreclosure proceedings; defects subsequent to decree of foreclosure; notice of hearing; service.

Section
77-1941

Tax foreclosure proceedings; defects subsequent to decree of foreclosure; hearing; determination.

Section
77-2001

Inheritance tax; property taxable; transfer by will or inheritance; exception.

Section
77-2002

Inheritance tax; property taxable; transfer in contemplation of death.

Section
77-2003

Inheritance tax; to whom paid; who liable; lien; exception.

Section
77-2004

Inheritance tax; rate; transfer to immediate relatives; exemption.

Section
77-2005

Inheritance tax; rate; transfer to remote relatives.

Section
77-2005.01

Relatives of decedent; computation of inheritance tax.

Section
77-2006

Inheritance tax; rate; other transfers.

Section
77-2007

Inheritance tax; property exempt.

Section
77-2007.01

Uniform Reciprocal Transfer Tax Act; inheritance tax; when payable.

Section
77-2007.02

Uniform Reciprocal Transfer Tax Act; construction; citation.

Section
77-2007.03

Inheritance tax; property transferred to United States, state, or governmental subdivision; exempt.

Section
77-2007.04

Inheritance tax; property; religious, charitable, or educational purposes; exempt.

Section
77-2008

Inheritance tax; estates for life and remainder appraised and apportioned; rules and regulations; furnish to county judge.

Section
77-2008.01

Inheritance tax; estates dependent upon contingencies or conditions; rate of tax; payment; investment of proceeds; redetermination of tax.

Section
77-2008.02

Inheritance tax; estates for life and remainder; tax payable from corpus of estate without apportionment.

Section
77-2008.03

Inheritance tax; power of appointment; method and manner of taxing.

Section
77-2008.04

Inheritance tax; power of appointment; exercise or nonexercise; not subject to tax.

Section
77-2009

Inheritance tax; delay in coming into possession of property; bond for tax; exception.

Section
77-2010

Inheritance tax; when due; interest; bond; failure to file; penalty.

Section
77-2011

Inheritance tax; distribution of property; duty of personal representative or trustee to deduct or collect tax.

Section
77-2012

Inheritance tax; legacy charge upon real property; duty of heir or devisee to deduct tax.

Section
77-2013

Inheritance tax; power of sale to raise funds to pay tax.

Section
77-2014

Inheritance tax; payment by personal representative or trustee; where paid; receipt for tax; proper county, defined; tax apportioned among counties.

Section
77-2015

Repealed. Laws 1959, c. 374, § 1.

Section
77-2016

Repealed. Laws 1976, LB 585, § 29.

Section
77-2017

Inheritance tax; transfer of stocks or loans by foreign executor or administrator; tax; how paid.

Section
77-2018

Inheritance tax; erroneous payment refunded; limitation; procedure.

Section
77-2018.01

Inheritance tax; proceedings for determination.

Section
77-2018.02

Inheritance tax; independent proceeding for determination in absence of probate of estate; petition; notice; waiver of notice; notice to Department of Health and Human Services.

Section
77-2018.03

Inheritance tax; determination; notice served upon county attorney; duty of county attorney.

Section
77-2018.04

Inheritance tax; proceedings for determination of; deductions allowed; enumerated.

Section
77-2018.05

Inheritance tax; court may make final determination of; how determined.

Section
77-2018.06

Inheritance tax; property received by decedent from prior decedent; credit against tax; how computed.

Section
77-2018.07

Inheritance tax; tentative payment of tax; when; application; consent of county attorney required; procedure for payment of tentative tax.

Section
77-2019

Inheritance tax; appraisal; appointment of appraisers.

Section
77-2020

Inheritance tax; appraisement; duty of appraiser; objections; hearing on report.

Section
77-2021

Inheritance tax; appraisement; county judge as appraiser.

Section
77-2022

Inheritance tax; appraisement; determination and assessment of tax.

Section
77-2023

Inheritance tax; appeal; procedure.

Section
77-2024

Inheritance tax; appraisement; costs; fees; charged to estate of decedent.

Section
77-2025

Inheritance tax; estate not subject to tax; determination.

Section
77-2026

Inheritance tax; appraiser; extra fee or reward; penalty.

Section
77-2027

Inheritance tax; what court has jurisdiction; transfer of proceedings.

Section
77-2028

Inheritance tax; nonpayment; hearing; judgment; levy and execution.

Section
77-2029

Inheritance tax; nonpayment; notification of county attorney; institution of proceeding to collect.

Section
77-2030

Inheritance tax; annual statements.

Section
77-2031

Repealed. Laws 1953, c. 283, § 1.

Section
77-2032

Inheritance tax; how credited.

Section
77-2033

Repealed. Laws 1982, LB 480, § 9.

Section
77-2034

Repealed. Laws 1982, LB 480, § 9.

Section
77-2035

Repealed. Laws 1982, LB 480, § 9.

Section
77-2036

Repealed. Laws 1982, LB 480, § 9.

Section
77-2037

Inheritance tax; lien; expiration.

Section
77-2038

Inheritance tax; decedent's will may direct apportionment of taxes; inter vivos instrument.

Section
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.

Section
77-2040

Inheritance tax; estate tax; decedent dying after December 31, 1982; provisions applicable; changes applicable January 1, 2008.

Section
77-2101

Terms, defined.

Section
77-2101.01

Estate tax; amount.

Section
77-2101.02

Generation-skipping transfer tax; amount.

Section
77-2101.03

Tax; calculation.

Section
77-2102

Tax; when due; who liable; interest; lien; exception.

Section
77-2103

Repealed. Laws 2005, LB 499, § 3.

Section
77-2104

Tax; net transfer; follow federal rules and regulations.

Section
77-2105

Tax; administration; information and returns; penalty.

Section
77-2106

Tax; proceeds; credited to General Fund.

Section
77-2106.01

Tax; refunds; interest; claim.

Section
77-2106.02

Tax; refund; Tax Commissioner; issue certificate; effect.

Section
77-2106.03

Repealed. Laws 1991, LB 9, § 8.

Section
77-2107

Repealed. Laws 1980, LB 834, § 66.

Section
77-2108

Apportionment and proration of tax; basis.

Section
77-2109

Tax; persons interested in the estate or transfer, defined.

Section
77-2110

Tax; fiduciary; property not in gross estate or transfer; recover.

Section
77-2111

Tax; fiduciary; contributions; recovery.

Section
77-2112

Tax; county court; jurisdiction; determination; district court; jurisdiction.

Section
77-2113

Tax; filings required.

Section
77-2114

Tax filing; Tax Commissioner; powers and duties; failure to file; penalty.

Section
77-2115

Tax; records confidential; exception; penalty.

Section
77-2116

Changes by Laws 2002, LB 905; applicability.

Section
77-2201

Warrants; payment; order of presentation.

Section
77-2202

Warrants; registration; form of record.

Section
77-2203

Warrants; registration; manner of making.

Section
77-2204

Warrants; investment of educational trust funds; when authorized.

Section
77-2205

Warrants; payment; time limitation; file claim with State Claims Board.

Section
77-2206

Warrants; registration; order of payment; notice to holder; exception.

Section
77-2207

Repealed. Laws 1984, LB 933, § 20.

Section
77-2208

Payments to county; county treasurer; receipt.

Section
77-2209

Payments to municipality; municipal treasurer; receipt.

Section
77-2210

Treasurer's books; how kept.

Section
77-2211

Treasurer's books; penalty for neglect to keep.

Section
77-2212

Treasurer's books; inspection.

Section
77-2213

Treasurer; failure to notify holders of registered warrants; penalty.

Section
77-2214

Treasurer; failure to register or pay warrants in order; penalty.

Section
77-2215

Lost warrants; replacement issued; conditions; stop-payment order.

Section
77-2301

State funds; deposit of funds; conditions.

Section
77-2302

Federal Deposit Insurance Corporation references; how construed.

Section
77-2303

State funds; depositories; bond required; approval; conditions.

Section
77-2304

State funds; depositories; form of bond.

Section
77-2305

State funds; depositories; limitations on amount deposited in any one bank.

Section
77-2306

State funds; depositories; security in lieu of bonds.

Section
77-2307

Repealed. Laws 1996, LB 1274, § 57.

Section
77-2308

Repealed. Laws 1996, LB 1274, § 57.

Section
77-2309

State funds; State Treasurer; duty to secure best terms possible.

Section
77-2310

State funds; State Treasurer; making of profit prohibited; illegal removal of funds; penalty; liability on bond.

Section
77-2311

State funds; State Treasurer; failure to act; penalty.

Section
77-2312

County funds; deposit required; conditions.

Section
77-2313

County funds; application by depositories; approval by county board.

Section
77-2314

County funds; depositories; funds deposited pro rata.

Section
77-2315

County funds; investment; securities authorized; interest; disposition; delivery of securities to successor.

Section
77-2316

County funds; depositories; bond required; approval; conditions.

Section
77-2317

County funds; depositories; form of bond; ineligible sureties.

Section
77-2318

County funds; depositories; limitation on deposits; exception.

Section
77-2318.01

County funds; deposit of excess, when.

Section
77-2319

County funds; depositories; deposits outside of county; when.

Section
77-2320

County funds; depositories; security in lieu of bond.

Section
77-2321

Repealed. Laws 1996, LB 1274, § 57.

Section
77-2322

Repealed. Laws 1996, LB 1274, § 57.

Section
77-2323

County funds; deposit; violation; penalty.

Section
77-2324

County funds; county treasurer; duty to secure best terms possible.

Section
77-2325

County funds; county treasurer; prohibited acts; penalty; liability on bond.

