REVENUE AND TAXATION
Neb. Rev. Stat. ch. 77
in effectContents
section77-3,109. Charge for publications; authorized.section77-3,110. Department of Revenue Miscellaneous Receipts Fund; created; termination.section77-3,112. Employment of person removed under immigration and customs enforcement or convicted for certain violations; tax credit or exemption; prohibited.section77-3,114. Tax or other incentive programs; foreign adversarial company; ineligible; group of companies; how treated.section77-3,115. Material for developing tax policy changes; study; contents.section77-3,116. Study; cooperation with Department of Labor and other state agencies; contracts authorized; reports; department; duty.section77-3,117. Department of Revenue; computation authorized.section77-3,118. Department of Revenue; charge for information; authorized.section77-3,119. Tax Commissioner; certify population of cities and villages.section77-3,120. Financial Institution Data Match Act, how cited.section77-3,121. Terms, defined.section77-3,122. Data match system; authorized; department; financial institution; duties.section77-3,123. Department; agreements with financial institutions; authorized.section77-3,124. Department; contracts with vendors; authorized; Tax Commissioner; State Treasurer; duties; report.section77-3,125. Financial institution; confidentiality; requirements.section77-3,126. Financial institution; immunity from liability; when.section77-3,127. Rules and regulations.section77-23,100. Deposits in excess of insured or guaranteed amount; qualified trustee; duties.section77-23,101. Qualified trustee; requirements.section77-23,102. Default; procedure.section77-23,103. Charges or compensation of qualified trustee.section77-23,104. Assignment of securities; when.section77-23,105. Reports required.section77-23,106. Public money or public funds; prompt payment.section77-23,107. Liability.section77-23,108. Rules and regulations.section77-23,109. Public Entities Pooled Investment Act, how cited.section77-23,110. Terms, defined.section77-23,111. Local government investment pool; authorized; restrictions.section77-23,112. Required disclosure statements.section77-23,113. General investment strategy.section77-23,114. License or registration; required, when.section77-27,100. Income tax; claim for refund; limitation.section77-27,101. Income tax; action for refund; judgment.section77-27,102. Income tax; collection; unpaid tax; notice.section77-27,103. Income tax; due and unpaid; collection; lien foreclosure.section77-27,107. Income tax; demand for payment; notice; collection.section77-27,108. Income tax; collection; comity with other states.section77-27,109. Income tax; refusal to file return; refusal to produce records; Tax Commissioner; powers; contempt proceedings.section77-27,110. Income tax; liability of transferee.section77-27,111. Income tax; taxpayer; depart from state; conceal property; Tax Commissioner; powers.section77-27,112. Income tax; taxpayer; bankruptcy; Tax Commissioner; tax; assessment; collection.section77-27,113. Income tax; evasion; penalty.section77-27,114. Income tax; failure to collect, withhold, deduct, account for, or pay; penalty.section77-27,115. Income tax; taxpayer; failure to pay, account or keep records; penalty.section77-27,116. Income tax; false return; penalty.section77-27,117. Income tax; prosecution for violation of act; limitation; Attorney General; concurrent jurisdiction.section77-27,118. Income tax; corporate officer or employee; liable for tax; when.section77-27,119. Income tax; Tax Commissioner; administer and enforce sections; prescribe forms; content; examination of return or report; uniform school district numbering system; audit by Auditor of Public Accounts or Legislative Audit Office; wrongful disclosure; exception; penalty.section77-27,119.01. Income tax form; contribution to Wildlife Conservation Fund.section77-27,119.02. Tax Commissioner; provide information to Legislative Fiscal Analyst.section77-27,119.03. Disclosure of election to be taxed as retailer; authorized.section77-27,119.05. Income tax form; contribution to Nebraska State Fair.section77-27,119.06. Nebraska State Fair contributions; disposition.section77-27,120. Income tax; Tax Commissioner; agreement with; effect.section77-27,121. Income tax; Governor; Secretary of the Treasury; agreement.section77-27,122. Income tax; Governor; Secretary of the Treasury; agreement; costs; payment.section77-27,123. Income tax; service in armed forces; effect.section77-27,125. Tax, report, claim, notice, petition; mailing; postmark stamped; date of delivery.section77-27,126. Lists of taxpayers; other information; department provide; when.section77-27,127. Tax Commissioner; final action; appeal.section77-27,128. Judicial review; exclusive remedy.section77-27,129. Tax Commissioner; tax; deficiency; collection.section77-27,130. Tax Commissioner; tax; deficiency; disallowed by court; effect; frivolous objections; damages.section77-27,131. Tax Commissioner; security required; when; sale of security; notice.section77-27,132. Revenue Distribution