Act, how cited.

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  2. Nebraska Revised Statutes
  3. Revenue and Taxation
  4. Act, how cited.

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77-2701. Act, how cited.

Sections 77-2701 to 77-27,135.01, 77-27,222, 77-27,235, 77-27,236, 77-27,238, and 77-27,239 shall be known and may be cited as the Nebraska Revenue Act of 1967.

Source

  • Laws 1967, c. 487, § 1, p. 1533;
  • Laws 1984, LB 1124, § 2;
  • Laws 1985, LB 715, § 1;
  • Laws 1985, LB 273, § 40;
  • Laws 1987, LB 773, § 1;
  • Laws 1987, LB 772, § 1;
  • Laws 1987, LB 775, § 14;
  • Laws 1987, LB 523, § 12;
  • Laws 1989, LB 714, § 1;
  • Laws 1989, LB 762, § 9;
  • Laws 1991, LB 444, § 1;
  • Laws 1991, LB 773, § 6;
  • Laws 1991, LB 829, § 19;
  • Laws 1992, LB 871, § 3;
  • Laws 1992, LB 1063, § 180;
  • Laws 1992, Second Spec. Sess., LB 1, § 153;
  • Laws 1992, Fourth Spec. Sess., LB 1, § 22;
  • Laws 1993, LB 138, § 69;
  • Laws 1993, LB 240, § 1;
  • Laws 1993, LB 345, § 14;
  • Laws 1993, LB 587, § 20;
  • Laws 1993, LB 815, § 22;
  • Laws 1994, LB 901, § 1;
  • Laws 1994, LB 938, § 1;
  • Laws 1995, LB 430, § 2;
  • Laws 1996, LB 106, § 2;
  • Laws 1997, LB 182A, § 1;
  • Laws 1998, LB 924, § 27;
  • Laws 2001, LB 172, § 10;
  • Laws 2001, LB 433, § 2;
  • Laws 2002, LB 57, § 2;
  • Laws 2002, LB 947, § 3;
  • Laws 2003, LB 72, § 1;
  • Laws 2003, LB 168, § 1;
  • Laws 2003, LB 282, § 6;
  • Laws 2003, LB 759, § 4;
  • Laws 2004, LB 1017, § 2;
  • Laws 2005, LB 28, § 1;
  • Laws 2005, LB 312, § 6;
  • Laws 2006, LB 872, § 1;
  • Laws 2006, LB 968, § 3;
  • Laws 2006, LB 1189, § 1;
  • Laws 2007, LB223, § 3;
  • Laws 2007, LB343, § 1;
  • Laws 2007, LB367, § 9;
  • Laws 2008, LB916, § 5;
  • Laws 2009, LB9, § 2;
  • Laws 2012, LB727, § 34;
  • Laws 2012, LB830, § 1;
  • Laws 2012, LB970, § 1;
  • Laws 2012, LB1080, § 2;
  • Laws 2014, LB96, § 1;
  • Laws 2014, LB867, § 8;
  • Laws 2015, LB3, § 1;
  • Laws 2015, LB419, § 1;
  • Laws 2016, LB774, § 2;
  • Laws 2017, LB217, § 14;
  • Laws 2019, LB57, § 2;
  • Laws 2021, LB26, § 1;
  • Laws 2021, LB595, § 2.
  • Operative Date: October 1, 2021
  • Note: The Revisor of Statutes has pursuant to section 49-769 correlated LB26, section 1, with LB595, section 2, to reflect all amendments.

Annotations

  • Section 2-1208 imposes a tax directly upon the licensee racetrack. Section 77-2701 et seq. impose a sales tax upon the purchaser. Thus, section 77-2701 does not conflict with the provisions of section 2-1208 which prohibit any additional taxes from being imposed upon the licensee. Governors of Ak-Sar-Ben v. Department of Rev., 217 Neb. 518, 349 N.W.2d 385 (1984).

  • The act authorizes the use of the combined or unitary apportionment method of reporting to determine the income of a corporation engaged in a unitary business operation. PMD Investment Co. v. State, 216 Neb. 553, 345 N.W.2d 815 (1984).

  • This act does not authorize State Tax Commissioner to exclude partners and partnerships nor Subchapter S corporations from benefit of transitional period regulation. Altsuler v. Peters, 190 Neb. 113, 206 N.W.2d 570 (1973).

  • Nebraska Revenue Act of 1967 does not violate the Constitution of Nebraska. Anderson v. Tiemann, 182 Neb. 393, 155 N.W.2d 322 (1967).


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