Section
77-2326

County fund; county treasurer; failure to act; penalty.

Section
77-2326.01

Public money in hands of county and court officials; terms, defined.

Section
77-2326.02

Clerk of the district court; deposit of funds.

Section
77-2326.03

Clerk of the district court; depositories; designation.

Section
77-2326.04

Public money in hands of court officials; deposits; security for repayment.

Section
77-2326.05

Clerk of the district court; deposits; limitation.

Section
77-2326.06

Clerk of the district court; deposits; security; contracts.

Section
77-2326.07

Clerk of the district court; depositories; securities; list.

Section
77-2326.08

Clerk of the county or district court; depositories; statement of funds.

Section
77-2326.09

Clerk of the county or district court; deputies; employees; liability.

Section
77-2327

Public funds; depository bonds; expiration.

Section
77-2328

Repealed. Laws 1996, LB 1274, § 57.

Section
77-2329

Public funds; treasurers or secretary-treasurers; when not liable under bond.

Section
77-2330

Repealed. Laws 1969, c. 584, § 134.

Section
77-2331

Repealed. Laws 1969, c. 584, § 134.

Section
77-2332

Repealed. Laws 1969, c. 584, § 134.

Section
77-2333

Repealed. Laws 1972, LB 1044, § 1.

Section
77-2334

Sinking funds of county, township and school districts; investment; conditions.

Section
77-2335

Sinking funds of county and other governmental subdivisions; investment in registered warrants; purchase and holding for benefit of fund.

Section
77-2336

Sinking funds of county; investment in registered warrants; authorization by county board; record.

Section
77-2337

Sinking funds of city; investment in warrants; limitation; direction to treasurer.

Section
77-2338

Sinking funds of school district; investment in warrants; limitation; direction to treasurer.

Section
77-2339

Sinking funds of township; investment in warrants; limitation; direction to county treasurer.

Section
77-2340

County funds; investment of funds; time deposits; security required; exception.

Section
77-2341

Funds of governmental subdivision; investment of surplus; securities authorized.

Section
77-2342

Metropolitan utilities district funds; deposit required.

Section
77-2343

Metropolitan utilities district funds; depositories; designation; conditions.

Section
77-2344

Metropolitan utilities district funds; depositories; bond or securities authorized.

Section
77-2345

Metropolitan utilities district funds; depositories; limitation on amount.

Section
77-2346

Metropolitan utilities district funds; depositories; duty to keep list of securities.

Section
77-2347

Repealed. Laws 2001, LB 177, § 11.

Section
77-2348

Repealed. Laws 2001, LB 177, § 11.

Section
77-2349

Metropolitan utilities district funds; custodian of securities; withdrawal of funds.

Section
77-2350

School district or township funds; deposit; conditions.

Section
77-2350.01

School district or township funds; prorate deposits; when.

Section
77-2350.02

School district or township treasurer; violation; penalty.

Section
77-2351

Treasurers; when not liable on bond.

Section
77-2352

School district or township funds; security requirements.

Section
77-2353

Public power and irrigation district funds; deposit required.

Section
77-2353.01

Public power districts; authorized investments.

Section
77-2354

Public power and irrigation district funds; designation of depositories.

Section
77-2355

Public power and irrigation district funds; depositories; bond or security required.

Section
77-2356

Public power and irrigation district funds; deposits; limitation.

Section
77-2357

Public power and irrigation district funds; depositories; power to enter into agreement.

Section
77-2358

Public power and irrigation district funds; depositories; duty of treasurer to keep list of securities.

Section
77-2359

Public power and irrigation district funds; depositories; statement of funds on deposit.

Section
77-2360

Public power and irrigation district funds; deposit of funds; rules and regulations.

Section
77-2361

Public power and irrigation district funds; treasurer or other officer; not liable on bond.

Section
77-2362

Public funds; depositories; security.

Section
77-2363

Public funds; actions to recover; validity of contracts.

Section
77-2364

Public funds; depositories; authority to give bond or security.

Section
77-2365

Revenue-Sharing Trust Fund; created; investment; expenditure.

Section
77-2365.01

Funds of state or political subdivisions; deposit with qualifying mutual financial institutions; conditions.

Section
77-2365.02

Funds of state or political subdivisions; investment or deposit in interest-bearing deposits; conditions.

Section
77-2366

Funds of state or political subdivisions; deposit with capital stock financial institutions; conditions.

Section
77-2367

Revisor of Statutes; duty.

Section
77-2368

Sale of recyclable and reusable products, materials, and supplies; proceeds; disposition.

Section
77-2369

Local hospital district; funds; deposit required; secretary-treasurer; duties.

Section
77-2370

Local hospital district; selection of depository; procedure.

Section
77-2371

Local hospital district; deposits; requirements.

Section
77-2372

Local hospital district; investments authorized; interest; how credited.

Section
77-2373

Local hospital district; depositories; bond requirements; payment of deposits.

Section
77-2374

Local hospital district; bond; surety; limitation.

Section
77-2375

Local hospital district; deposit; limitation on amount; excess deposit; security required.

Section
77-2376

Local hospital district; excess deposit; security requirements.

Section
77-2377

Local hospital district; deposit in institutions outside district; when.

Section
77-2378

Local hospital district; security in lieu of bond authorized.

Section
77-2379

Repealed. Laws 1996, LB 1274, § 57.

Section
77-2380

Repealed. Laws 1996, LB 1274, § 57.

Section
77-2381

Local hospital district; violations; penalty.

Section
77-2382

Local hospital district; secretary-treasurer; duty.

Section
77-2383

Local hospital district; secretary-treasurer; prohibited acts; violation; penalty; liability on bond.

Section
77-2384

Local hospital district; secretary-treasurer; violation; penalty; recovery under bond; procedure.

Section
77-2385

Local hospital district; time deposits authorized; requirements.

Section
77-2386

Act, how cited.

Section
77-2387

Terms, defined.

Section
77-2388

Authorized depositories; security; requirements.

Section
77-2389

Security; how furnished.

Section
77-2390

Deposit of trust receipt authorized.

Section
77-2391

Security; delivery requirements; perfection.

Section
77-2392

Substitution or exchange of securities authorized.

Section
77-2393

Withdrawal of securities; when; effect.

Section
77-2394

Deposit guaranty bond; statement required.

Section
77-2395

Custodial official; duties.

Section
77-2396

Custodial official; liability.

Section
77-2397

Depositories of public money or public funds; powers.

Section
77-2398

Deposits in excess of insured or guaranteed amount; requirements.

Section
77-2399

Governmental unit; deposits in excess of insured amount; security interest; rights.

Section
77-2401

Transferred to section 33-140.

Section
77-2402

Transferred to section 33-140.01.

Section
77-2403

Transferred to section 33-140.02.

Section
77-2404

Transferred to section 33-140.03.

Section
77-2405

Transferred to section 84-616.

Section
77-2406

Transferred to section 81-1170.01.

Section
77-2407

Repealed. Laws 1988, LB 864, § 72.

Section
77-2408

Repealed. Laws 1985, LB 368, § 2.

Section
77-2409

Transferred to section 81-1170.02.

Section
77-2410

Transferred to section 81-1170.03.

Section
77-2411

Vacated town sites; payment of original amount of taxes; penalties remitted.

Section
77-2412

Transferred to section 81-1170.04.

Section
77-2413

Repealed. Laws 1965, c. 538, § 40.

Section
77-2414

Repealed. Laws 1965, c. 538, § 40.

Section
77-2415

Repealed. Laws 1953, c. 285, § 3.

Section
77-2416

Transferred to section 81-1170.05.

Section
77-2417

Transferred to section 49-805.01.

Section
77-2418

Transferred to section 72-1601.

Section
77-2419

Transferred to section 13-402.

Section
77-2420

Electronic funds transfer system; authorized.

Section
77-2501

Act, how cited.

Section
77-2502

Terms, defined.

Section
77-2503

Application; form; qualified project; allocation of credit; transfer, sale, or assignment; use of credit.

Section
77-2504

Owner of project; submit eligibility statement; additional filings.

Section
77-2505

Insurance company; no additional retaliatory tax.

Section
77-2506

Recapture or disallowance of federal credit; Nebraska credit recaptured.

Section
77-2507

Rules and regulations.

Section
77-2601

Terms, defined.

Section
77-2602

Cigarette tax; rate; disposition of proceeds; priority.

Section
77-2602.01

Tax; liability of consumer or user; collection.

Section
77-2602.02

Repealed. Laws 1986, LB 738, § 1.

Section
77-2602.03

Increase in tax; applicability; stamping agents; duties; credit to wholesaler.

Section
77-2602.04

Bonds; limitation on pledge of revenue.

Section
77-2602.05

Cigarette tax; exempt transaction; refund; application; documentation; interest; tax refund formula authorized.

Section
77-2602.06

Governor; agreement with federally recognized Indian tribe authorized; contents; tribal taxes; additional agreement, compact, or treaty authorized.

Section
77-2603

Tax; stamps; tax meter impressions; requirements; stamping agent; license; application; form; service of process; corporate surety bond; Tax Commissioner; duties; directory license; application; term.

Section
77-2603.01

Tribal stamp; authorized.

Section
77-2604

Tax Commissioner; reports; contents; when due.

Section
77-2604.01

Cigarette sales; reports required; contents.

Section
77-2605

Cigarette purchase or sale records; inspection.

Section
77-2606

Stamps; affix; cancellation.

Section
77-2607

Stamping agent; stock; exempt from tax; conditions.

Section
77-2608

Tax Commissioner; duties; audit; discount; funds; disposition.