Fund; created; use; collections under act; disposition.section77-27,132.01. Tax Refund Fund balance; transfer; allocation.section77-27,133. Nonresident; deficiency; action; process.section77-27,134. Tax Commissioner; destroy obsolete returns, when.section77-27,135. Notice; how given.section77-27,135.01. Court ruling of unconstitutionality; effect.section77-27,139.01. Aid to municipalities; Municipal Equalization Fund; created; use; investment.section77-27,139.02. Aid to municipalities; terms, defined.section77-27,139.03. Aid to municipalities; calculation of state aid.section77-27,139.04. Aid to municipalities; funds; how distributed.section77-27,142. Incorporated municipalities; sales and use tax; authorized; election.section77-27,142.01. Incorporated municipalities; sales and use tax; modification; election required, when.section77-27,142.02. Incorporated municipalities; sales and use tax; election; question; effect.section77-27,142.03. Incorporated municipality; sales and use tax; petition to submit question.section77-27,142.04. Incorporated municipality; sales and use tax; election; notice.section77-27,142.05. Incorporated municipality; sales and use tax; previously authorized; continuation without election.section77-27,143. Municipalities; sales and use tax laws; administration; termination; databases; required.section77-27,144. Municipalities; sales and use tax; Tax Commissioner; collection; distribution; refunds; notice; deductions; qualifying business; duty to provide information.section77-27,145. Municipalities; sales and use tax; claims; remedies.section77-27,146. Municipalities; sales and use tax; disposition.section77-27,147. Municipalities; sales and use tax; laws governing; source of transactions.section77-27,148. Act, how cited.section77-27,149. Terms, defined.section77-27,150. Refund; application; when; contents; hearing; approval.section77-27,151. Refund; notice to Tax Commissioner; Department of Water, Energy, and Environment; duties.section77-27,152. Refund; notice; modify or revoke; when; effect.section77-27,153. Appeal; procedure.section77-27,154. Rules and regulations.section77-27,155. Act, how cited.section77-27,156. Nebraska Economic Forecasting Advisory Board; created.section77-27,157. Board; membership; terms; officers; quorum; expenses.section77-27,158. Board; meetings; duty.section77-27,159. Board; staff support; development of revenue estimates; considerations.section77-27,160. Legislative intent.section77-27,161. Terms, defined.section77-27,162. Collection system; development; duties.section77-27,163. Collection system; additional remedy.section77-27,163.01. Costs of health services; setoff; Department of Health and Human Services; duties; amount of setoff; priority of claims.section77-27,164. Department of Health and Human Services; adopt rules and regulations.section77-27,165. Notice of claim to debtor; contents.section77-27,166. Submission of certified debt; when effective; Lottery Division of the Department of Revenue; duties.section77-27,167. Notice of pending refund or state lottery prize.section77-27,168. Notice of claim to refund or state lottery prize; contents.section77-27,169. Debtor; application for hearing; when effective; hearing.section77-27,170. Appeal.section77-27,171. Certification of debt; when; procedure; deduction from refund or state lottery prize.section77-27,172. Completion of setoff; notice.section77-27,173. Costs of setoffs; reimbursement.section77-27,174. Act, how cited.section77-27,175. Agency, defined.section77-27,176. Purpose of act; limitation.section77-27,177. Tax refund setoff system; operation.section77-27,178. Delinquent federal tax liability; identification; joint tax return; presumption.section77-27,179. Tax refund setoff; procedure; joint return; how treated.section77-27,180. Setoff; notice; contents.section77-27,181. Application for hearing; when effective.section77-27,182. Hearing and appeal; procedure.section77-27,183. Improper setoff; how treated.section77-27,184. Tax Commissioner; adopt rules and regulations.section77-27,187. Act, how cited.section77-27,187.01. Terms, defined.section77-27,187.02. Application; deadline; contents; fee; written agreement; contents; foreign adversarial company; ineligible.section77-27,187.03. Legislative findings.section77-27,188. Tax credit; allowed; when; amount; repayment.section77-27,188.01. Tax credit; claim; use; payment by contractor; how treated; applicability of section.section77-27,188.02. Failure to maintain investment and employment level; effect.section77-27,188.03. Employees; verification of status required; exclusion.section77-27,189. Qualified business, defined.section77-27,190. Employment expansion; how determined.section77-27,191. Investment increase; how determined.section77-27,192. Existing business acquisition, disposal, reorganization, or relocation; computation; certain transactions excluded.section77-27,194. Credit; when transferable.section77-27,194.01. Refund claims; interest not allowable.section77-27,195. Report; contents; joint hearing.section77-27,196.01. Changes to sections; when