Section
77-2609

Stamps; spoiled and unused; destruction; conditions.

Section
77-2610

Stamps; redemption by Tax Commissioner; errors; adjust.

Section
77-2611

Stamps; unlawful sale.

Section
77-2612

Tax Commissioner; personnel; rules and regulations; stamping agent; license; fee.

Section
77-2613

State Treasurer; disbursements for administration.

Section
77-2614

License; permit; stamp; alter; forge; counterfeit; violations; penalty.

Section
77-2615

Prohibited acts; violations; penalty; prima facie evidence.

Section
77-2615.01

Licensees; disciplinary action; procedure; appeal; joint and several liability; when.

Section
77-2616

Use tax; rate.

Section
77-2617

Use tax; payment; report.

Section
77-2618

Use tax; delinquent; penalty.

Section
77-2619

Use tax; violation; penalty.

Section
77-2620

Contraband cigarettes; confiscation; destruction.

Section
77-2621

Common carrier; unstamped cigarettes; bond; conditions; permit; fee.

Section
77-2622

Common carrier; unstamped cigarettes; bond; permit; violation; penalty.

Section
77-2701

Act, how cited.

Section
77-2701.01

Income tax; rate.

Section
77-2701.02

Sales tax; rate.

Section
77-2701.03

Changes; when effective; relief from liability; conditions.

Section
77-2701.04

Definitions, where found.

Section
77-2701.05

Agent, defined.

Section
77-2701.06

Annexed to real estate, defined.

Section
77-2701.07

Business, defined.

Section
77-2701.08

Certified automated system, defined.

Section
77-2701.09

Certified service provider, defined.

Section
77-2701.10

Contractor or repairperson, defined.

Section
77-2701.11

Delivery charges, defined.

Section
77-2701.12

Direct mail, defined.

Section
77-2701.13

Engaged in business in this state, defined.

Section
77-2701.14

Entity-based exemption, defined.

Section
77-2701.15

Governing board, defined.

Section
77-2701.16

Gross receipts, defined.

Section
77-2701.17

In this state or within the state, defined.

Section
77-2701.18

Lease or rental, defined.

Section
77-2701.19

Maintenance agreement, defined.

Section
77-2701.20

Member states, defined.

Section
77-2701.21

Model 1 seller, defined.

Section
77-2701.22

Model 2 seller, defined.

Section
77-2701.23

Model 3 seller, defined.

Section
77-2701.24

Occasional sale, defined.

Section
77-2701.25

Person, defined.

Section
77-2701.26

Product-based exemption, defined.

Section
77-2701.27

Property, defined.

Section
77-2701.28

Purchase, defined.

Section
77-2701.29

Purchase price, defined.

Section
77-2701.30

Purchaser, defined.

Section
77-2701.31

Retail sale or sale at retail, defined.

Section
77-2701.32

Retailer, defined.

Section
77-2701.33

Sale, defined.

Section
77-2701.34

Sale for resale, defined.

Section
77-2701.35

Sales price, defined.

Section
77-2701.36

Seller, defined.

Section
77-2701.37

Storage, defined.

Section
77-2701.38

Streamlined sales and use tax agreement, defined.

Section
77-2701.39

Tangible personal property, defined.

Section
77-2701.40

Tax Commissioner, defined.

Section
77-2701.41

Taxpayer, defined.

Section
77-2701.42

Use, defined.

Section
77-2701.43

Use-based exemption, defined.

Section
77-2701.44

Building materials, defined.

Section
77-2701.45

Repealed. Laws 2007, LB 367, § 31.

Section
77-2701.46

Manufacturing, defined.

Section
77-2701.47

Manufacturing machinery and equipment, defined.

Section
77-2701.48

Bundled transaction, defined.

Section
77-2701.49

Delivered electronically, defined.

Section
77-2701.50

Digital audio works, defined.

Section
77-2701.51

Digital audiovisual works, defined.

Section
77-2701.52

Digital books, defined.

Section
77-2701.53

Digital code, defined.

Section
77-2701.54

Data center, defined.

Section
77-2701.55

Admission, defined.

Section
77-2702

Repealed. Laws 1992, LB 871, § 65.

Section
77-2702.01

Repealed. Laws 1992, LB 871, § 65.

Section
77-2702.02

Repealed. Laws 1992, LB 871, § 65.

Section
77-2702.03

Transferred to section 77-2701.04.

Section
77-2702.04

Transferred to section 77-2701.07.

Section
77-2702.05

Transferred to section 77-2701.10.

Section
77-2702.06

Transferred to section 77-2701.13.

Section
77-2702.07

Transferred to section 77-2701.16.

Section
77-2702.08

Transferred to section 77-2701.17.

Section
77-2702.09

Transferred to section 77-2701.24.

Section
77-2702.10

Transferred to section 77-2701.25.

Section
77-2702.11

Transferred to section 77-2701.28.

Section
77-2702.12

Repealed. Laws 2003, LB 282, § 87.

Section
77-2702.13

Repealed. Laws 2003, LB 282, § 87.

Section
77-2702.14

Transferred to section 77-2701.32.

Section
77-2702.15

Transferred to section 77-2701.33.

Section
77-2702.16

Transferred to section 77-2701.34.

Section
77-2702.17

Repealed. Laws 2003, LB 282, § 87.

Section
77-2702.18

Transferred to section 77-2701.36.

Section
77-2702.19

Transferred to section 77-2701.37.

Section
77-2702.20

Transferred to section 77-2701.39.

Section
77-2702.21

Transferred to section 77-2701.40.

Section
77-2702.22

Transferred to section 77-2701.41.

Section
77-2702.23

Transferred to section 77-2701.42.

Section
77-2702.24

Transferred to section 77-2701.06.

Section
77-2702.25

Transferred to section 77-2701.19.

Section
77-2702.26

Transferred to section 77-2701.27.

Section
77-2703

Sales and use tax; rate; collection; collection fee; understatement; prohibited acts; violation; penalty; interest.

Section
77-2703.01

General sourcing rules.

Section
77-2703.02

Repealed. Laws 2007, LB 223, § 36.

Section
77-2703.03

Direct mail sourcing.

Section
77-2703.04

Telecommunications sourcing rule.

Section
77-2704

Repealed. Laws 1992, LB 871, § 65.

Section
77-2704.01

Repealed. Laws 1992, LB 871, § 65.

Section
77-2704.02

Federal or state constitution or federal statute; exemption.

Section
77-2704.03

Aircraft fuel; exemption.

Section
77-2704.04

Minerals, oil, or gas; exemption.

Section
77-2704.05

Motor vehicle fuels; diesel and compressed fuels; exemption.

Section
77-2704.06

Contract entered into prior to June 1, 1967; exemption.

Section
77-2704.07

Newspaper; exemption.

Section
77-2704.08

Leased property; exemption.

Section
77-2704.09

Insulin; prescription drugs; mobility enhancing equipment; medical equipment; exemptions.

Section
77-2704.10

Prepared food and food and food ingredients; fees and admissions; exemption.

Section
77-2704.11

Shipment outside this state; exemption.

Section
77-2704.12

Nonprofit religious, service, educational, or medical organization; exemption; purchasing agents.

Section
77-2704.13

Fuel, energy, or water sources; exemption.

Section
77-2704.14

Coin-operated laundering and cleaning machines; exemption.

Section
77-2704.15

Purchases by state, schools, or governmental units; exemption; purchasing agents.

Section
77-2704.16

Purchases by Nebraska State Fair Board; exemption.

Section
77-2704.17

Purchases by Nebraska Investment Finance Authority; exemption.

Section
77-2704.18

Repealed. Laws 2006, LB 1189, § 9.

Section
77-2704.19

Repealed. Laws 2009, LB 154, § 27.

Section
77-2704.20

Purchases by licensees of the State Racing and Gaming Commission; exemption.

Section
77-2704.21

Purchase of motor vehicle for disabled person; exemption.

Section
77-2704.22

Manufacturing machinery and equipment and related services; exemption.

Section
77-2704.23

Semen and insemination services; exemption.

Section
77-2704.24

Food or food ingredients; exemptions.

Section
77-2704.25

Sales by school organizations; exemption.

Section
77-2704.26

Aircraft; exemption.

Section
77-2704.27

Railroad rolling stock; exemption.

Section
77-2704.28

Leases between related companies; exemption.

Section
77-2704.29

Sales tax payment; exemption from use tax.

Section
77-2704.30

Use tax; general exemptions.

Section
77-2704.31

Sales or use tax paid in another state; credit given.

Section
77-2704.32

Projects outside the United States; refund of tax.

Section
77-2704.33

Fixed-price contract; change in sales tax rate; refund of tax; failure to pay tax; penalty.

Section
77-2704.34

Tax included in sale price; authorized.

Section
77-2704.35

Agents treated as vendors; joint responsibility.

Section
77-2704.36

Agricultural machinery and equipment; exemption.

Section
77-2704.37

Repealed. Laws 2004, LB 841, § 13.

Section
77-2704.38

State lottery tickets; exemption.

Section
77-2704.39

Copyrighted material; used for rebroadcasting; exemption.

Section
77-2704.40

Molds, dies, and patterns; exemption.

Section
77-2704.41

Feed, water, veterinary medicines, and agricultural chemicals; exemption.

Section
77-2704.42

Copies of public records; exemption; exception.

Section
77-2704.43

Industrial machinery and equipment; reciprocal exemption.

Section
77-2704.44

Use tax; when imposed.

Section
77-2704.45

Ingredient or component parts; exemption.