operative; credits; applicability of act.section77-27,197. Legislative intent.section77-27,198. Collection system; departments implement.section77-27,199. Terms, defined.section77-27,200. Collection remedy; cumulative.section77-27,201. Debt; submission for collection; when.section77-27,202. Department of Labor; Department of Revenue; notifications required.section77-27,203. Application for hearing; adjustment to debt.section77-27,204. Appeal; procedure.section77-27,205. Final determination; certification of debt; Department of Administrative Services; duties.section77-27,206. Notification to debtor; contents.section77-27,207. Reimbursement of costs.section77-27,208. Setoffs; priorities.section77-27,209. Rules and regulations.section77-27,210. Legislative intent.section77-27,211. Collection system; departments implement.section77-27,212. Terms, defined.section77-27,213. Collection remedy; cumulative.section77-27,214. Debt; submission for collection; when.section77-27,215. Department of Motor Vehicles; Department of Revenue; notifications required.section77-27,216. Application for hearing; adjustment to debt.section77-27,217. Appeal; procedure.section77-27,218. Final determination; certification of debt; Department of Administrative Services; duties.section77-27,219. Notification to debtor; contents.section77-27,220. Reimbursement of costs.section77-27,221. Rules and regulations.section77-27,222. Internal Revenue Code amendment; Tax Commissioner; duties; report.section77-27,223. County; license or occupation tax; authorized; election.section77-27,224. County board; election; question; effect.section77-27,225. Election; notice.section77-27,226. Petition to submit question.section77-27,227. Submission of question; limitation.section77-27,228. First-Time Home Buyer Savings Account Act; how cited.section77-27,229. Legislative intent.section77-27,230. Terms, defined.section77-27,231. First-time home buyer savings account; requirements; limitations; use.section77-27,232. First-time home buyer savings account; use; restrictions; recapture; penalty.section77-27,233. Account holder; form to report information; filing required.section77-27,234. Limitations on requirements and liabilities of financial institution.section77-27,234.01. Rules and regulations.section77-27,235. Renewable energy tax credit; when available; Department of Revenue; powers.section77-27,236. Biodiesel facility tax credit; conditions; facility; requirements; information not public record.section77-27,237. Out-of-state retailers; collect and remit sales tax; Department of Revenue; duties.section77-27,238. Temporary Assistance for Needy Families program recipient; employer tax credit; Department of Revenue.section77-27,239. Online hosting platform; Tax Commissioner; agreement authorized; powers.section77-27,240. Individual convicted of a felony; employer; tax credit; application; Department of Revenue; powers and duties.section77-27,241. Food bank, food pantry, or food rescue donation; credit; eligibility; application; approval; annual limit; tax credit certification.section77-27,242. Business assets; research or experimental expenditures; deduction; authorized; rules and regulations.section77-101. Definitions, where found.section77-102. Property, defined.section77-103. Real property, defined.section77-103.01. Class or subclass of real property, defined.section77-104. Personal property, defined.section77-105. Tangible personal property, intangible personal property, defined.section77-106. Money, defined.section77-107. Credits, defined.section77-108. County board, defined.section77-109. County tax, defined.section77-111. Township, precinct, defined.section77-112. Actual value, defined.section77-113. Person, defined.section77-114. Gender and number, how construed.section77-115. County assessor, defined.section77-116. County official, defined.section77-117. Improvements on leased land, defined.section77-118. Nebraska adjusted basis, defined; trade in of property; how treated.section77-119. Depreciable tangible personal property, defined.section77-120. Net book value of property for taxation, defined.section77-121. Taxable property, defined.section77-122. Purchase, defined.section77-123. Omitted property, defined.section77-124. Undervalued and overvalued property, defined.section77-125. Tax situs, defined.section77-126. Assessment, defined.section77-127. Tax district, defined.section77-128. Clerical error, defined.section77-129. Assessment roll, defined.section77-130. Taxing official, defined.section77-131. Taxable value, defined.section77-132. Parcel, defined.section77-133. Central bank digital currency, defined.section77-201. Property taxable; valuation; classification.section77-202. Property taxable; exemptions enumerated.section77-202.01. Property taxable; tax exemptions; application; requirements; waiver of deadline; penalty; lien.section77-202.02. Property taxable; exempt status; application; hearing; procedure.section77-202.03. Property taxable; exempt status; period of exemption; change of status; late filing authorized; when; penalty; lien; new