Section
77-2704.46

Food for human consumption; agricultural components; oxygen for aquaculture; exemption.

Section
77-2704.47

Containers; exemption.

Section
77-2704.48

Occasional sale; exemption.

Section
77-2704.49

Reciprocal exemption.

Section
77-2704.50

Railroad rolling stock; common or contract carrier; exemption.

Section
77-2704.51

Telecommunications services or dark fiber between telecommunications companies; exemption.

Section
77-2704.52

Prepaid calling service or prepaid wireless calling service; exemption.

Section
77-2704.53

Videotape and film rentals; satellite programming and service; exemption.

Section
77-2704.54

Purchase by electronic benefits transfer or food coupons; exemption.

Section
77-2704.55

Certain contractor labor; refund; procedure; Department of Revenue Contractor Enforcement Fund; created; investment.

Section
77-2704.56

Purchase of certain property or fine art by museum; exemption.

Section
77-2704.57

Personal property used in C-BED project or community-based energy development project; exemption; Tax Commissioner; powers and duties; Department of Revenue; recover tax not paid.

Section
77-2704.58

Depositions, bills of exceptions, and transcripts sold by court reporter; exemption.

Section
77-2704.59

Medical records; exemption.

Section
77-2704.60

Mineral oil applied to grain as dust suppressant; exemption.

Section
77-2704.61

Biochips; exemption.

Section
77-2704.62

Data center; exemption.

Section
77-2704.63

Youth sports event, youth sports league, or youth competitive educational activity; exemption.

Section
77-2704.64

Repair or replacement parts for agricultural machinery and equipment used in commercial agriculture; exemption.

Section
77-2704.65

Historic automobile museum; exemption.

Section
77-2704.66

Currency or bullion; exemption.

Section
77-2704.67

Membership or admission to or purchase by zoo or aquarium; exemption.

Section
77-2704.68

Residential water service; exemption.

Section
77-2704.69

Catalysts, chemicals, and materials used in the process of manufacturing ethyl alcohol; exemption.

Section
77-2705

Sales and use tax; retailer; registration; permit; form; revocation; restoration; appeal; exempt sale certificate; violations; penalty; wrongful disclosure; online registration system.

Section
77-2705.01

Direct payment permit; issuance; application; fee.

Section
77-2705.02

Direct payment permit; rights and duties of holder.

Section
77-2705.03

Direct payment permit; revocation; relinquishment.

Section
77-2705.04

Record of sales tax permits; electronic access; fees.

Section
77-2705.05

Direct payment permit; managed compliance agreements; authorized.

Section
77-2706

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

Section
77-2706.01

Retailer of aircraft; use tax; option; election; conditions.

Section
77-2706.02

Repealed. Laws 2003, LB 282, § 87.

Section
77-2707

Sales and use tax; sale of business; liability for tax.

Section
77-2708

Sales and use tax; returns; date due; failure to file; penalty; deduction; amount; claim for refund; allowance; disallowance; proceedings; Tax Commissioner; duties regarding refund.

Section
77-2708.01

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

Section
77-2709

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

Section
77-2709.01

Repealed. Laws 2007, LB 367, § 31.

Section
77-2710

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

Section
77-2711

Sales and use tax; Tax Commissioner; enforcement; records; retain; reports; wrongful disclosures; exceptions; information provided to municipality; penalty; waiver; streamlined sales and use tax agreement; confidentiality rights.

Section
77-2712

Repealed. Laws 2003, LB 282, § 87.

Section
77-2712.01

Repealed. Laws 2003, LB 282, § 87.

Section
77-2712.02

Legislative findings.

Section
77-2712.03

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

Section
77-2712.04

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

Section
77-2712.05

Streamlined sales and use tax agreement; requirements.

Section
77-2712.06

Agreement; effect.

Section
77-2712.07

Rights under the agreement.

Section
77-2712.08

Repealed. Laws 2003, LB 282, § 87.

Section
77-2713

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

Section
77-2714

Terms; references; incorporation of federal law.

Section
77-2714.01

Terms, defined.

Section
77-2715

Income tax; rate; credits; refund.

Section
77-2715.01

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

Section
77-2715.02

Rate schedules; established; other taxes; tax rate.

Section
77-2715.03

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

Section
77-2715.04

Repealed. Laws 1986, LB 739, § 2.

Section
77-2715.05

Repealed. Laws 1986, LB 739, § 2.

Section
77-2715.06

Repealed. Laws 1986, LB 737, § 1.

Section
77-2715.07

Income tax credits.

Section
77-2715.08

Capital gains; terms, defined.

Section
77-2715.09

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

Section
77-2716

Income tax; adjustments.

Section
77-2716.01

Personal exemptions; standard deduction; computation.

Section
77-2716.02

Repealed. Laws 2000, LB 886, § 1.

Section
77-2716.03

Income tax; disallowance of itemized deductions; calculation.

Section
77-2717

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

Section
77-2718

Repealed. Laws 1987, LB 773, § 30.

Section
77-2719

Repealed. Laws 1987, LB 773, § 30.

Section
77-2720

Repealed. Laws 1984, LB 962, § 39.

Section
77-2721

Repealed. Laws 1987, LB 773, § 30.

Section
77-2722

Repealed. Laws 1984, LB 962, § 39.

Section
77-2723

Repealed. Laws 1987, LB 773, § 30.

Section
77-2724

Nonresident estates or trusts; income; how determined.

Section
77-2725

Nonresident estate or trust; share of income; how determined.

Section
77-2726

Repealed. Laws 1984, LB 962, § 39.

Section
77-2727

Income tax; partnership; subject to act; credit.

Section
77-2727.01

Repealed. Laws 1996, LB 898, § 8.

Section
77-2728

Income tax; partnership; income; how determined.

Section
77-2729

Nonresident partner; income; how determined.

Section
77-2730

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

Section
77-2731

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

Section
77-2732

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

Section
77-2733

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

Section
77-2733.01

Partial-year resident; determination of income.

Section
77-2734

Repealed. Laws 1984, LB 1124, § 22.

Section
77-2734.01

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

Section
77-2734.02

Corporate taxpayer; income tax rate; how determined.

Section
77-2734.03

Income tax; tax credits.

Section
77-2734.04

Income tax; terms, defined.

Section
77-2734.05

Income tax; unitary business; taxable income; how determined.

Section
77-2734.06

Income tax; unitary business; apportionment of income.

Section
77-2734.07

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

Section
77-2734.08

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

Section
77-2734.09

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

Section
77-2734.10

Income tax; adjustment of factors.

Section
77-2734.11

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

Section
77-2734.12

Income tax; property factor; how determined.

Section
77-2734.13

Income tax; payroll factor; how determined.

Section
77-2734.14

Income tax; sales factor; how determined.

Section
77-2734.15

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

Section
77-2734.16

Income tax; unitary business; three-factor formula.

Section
77-2734.17

Repealed. Laws 2000, LB 886, § 1.

Section
77-2735

Repealed. Laws 1984, LB 1124, § 22.

Section
77-2736

Repealed. Laws 1984, LB 1124, § 22.

Section
77-2737

Repealed. Laws 1984, LB 1124, § 22.

Section
77-2738

Repealed. Laws 1984, LB 1124, § 22.

Section
77-2739

Repealed. Laws 1984, LB 1124, § 22.

Section
77-2740

Repealed. Laws 1984, LB 1124, § 22.

Section
77-2741

Repealed. Laws 1984, LB 1124, § 22.

Section
77-2742

Repealed. Laws 1984, LB 1124, § 22.

Section
77-2743

Repealed. Laws 1984, LB 1124, § 22.

Section
77-2744

Repealed. Laws 1984, LB 1124, § 22.

Section
77-2745

Repealed. Laws 1984, LB 1124, § 22.

Section
77-2746

Repealed. Laws 1984, LB 1124, § 22.

Section
77-2747

Repealed. Laws 1984, LB 1124, § 22.

Section
77-2748

Repealed. Laws 1984, LB 1124, § 22.

Section
77-2749

Repealed. Laws 1984, LB 1124, § 22.

Section
77-2750

Repealed. Laws 1984, LB 1124, § 22.

Section
77-2751

Repealed. Laws 1984, LB 1124, § 22.

Section
77-2752

Repealed. Laws 1984, LB 1124, § 22.

Section
77-2753

Income tax; withholding from wages and other payments.

Section
77-2754

Income tax; withholdings; written statement required.

Section
77-2755

Income tax; withholdings; deemed paid to Tax Commissioner.

Section
77-2756

Income tax; employer or payor; withholding for tax.

Section
77-2757

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

Section
77-2758

Income tax; employer or payor; failure to deduct; effect.

Section
77-2759

Income tax; taxable year.

Section
77-2760

Income tax; accounting method.

Section
77-2761

Income tax; return; required by whom.

Section
77-2762

Repealed. Laws 1987, LB 773, § 30.

Section
77-2763

Income tax; taxpayer; deceased; return.

Section
77-2764

Income tax; fiduciary; notice of qualification.

Section
77-2765

Partial-year resident individual; filing requirements.

Section
77-2766

Repealed. Laws 1987, LB 773, § 30.

Section
77-2767

Income tax; two returns required; when; total taxes due.

Section
77-2768

Income tax; return; filing; when.

Section
77-2769

Income tax; estimated tax; payment; date.

Section
77-2769.01

Income tax; corporation; overpayment of estimated tax; adjustment; procedure.

Section
77-2769.02

Repealed. Laws 2010, LB 879, § 29.

Section
77-2769.03

Repealed. Laws 2000, LB 886, § 1.

Section
77-2770

Income tax; filing or payment; extension of time; bond; when.

Section
77-2770.01

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

Section
77-2771

Income tax; return, declaration, statement, signature; effect.

Section
77-2772

Income tax; Tax Commissioner; records, form of returns.

Section
77-2773

Income tax; partnership; taxable year; return.

Section
77-2774

Income tax; Tax Commissioner; rules and regulations.

Section
77-2775

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

Section
77-2776

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

Section
77-2777

Income tax; deficiency; notice.

Section
77-2778

Income tax; deficiency; written protest; time.

Section
77-2779

Income tax; notice of Tax Commissioner's determination; mailing; contents.

Section
77-2780

Income tax; Tax Commissioner; action on taxpayer's protest; when final.

Section
77-2781

Tax Commissioner; proceedings; burden of proof; exceptions.

Section
77-2782

Income tax; evidence; federal determination; admissible.

Section
77-2783

Income tax; additional tax; notice; no appeal or protest; when.

Section
77-2784

Income tax; deficiency; waive restrictions.

Section
77-2785

Income tax; assessment; deficiency; date.

Section
77-2786

Deficiency determination; notice; limitation; extension of time periods.

Section
77-2787

Income tax; erroneous refund; deficiency; limitation.

Section
77-2788

Income tax; delinquency; interest.

Section
77-2789

Income tax; failure to file return; penalty.

Section
77-2790

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

Section
77-2791

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

Section
77-2792

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

Section
77-2793

Claim for credit or refund; limitation.

Section
77-2794

Income tax; overpayment; interest.

Section
77-2795

Income tax; claim for refund; grounds; state; oral hearing.

Section
77-2796

Income tax; Tax Commissioner; claim for refund; denial; notice.

Section
77-2797

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

Section
77-2798

Income tax; claim for refund; action; where brought.

Section
77-2799

Income tax; claim for refund; filing required; action.

Section
77-2801

Property; unpaid taxes; sale; when.

Section
77-2802

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

Section
77-2803

Property; unpaid taxes; sale; date.

Section
77-2804

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

Section
77-2805

Property; unpaid taxes; notice to state and political subdivisions.

Section
77-2806

Property; unpaid taxes; sale; who may purchase.

Section
77-2807

Property; unpaid taxes; sale; proceeds; disposition.

Section
77-2808

Property; unpaid taxes and costs; cancellation; when.

Section
77-2809

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

Section
77-2901

Act, how cited.

Section
77-2902

Terms, defined.

Section
77-2903

Local preservation ordinance or resolution; approval.

Section
77-2904

Credit; amount; claim; approval; procedure.

Section
77-2905

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

Section
77-2906

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

Section
77-2907

Fees.

Section
77-2908

Recapture of credits; written notice; procedure; amount.

Section
77-2909

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

Section
77-2910

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

Section
77-2911

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

Section
77-2912

Application deadline; allocation, issuance, or use of credits deadline.

Section
77-3001

Terms, defined.

Section
77-3002

Operator; license; application; limitations; renewal; fees; service of process.

Section
77-3003

Distributor; license; application; limitations; fees.

Section
77-3003.01

Seizure of mechanical amusement device; penalty; determination cash device complies with act; procedure; Tax Commissioner; powers and duties; mechanical amusement device decal; final decision; appeal; retail establishment; limits on devices; annual decal fee.

Section
77-3003.02

Operation of cash device; restrictions.

Section
77-3004

Occupation tax; amount; payment.

Section
77-3005

Occupation tax; addition to other taxes and fees.

Section
77-3006

Tax Commissioner; administration of act.

Section
77-3007

Tax; payment; decal; form; display.

Section
77-3008

Municipalities; political subdivisions; power to tax.

Section
77-3009

Violations; penalty.

Section
77-3010

Violations; prosecution; limitation.

Section
77-3011

Act, how cited.

Section
77-3101

Act, how cited.

Section
77-3102

Terms, defined.

Section
77-3103

Qualification; points; basis.

Section
77-3104

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

Section
77-3105

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

Section
77-3106

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

Section
77-3201

Land Reutilization Authority; created; powers; purpose.

Section
77-3202

Authority; beneficiaries.

Section
77-3203

Land Reutilization Commission; created; members; appointment; serve without compensation.

Section
77-3204

Reutilization commission; meeting; officers; bond; oath.

Section
77-3205

Authority; seal; adopt; conveyances; requirements.

Section
77-3206

Authority; duties.

Section
77-3206.01

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

Section
77-3206.02

Authority; transfer to land bank authorized.

Section
77-3207

Authority; employees; disbursements; fiscal year; audit; warrants.

Section
77-3208

Authority; perpetual inventory.

Section
77-3209

Authority; set up accounts; proceeds; how disbursed.

Section
77-3210

Authority; members; employees; prohibited acts; violations; penalty.

Section
77-3211

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

Section
77-3212

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

Section
77-3213

Act, how cited.

Section
77-3301

Decedent's domicile; arbitration agreement.

Section
77-3302

Arbitration board; hearings.

Section
77-3303

Powers of board; contempt proceedings.

Section
77-3304

Board; determination of domicile.

Section
77-3305

Board; majority vote.

Section
77-3306

Filing of determination of domicile and other documents.

Section
77-3307

No interest for nonpayment of taxes.

Section
77-3308

Compromise by parties to arbitration agreement.

Section
77-3309

Board; compensation and expenses.

Section
77-3310

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

Section
77-3311

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

Section
77-3312

Reciprocal application.

Section
77-3313

Terms, defined.

Section
77-3314

Act, how interpreted.

Section
77-3315

Act, how cited.

Section
77-3316

Act, time of taking effect.

Section
77-3401

Act, how cited.

Section
77-3402

Political subdivisions; budget limitation; petition; election; procedure.

Section
77-3403

Repealed. Laws 1981, LB 17, § 8.

Section
77-3404

Budget limitation; approval; effect.

Section
77-3405

Petition; contents; election; when held.

Section
77-3406

Election; notice; ballot; form.

Section
77-3407

Petition; unlawful signature; penalty.

Section
77-3408

Election; statutes; applicability.

Section
77-3409

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

Section
77-3410

Budget limitation; duration; termination; procedure.

Section
77-3410.01

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

Section
77-3411

Statutory limitation on budgets; not applicable; when.

Section
77-3412

Repealed. Laws 1985, LB 6, § 7.

Section
77-3413

Repealed. Laws 1985, LB 6, § 7.

Section
77-3414

Repealed. Laws 1985, LB 6, § 7.

Section
77-3415

Repealed. Laws 1985, LB 6, § 7.

Section
77-3416

Repealed. Laws 1985, LB 6, § 7.

Section
77-3417

Repealed. Laws 1985, LB 6, § 7.

Section
77-3418

Repealed. Laws 1985, LB 6, § 7.

Section
77-3419

Repealed. Laws 1985, LB 6, § 7.

Section
77-3420

Repealed. Laws 1985, LB 6, § 7.

Section
77-3421

Repealed. Laws 1985, LB 6, § 7.

Section
77-3422

Repealed. Laws 1985, LB 6, § 7.

Section
77-3423

Repealed. Laws 1985, LB 6, § 7.

Section
77-3423.01

Repealed. Laws 1985, LB 6, § 7.

Section
77-3424

Repealed. Laws 1985, LB 6, § 7.

Section
77-3425

Repealed. Laws 1985, LB 6, § 7.

Section
77-3426

Repealed. Laws 1985, LB 6, § 7.

Section
77-3427

Repealed. Laws 1985, LB 6, § 7.

Section
77-3428

Repealed. Laws 1985, LB 6, § 7.

Section
77-3429

Repealed. Laws 1985, LB 6, § 7.

Section
77-3430

Repealed. Laws 1985, LB 6, § 7.

Section
77-3431

Repealed. Laws 1985, LB 6, § 7.

Section
77-3432

Repealed. Laws 1985, LB 6, § 7.

Section
77-3432.01

Repealed. Laws 1985, LB 6, § 7.

Section
77-3432.02

Repealed. Laws 1985, LB 6, § 7.

Section
77-3432.03

Repealed. Laws 1985, LB 6, § 7.

Section
77-3432.04

Repealed. Laws 1985, LB 6, § 7.

Section
77-3432.05

Repealed. Laws 1985, LB 6, § 7.

Section
77-3432.06

Repealed. Laws 1985, LB 6, § 7.

Section
77-3432.07

Repealed. Laws 1985, LB 6, § 7.

Section
77-3432.08

Repealed. Laws 1985, LB 6, § 7.

Section
77-3432.09

Repealed. Laws 1985, LB 6, § 7.

Section
77-3432.10

Repealed. Laws 1985, LB 6, § 7.

Section
77-3432.11

Repealed. Laws 1985, LB 6, § 7.

Section
77-3432.12

Repealed. Laws 1985, LB 6, § 7.

Section
77-3433

Repealed. Laws 1985, LB 6, § 7.

Section
77-3434

Repealed. Laws 1985, LB 6, § 7.

Section
77-3435

Repealed. Laws 1985, LB 6, § 7.

Section
77-3436

Repealed. Laws 1985, LB 6, § 7.

Section
77-3437

Repealed. Laws 1996, LB 299, § 35.

Section
77-3438

Repealed. Laws 1996, LB 299, § 35.

Section
77-3438.01

Repealed. Laws 1996, LB 299, § 35.

Section
77-3438.02

Repealed. Laws 1996, LB 299, § 35.

Section
77-3439

Repealed. Laws 1996, LB 299, § 35.

Section
77-3440

Repealed. Laws 1996, LB 299, § 35.

Section
77-3441

Repealed. Laws 1995, LB 613, § 6.

Section
77-3442

Property tax levies; maximum levy; exceptions.

Section
77-3443

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

Section
77-3444

Authority to exceed maximum levy; procedure.

Section
77-3445

Council on public improvements and services; membership; powers and duties.

Section
77-3446

Base limitation, defined.

Section
77-3501

Definitions, where found.

Section
77-3501.01

Exempt amount, defined.

Section
77-3501.02

Closely related, defined.

Section
77-3502

Homestead, defined.

Section
77-3503

Owner, defined.

Section
77-3504

Household income, defined.

Section
77-3505

Qualified claimant, defined.

Section
77-3505.01

Married, defined.

Section
77-3505.02

Maximum value, defined.

Section
77-3505.03

Single, defined.

Section
77-3505.04

Single-family residential property, defined.

Section
77-3505.05

Medical condition, defined.

Section
77-3506

Certain veterans; exemption; unremarried surviving spouse; application.

Section
77-3506.01

Repealed. Laws 1985, Second Spec. Sess., LB 6, § 9.

Section
77-3506.02

County assessor; duties.

Section
77-3506.03

Exempt amount; reduction; when; homestead exemption; limitation.

Section
77-3507

Homesteads; assessment; exemptions; qualified claimants; based on income.

Section
77-3508

Homesteads; assessment; exemptions; individuals; based on disability and income.

Section
77-3509

Repealed. Laws 2018, LB1089, § 25.

Section
77-3509.01

Transfer of exemption to new homestead; procedure.

Section
77-3509.02

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

Section
77-3509.03

Homesteads; exemptions; property tax statement; contents.

Section
77-3509.04

Repealed. Laws 1991, LB 9, § 8.

Section
77-3510

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

Section
77-3511

Homestead; exemption; application; execution.

Section
77-3512

Homestead; exemption; application; when filed.

Section
77-3513

Homestead; exemption; notice; contents.

Section
77-3514

Homestead; exemption; failure to give notice; penalty; lien.

Section
77-3514.01

Homestead; exemption; late application because of medical condition or death of spouse; filing; form; county assessor; powers and duties; rejection; notice; hearing.

Section
77-3515

Homestead; exemption; new owner of property; when claimed.

Section
77-3516

Homestead; exemption; application; county assessor; duties.

Section
77-3516.01

Repealed. Laws 1985, Second Spec. Sess., LB 6, § 9.

Section
77-3517

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

Section
77-3518

Repealed. Laws 1987, LB 376A, § 21.

Section
77-3519

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

Section
77-3520

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

Section
77-3521

Tax Commissioner; rules and regulations.

Section
77-3522

Violations; penalty.

Section
77-3523

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

Section
77-3524

Homestead; exemption; categories; Department of Revenue; maintain statistics.

Section
77-3525

Repealed. Laws 1987, LB 376A, § 21.

Section
77-3526

Paraplegic, multiple amputee; terms, defined.

Section
77-3527

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

Section
77-3528

Property taxable; paraplegic; multiple amputee; claim exemption.

Section
77-3529

Homestead; exemption; application; denied; other exemption allowed.

Section
77-3530

Repealed. Laws 2004, LB 811, § 3.

Section
77-3601

Act, how cited.

Section
77-3602

Legislative findings.

Section
77-3603

Terms, defined.

Section
77-3604

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

Section
77-3605

Eligible staff member; income tax credit; application; contents; approval.

Section
77-3606

Department; limit on credits; claiming credit; procedure; fraud or misrepresentation; disallowance of credit.

Section
77-3607

Rules and regulations.

Section
77-3701

Mobile home, defined.

Section
77-3702

Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.

Section
77-3703

Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.

Section
77-3704

Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.

Section
77-3705

Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.

Section
77-3706

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

Section
77-3707

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

Section
77-3708

Mobile home; movement on road or highway; permit; conditions.

Section
77-3709

Violations; penalty.

Section
77-3710

Sections, how construed.

Section
77-3801

Terms, defined.

Section
77-3802

Franchise tax imposed.

Section
77-3803

Franchise tax; rate.

Section
77-3804

Franchise tax; limitation rate; limitation amount.

Section
77-3805

Franchise tax; multistate financial institution; computation.

Section
77-3806

Franchise tax; filing requirements; general provisions applicable; refunds; credit.

Section
77-3807

Tax Commissioner; powers and duties.

Section
77-3901

Act, how cited.

Section
77-3902

Terms, defined.

Section
77-3903

Notice of lien; filing; requirements; fee; billing.

Section
77-3904

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

Section
77-3905

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

Section
77-3906

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

Section
77-3907

Demand upon security; authorized; abatement; when.

Section
77-3908

Actions prohibited; construction of act.

Section
77-3909

Repealed. Laws 2004, LB 811, § 3.

Section
77-3910

Tax Commissioner; agreement with financial institution authorized; report.

Section
77-4001

Act, how cited.

Section
77-4002

Definitions; where found.

Section
77-4003

Cancel, defined.

Section
77-4004

First owner, defined.

Section
77-4005

Revoke, defined.

Section
77-4005.01

Snuff, defined.

Section
77-4006

Suspend, defined.

Section
77-4007

Tobacco products, defined.

Section
77-4008

Tax imposed; payment.

Section
77-4009

License required; when; application; contents.

Section
77-4010

Application; place of business; fee.

Section
77-4011

Issuance of license; rights.

Section
77-4012

License; revoke, cancel, or suspend; procedure.

Section
77-4013

License; restoration; fee.

Section
77-4014

Licensee; file return; contents; pay tax.

Section
77-4015

Return; review; deficiency; notice.

Section
77-4016

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

Section
77-4017

Licensee; records; inspection of business.

Section
77-4018

Tax refund or credit.

Section
77-4019

Hearing; procedure.

Section
77-4020

Final decision; notification; appeal.

Section
77-4021

Recovery of tax, interest, or penalty; effect.

Section
77-4022

Tax; interest; penalty.

Section
77-4023

Tax Commissioner; adopt rules and regulations.

Section
77-4024

Violation; penalty.

Section
77-4025

Tobacco Products Administration Cash Fund; created; use; investment.

Section
77-4101

Act, how cited.

Section
77-4102

Legislative findings.

Section
77-4103

Terms, defined.

Section
77-4103.01

Qualified employee leasing company; employees; duty.

Section
77-4104

Incentives; application; contents; fee; approval; agreements; contents.

Section
77-4104.01

Incentives; credits or benefits; limitation.

Section
77-4105

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

Section
77-4106

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

Section
77-4107

Recapture or disallowance of incentives.

Section
77-4108

Incentives; transfer; when; effect.

Section
77-4108.01

Refund claims; interest not allowable.

Section
77-4109

Application; valid; when; limitation on new applications.

Section
77-4110

Annual report; contents; joint hearing.

Section
77-4111

Tax Commissioner; rules and regulations.

Section
77-4112

Change in law; effect; operative date.

Section
77-4113

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

Section
77-4201

Repealed. Laws 1991, LB 9, § 8.

Section
77-4202

Repealed. Laws 1991, LB 9, § 8.

Section
77-4203

Repealed. Laws 1991, LB 9, § 8.

Section
77-4204

Repealed. Laws 1991, LB 9, § 8.

Section
77-4205

Repealed. Laws 1991, LB 9, § 8.

Section
77-4206

Repealed. Laws 1991, LB 9, § 8.

Section
77-4207

Repealed. Laws 1991, LB 9, § 8.

Section
77-4208

Repealed. Laws 1998, LB 1110, § 5.

Section
77-4209

Act, how cited.

Section
77-4210

Purpose of act.

Section
77-4211

Property Tax Credit Cash Fund; created; use; investment.

Section
77-4212

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

Section
77-4301

Terms, defined.

Section
77-4302

Possession by dealer; payment of tax required.

Section
77-4303

Imposition of tax; rates.

Section
77-4304

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

Section
77-4305

Tax; due and payable; when.

Section
77-4306

Stamps, labels, or other indicia; affixed; when.

Section
77-4307

Tax Commissioner; rules and regulations.

Section
77-4308

Sections, how construed.

Section
77-4309

Dealer; violations; penalties; statute of limitations.

Section
77-4310

Tax Commissioner; assessment and collection of tax and penalties; duties.

Section
77-4310.01

Tax proceeds; distribution.

Section
77-4310.02

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

Section
77-4310.03

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

Section
77-4311

Tax determination; notice; requirements; jeopardy determination; effect.

Section
77-4312

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

Section
77-4313

Injunction; suit prohibited.

Section
77-4314

Tax and penalties; presumption; admissibility of evidence.

Section
77-4315

Report; confidential; information; inadmissible; when.

Section
77-4316

Tax Commissioner; powers; subpoena; enforcement.

Section
77-4401

Repealed. Laws 2001, LB 329, § 16.

Section
77-4501

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

Section
77-4601

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

Section
77-4602

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

Section
77-4603

Special session of Legislature; new certification required; recertification; when.

Section
77-4701

Repealed. Laws 1996, LB 891, § 1.

Section
77-4702

Repealed. Laws 1996, LB 891, § 1.

Section
77-4703

Repealed. Laws 1996, LB 891, § 1.

Section
77-4704

Repealed. Laws 1996, LB 891, § 1.

Section
77-4705

Repealed. Laws 1996, LB 891, § 1.

Section
77-4706

Repealed. Laws 1996, LB 891, § 1.

Section
77-4801

Repealed. Laws 1996, LB 898, § 8.

Section
77-4802

Repealed. Laws 1996, LB 898, § 8.

Section
77-4803

Repealed. Laws 1996, LB 898, § 8.

Section
77-4804

Repealed. Laws 1996, LB 898, § 8.

Section
77-4805

Repealed. Laws 1996, LB 898, § 8.

Section
77-4806

Repealed. Laws 1996, LB 898, § 8.

Section
77-4807

Repealed. Laws 1996, LB 898, § 8.

Section
77-4901

Act, how cited.

Section
77-4902

Policy.

Section
77-4903

Definitions, where found.

Section
77-4904

Additional definitions.

Section
77-4905

Agreement, defined.

Section
77-4906

Base year, defined.

Section
77-4907

Base-year employee, defined.

Section
77-4908

Board, defined.

Section
77-4909

Company, defined.

Section
77-4910

Company training program, defined.

Section
77-4911

Company workplace safety program, defined.

Section
77-4912

Compensation, defined.

Section
77-4913

Educational institution training program, defined.

Section
77-4914

Employee, defined.

Section
77-4915

Employee benefit program, defined.

Section
77-4916

Entitlement period, defined.

Section
77-4917

Equivalent employees, defined.

Section
77-4918

Investment, defined.

Section
77-4919

Number of new employees, defined.

Section
77-4920

Project, defined.

Section
77-4921

Project year, defined.

Section
77-4922

Qualified business, defined.

Section
77-4923

Qualified property, defined.

Section
77-4924

Related persons, defined.

Section
77-4925

Wage benefit credit, defined.

Section
77-4926

Year, defined.

Section
77-4927

Wage benefit credit; calculation; excess withholding; refund.

Section
77-4927.01

Alternate wage benefit credit; calculation; use.

Section
77-4927.02

Refund claims; interest not allowable.

Section
77-4928

Wage benefit credit; application for agreement; contents; fee; approval.

Section
77-4929

Wage benefit credit; recapture or disallowance; interest and penalties.

Section
77-4930

Transfer of project.

Section
77-4931

Transactions and activities excluded.

Section
77-4932

Rules and regulations.

Section
77-4933

Report; contents; joint hearing.

Section
77-4934

Act; applicability.

Section
77-4934.01

Changes to act; applicability.

Section
77-4934.02

Laws 1997 changes to act; applicability.

Section
77-4935

Filing of applications; limitation.

Section
77-5001

Act, how cited.

Section
77-5002

Terms, defined.

Section
77-5003

Tax Equalization and Review Commission; created; commissioners; term; salary.

Section
77-5004

Commissioner; qualifications; conflict of interests; continuing education; expenses; mileage.

Section
77-5005

Commission; meetings; quorum; orders.

Section
77-5006

Office space.

Section
77-5007

Commission; powers and duties.

Section
77-5007.01

Appeals by county assessor; appointment of attorney.

Section
77-5008

Commission; writs of mandamus; costs.

Section
77-5009

Personnel; special masters; referees.

Section
77-5010

Political subdivisions; levy not restricted.

Section
77-5011

Chairperson; powers and duties.

Section
77-5012

Repealed. Laws 2001, LB 170, § 30.

Section
77-5013

Commission; jurisdiction; time for filing; filing fee.

Section
77-5014

Repealed. Laws 2007, LB 167, § 13.

Section
77-5015

Appeals; hearing; notice.

Section
77-5015.01

Repealed. Laws 2020, LB4, § 4.

Section
77-5015.02

Single commissioner hearing; evidence; record; rehearing.

Section
77-5016

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

Section
77-5016.01

Oath, affirmation, or statement; perjury.

Section
77-5016.02

Subpoena for witness; authorized.

Section
77-5016.03

Subpoena for witness; contents.

Section
77-5016.04

Subpoena for witness; service.

Section
77-5016.05

Witnesses; attendance required; fees.

Section
77-5016.06

Witness; demand fees; when.

Section
77-5016.07

Witness; demand for fees; effect.

Section
77-5016.08

Prohibited acts; penalty.

Section
77-5016.09

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

Section
77-5017

Appeals or petitions; orders authorized.

Section
77-5018

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

Section
77-5019

Appeals; judicial review; procedure.

Section
77-5020

County assessor or deputy assessor; invalidation or suspension of certificate; appeal.

Section
77-5021

Rules and regulations.

Section
77-5022

Commission; annual meeting; powers and duties.

Section
77-5023

Commission; power to change value; acceptable range.

Section
77-5024

Repealed. Laws 2005, LB 261, § 13.

Section
77-5024.01

Notice; contents.

Section
77-5025

Repealed. Laws 2005, LB 261, § 13.

Section
77-5026

Commission; change of value; hearing; procedure.

Section
77-5027

Commission; change valuation; Property Tax Administrator; duties.

Section
77-5028

Commission; enter order.

Section
77-5029

County assessor; recertify county abstract; Property Tax Administrator; duties.

Section
77-5030

Property Tax Administrator; certify distributed taxable value.

Section
77-5031

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

Section
77-5032

Repealed. Laws 2005, LB 15, § 15.

Section
77-5101

Repealed. Laws 2000, LB 1135, § 34.

Section
77-5102

Repealed. Laws 2000, LB 1135, § 34.

Section
77-5103

Repealed. Laws 2000, LB 1135, § 34.

Section
77-5104

Repealed. Laws 2000, LB 1135, § 34.

Section
77-5105

Repealed. Laws 2000, LB 1135, § 34.

Section
77-5201

Act, how cited.

Section
77-5202

Legislative findings.

Section
77-5203

Terms, defined.

Section
77-5204

Beginning Farmer Board; created; duties.

Section
77-5205

Board; members; vacancies; removal.

Section
77-5206

Board; officers; expenses.

Section
77-5207

Board; quorum.

Section
77-5208

Board; meetings; application; approval; deadline.

Section
77-5209

Beginning farmer or livestock producer; qualifications.

Section
77-5209.01

Tax credit for financial management program participation.

Section
77-5209.02

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

Section
77-5210

Board; annual report.

Section
77-5211

Owner of agricultural assets; tax credit; when.

Section
77-5212

Rental agreement; requirements; appeal.

Section
77-5213

Tax credit; amount; agreement; review.

Section
77-5214

Board; support and assistance.

Section
77-5215

Changes; when operative.

Section
77-5301

Repealed. Laws 2001, Spec. Sess., LB 3, § 13.

Section
77-5302

Repealed. Laws 2001, Spec. Sess., LB 3, § 13.

Section
77-5303

Repealed. Laws 2001, Spec. Sess., LB 3, § 13.

Section
77-5304

Repealed. Laws 2001, Spec. Sess., LB 3, § 13.

Section
77-5401

Act, how cited.

Section
77-5402

Legislative findings and declaration.

Section
77-5403

Terms, defined.

Section
77-5404

Employee of qualified employee leasing company; how treated.

Section
77-5405

Incentives; application; fee; approval; written agreement.

Section
77-5406

Transactions and activities not eligible for incentives.

Section
77-5407

Credits authorized.

Section
77-5408

Credits; how used.

Section
77-5409

Recapture or disallowance of credits; procedure.

Section
77-5410

Incentives; transferable; when; effect.

Section
77-5411

Application; time of filing.

Section
77-5412

Report; contents.

Section
77-5413

Application; filing deadline.

Section
77-5414

Rules and regulations.

Section
77-5501

Act, how cited.

Section
77-5502

Policy.

Section
77-5503

Definitions, where found.

Section
77-5504

Additional definitions.

Section
77-5505

Agreement, defined.

Section
77-5506

Base year, defined.

Section
77-5507

Base-year employee, defined.

Section
77-5508

Board, defined.

Section
77-5509

Company, defined.

Section
77-5510

Company training program, defined.

Section
77-5511

Company workplace safety program, defined.

Section
77-5512

Compensation, defined.

Section
77-5513

Educational institution training program, defined.

Section
77-5514

Employee, defined.

Section
77-5515

Employee benefit program, defined.

Section
77-5516

Entitlement period, defined.

Section
77-5517

Equivalent employees, defined.

Section
77-5518

Genetic information, defined.

Section
77-5519

Genetic test, defined.

Section
77-5520

Investment, defined.

Section
77-5521

Nebraska average annual wage, defined.

Section
77-5522

Number of new employees, defined.

Section
77-5523

Project, defined.

Section
77-5524

Project year, defined.

Section
77-5525

Qualified business, defined.

Section
77-5526

Qualified employee leasing company, defined.

Section
77-5527

Qualified property, defined.

Section
77-5528

Related persons, defined.

Section
77-5529

Start date, defined.

Section
77-5530

Year, defined.

Section
77-5531

Wage benefit credit; calculation; use.

Section
77-5532

Refund; interest disallowed.

Section
77-5533

Alternate investment tax credit; use.

Section
77-5534

Application; contents; fee; confidentiality.

Section
77-5535

Board; quorum; meetings; procedures.

Section
77-5536

Application; approval; procedure.

Section
77-5537

Employment practices prohibited.

Section
77-5538

Tax credit; recapture or disallowance; interest and penalties.

Section
77-5539

Transfer of project.

Section
77-5540

Transactions and activities excluded.

Section
77-5541

Rules and regulations.

Section
77-5542

Report; contents; joint hearing.

Section
77-5543

Filing of applications; limitation.

Section
77-5544

Audit; costs; confidentiality; violation; penalty.

Section
77-5601

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

Section
77-5701

Act, how cited.

Section
77-5702

Legislative findings.

Section
77-5703

Definitions, where found.

Section
77-5704

Applicability of other definitions.

Section
77-5705

Base year, defined.

Section
77-5706

Base-year employee, defined.

Section
77-5707

Compensation, defined.

Section
77-5707.01

County average weekly wage, defined.

Section
77-5707.02

Data center, defined.

Section
77-5708

Entitlement period, defined.

Section
77-5709

Equivalent employees, defined.

Section
77-5710

Investment, defined.

Section
77-5711

Motor vehicle, defined.

Section
77-5712

Nebraska average weekly wage, defined.

Section
77-5713

Nebraska employee, defined.

Section
77-5714

Number of new employees, defined.

Section
77-5715

Qualified business, defined.

Section
77-5716

Qualified employee leasing company, defined.

Section
77-5717

Qualified property, defined.

Section
77-5718

Related persons, defined.

Section
77-5719

Taxpayer, defined.

Section
77-5719.01

Tier 6 weekly required compensation, defined.

Section
77-5719.02

Wages, defined.

Section
77-5720

Year, defined.

Section
77-5721

Year of application, defined.

Section
77-5722

Qualified employee leasing company; employees; duty.

Section
77-5722.01

Employees; verification of status required; exclusion.

Section
77-5723

Incentives; application; contents; fee; approval; when; agreements; contents; modification.

Section
77-5724

Incentives; credits or benefits; limitation.

Section
77-5725

Tiers; requirements; incentives; enumerated; deadlines.

Section
77-5726

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

Section
77-5727

Recapture or disallowance of incentives.

Section
77-5728

Incentives; transfer; when; effect; disclosure of information.

Section
77-5729

Refunds; interest not allowable.

Section
77-5730

Application; valid; when.

Section
77-5731

Reports; joint hearing.

Section
77-5732

Repealed. Laws 2008, LB 914, § 29.

Section
77-5733

Rules and regulations.

Section
77-5734

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

Section
77-5735

Changes to sections; when effective; applicability.

Section
77-5801

Act, how cited.

Section
77-5801.01

Legislative findings.

Section
77-5802

Business firm, defined.

Section
77-5803

Research tax credit; amount.

Section
77-5804

Research tax credit; use; interest.

Section
77-5805

Building materials; sales or use tax; presumption.

Section
77-5806

Applicability of act.

Section
77-5807

Report; joint hearing.

Section
77-5808

Employees; verification of status required.

Section
77-5901

Act, how cited.

Section
77-5902

Act; administration; purpose.

Section
77-5903

Terms, defined.

Section
77-5904

Tax credit; application; contents; advisory committee.

Section
77-5905

Applications; approval; limit.

Section
77-5906

Tax credit; amount; claim; expiration; interest.

Section
77-5907

Report; joint hearing.

Section
77-5908

Employees; verification of status required; exclusion.

Section
77-6001

Repealed. Laws 2009, LB 154, § 27.

Section
77-6002

Repealed. Laws 2009, LB 154, § 27.

Section
77-6003

Repealed. Laws 2009, LB 154, § 27.

Section
77-6004

Repealed. Laws 2009, LB 154, § 27.

Section
77-6005

Repealed. Laws 2009, LB 154, § 27.

Section
77-6006

Repealed. Laws 2009, LB 154, § 27.

Section
77-6007

Repealed. Laws 2009, LB 154, § 27.

Section
77-6101

Act, how cited.

Section
77-6102

Terms, defined.

Section
77-6103

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

Section
77-6104

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

Section
77-6105

Qualified individual; withdrawals authorized.

Section
77-6106

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

Section
77-6201

Legislative findings and declarations.

Section
77-6202

Terms, defined.

Section
77-6203

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

Section
77-6204

County treasurer; distribute revenue; calculation.

Section
77-6301

Act, how cited.

Section
77-6301.01

Legislative findings.

Section
77-6302

Terms, defined.

Section
77-6303

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

Section
77-6304

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

Section
77-6305

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

Section
77-6306

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

Section
77-6307

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

Section
77-6308

Tax credit recaptured; when; director; powers and duties.

Section
77-6309

Department of Economic Development; report; contents; confidentiality of certain information.

Section
77-6310

Rules and regulations.

Section
77-6401

Act, how cited.

Section
77-6402

Qualified judgment, defined.

Section
77-6403

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

Section
77-6404

Imposition of sales and use tax; limitation.

Section
77-6405

Property tax levy; required.

Section
77-6406

Act, termination.

Section
77-6501

Act, how cited.

Section
77-6502

Purpose of act.

Section
77-6503

Definitions, where found.

Section
77-6504

Additional definitions.

Section
77-6505

Base year, defined.

Section
77-6506

Base-year employees, defined.

Section
77-6507

Change in ownership and control, defined.

Section
77-6508

Equivalent employees, defined.

Section
77-6509

Key employer, defined.

Section
77-6510

Nebraska statewide average hourly wage for any year, defined.

Section
77-6511

Performance period, defined.

Section
77-6512

Qualified business, defined.

Section
77-6513

Taxpayer, defined.

Section
77-6514

Wage retention credit, defined.

Section
77-6515

Year, defined.

Section
77-6516

Wage retention credit; amount; use.

Section
77-6517

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

Section
77-6518

Wage retention credit; recapture or disallowance; interest; penalties.

Section
77-6519

Wage retention credit; transferable; when; effect.

Section
77-6520

Rules and regulations.

Section
77-6521

Reports; joint hearing.

Section
77-6522

Application; valid; when; director; Tax Commissioner; powers and duties.

Section
77-6523

Applications; deadline.

Section
77-6601

Act, how cited.

Section
77-6602

Legislative findings.

Section
77-6603

Terms, defined.

Section
77-6604

Eligible business; program certification application; approval; requirements; agreement.

Section
77-6605

Program certification application; consideration; limitation.

Section
77-6606

Tax credit; application; contents; requirements; approval; effect.

Section
77-6607

Tax credit; amount; use; how claimed.

Section
77-6608

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

Section
77-6609

Trade secret; confidentiality.

Section
77-6610

Reports.

Section
77-6611

Rules and regulations.

Section
77-6701

Act, how cited.

Section
77-6702

Terms, defined.

Section
77-6703

Tax credit for school district taxes paid.

Section
77-6704

Tax credit; refundable; procedure for certain taxpayers.

Section
77-6705

Rules and regulations.

Section
77-6801

Act, how cited.

Section
77-6802

Policy.

Section
77-6803

Definitions, where found.

Section
77-6804

Additional definitions.

Section
77-6805

Base year, defined.

Section
77-6806

Base-year employee, defined.

Section
77-6807

Carryover period, defined.

Section
77-6808

Compensation, defined.

Section
77-6809

Director, defined.

Section
77-6810

Equivalent employees, defined.

Section
77-6811

Investment, defined.

Section
77-6812

Motor vehicle, defined.

Section
77-6813

NAICS, defined.

Section
77-6814

Nebraska statewide average hourly wage for any year, defined.

Section
77-6815

Number of new employees, defined.

Section
77-6816

Performance period, defined.

Section
77-6817

Qualified employee leasing company, defined.

Section
77-6818

Qualified location, defined.

Section
77-6819

Qualified property, defined.

Section
77-6820

Ramp-up period, defined.

Section
77-6821

Related persons, defined.

Section
77-6822

Taxpayer, defined.

Section
77-6823

Wages, defined.

Section
77-6824

Year, defined.

Section
77-6825

Year of application, defined.

Section
77-6826

Qualified employee leasing company; employees; duty.

Section
77-6827

Incentives; application; contents; fee; approval; when; application; deadlines.

Section
77-6828

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

Section
77-6829

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

Section
77-6830

Transactions and activities excluded.

Section
77-6831

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

Section
77-6832

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

Section
77-6833

Incentives; recapture or disallowance; conditions; procedure.

Section
77-6834

Incentives; transferable; when; effect.

Section
77-6835

Refunds; interest not allowable.

Section
77-6836

Application; valid; when; director; Tax Commissioner; powers and duties.

Section
77-6837

Reports; joint hearing.

Section
77-6838

Rules and regulations.

Section
77-6839

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

Section
77-6840

Employment and wage data information; Department of Labor; duty.

Section
77-6841

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

Section
77-6842

Workforce training loan; application; partnering entities; loan approval; factors considered.

Section
77-6843

Infrastructure development loan; application; approval; factors considered.

Section
77-6901

Act, how cited.

Section
77-6902

Definitions, where found.

Section
77-6903

Additional definitions.

Section
77-6904

Base year, defined.

Section
77-6905

Base-year employee, defined.

Section
77-6906

Economic redevelopment area, defined.

Section
77-6907

Equivalent employees, defined.

Section
77-6908

Investment, defined.

Section
77-6909

Nebraska statewide average hourly wage for any year, defined.

Section
77-6910

Number of new employees, defined.

Section
77-6911

Performance period, defined.

Section
77-6912

Qualified location, defined.

Section
77-6913

Qualified property, defined.

Section
77-6914

Ramp-up period, defined.

Section
77-6915

Related taxpayers, defined.

Section
77-6916

Taxpayer, defined.

Section
77-6917

Wages, defined.

Section
77-6918

Year, defined.

Section
77-6919

Incentives; application; contents; fee; approval; conditions; agreement; confidentiality.

Section
77-6920

Tax credits; conditions; amounts; teleworker; treatment.

Section
77-6921

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

Section
77-6922

Tax credits; use.

Section
77-6923

Tax credits; recapture; amount; deadline.

Section
77-6924

Employees; verification of status required; exclusions.

Section
77-6925

Incentives; transfer; when.

Section
77-6926

Refunds; interest not allowable.

Section
77-6927

Base-year employment levels; review and certification; effect.

Section
77-6928

Reports.