applications; reviewed; hearing; procedure; list.section77-202.04. Property taxable; exempt status; delivery of copy of final decision; appeal; failure to give notice; effect.section77-202.05. Property taxable; exempt status; Tax Commissioner; forms; prescribe; contents.section77-202.09. Cemetery organization; exemption; application; procedure; late filing.section77-202.10. Cemetery organization; period of exemption; annual review.section77-202.11. Leased public property; taxation status; lessee; lien; procedure.section77-202.12. Public property; taxation status; county assessor; duties; appeal.section77-202.23. Disabled or blind honorably discharged veteran; terms, defined.section77-202.24. Disabled veteran or blind veteran; mobile home exempt.section77-202.25. Disabled or blind honorably discharged veteran; property exemption; application; procedure; appeal.section77-203. Property taxes; when due; first lien.section77-204. Real estate taxes; when delinquent.section77-207. Delinquent taxes; interest.section77-208. General taxes; lien on real estate; priority.section77-209. Special assessments; lien on real estate; priority.section77-211. Hospital which provides office building or office space; rent included in lieu of taxes; payment in lieu of taxes to county treasurer; allocation.section77-212. Hospitals providing for supportive medical services to patients; exempt from in lieu of tax payment.section77-213. Recreational Trail Easement Property Tax Exemption Act, how cited.section77-214. Legislative findings and declarations.section77-215. Terms, defined.section77-216. Recreational trail easement; taxpayer; apply for property tax exemption.section77-217. Recreational trail easement; qualifications for property tax exemption.section77-218. Rules and regulations.section77-360. Department of Revenue; created; Tax Commissioner; chief executive officer.section77-361. Department of Revenue; functions and goals.section77-362. Tax Commissioner; powers, duties, functions.section77-362.01. Tax amnesty; authorized; when.section77-362.02. Department of Motor Vehicles; provide information to Department of Revenue.section77-363. Tax Commissioner; appointment; salary.section77-364. Tax Commissioner; vacancy; removal by Governor.section77-365. Revenue administration; Tax Commissioner; creation of divisions and bureaus; relationships with taxpayers.section77-366. Tax Commissioner; officers and employees; deputies; bond or insurance; powers.section77-367. Products and services to identify nonfilers of returns, underreporters, nonpayers of taxes, or improper or fraudulent payments; contract authorized; duties; use of proceeds; report.section77-369. Tax Commissioner; rules and regulations; adopt; publish.section77-370. Department of Revenue; uniform tax books, records, and forms; approval.section77-371. Fees; enumerated; by whom paid; how determined; increase, when.section77-372. Revenue administration; implementation of programs; records; statistical information.section77-373. Revenue administration; implementation of agreements and working relationships; state and federal agencies.section77-373.01. Department of Labor and Department of Revenue; statistical compilation; confidentiality; disclosure authorized.section77-374. Department of Revenue; efficiency recommendations; report; to whom.section77-375. Tax Commissioner; administer oaths; compel attendance of witnesses; production of records; rules of procedure for discovery.section77-376. Tax Commissioner; examination of financial records; no release of information; sharing of information; confidentiality.section77-377. Proceedings by Attorney General or county attorney; enforcement of revenue laws.section77-377.01. Delinquent tax collection; contract with collection agency; when authorized.section77-377.02. Delinquent tax collection; collection agency; fees; remit funds.section77-377.03. Delinquent tax collection; collection agency; bond required.section77-377.04. Delinquent tax collection; collection agency; subject to taxation.section77-378. Delinquent taxpayers; Department of Revenue and Department of Labor; prepare, maintain, and publish list; Tax Commissioner and Commissioner of Labor; duties.section77-379. Tax Expenditure Reporting Act, how cited.section77-380. Legislative intent.section77-381. Terms, defined.section77-382. Department; tax expenditure report; prepare; contents.section77-383. Tax expenditure report; department; access to information.section77-385. Tax expenditure report; summary; submission required; joint hearing; supplemental information.section77-414. Educational courses and standards; Tax Commissioner; duties.section77-420. Supplementary seminars; purpose.section77-421. Certification as county assessor; applicants; forms; examination; fee.section77-422. Certification as county assessor; examination; successful completion; certificate; disciplinary actions; appeal; invalidated certificate; effect.section77-601. Railroad operating property; assessment.section77-602. Railroad operating property; duty of Property Tax Administrator; when valued.section77-603. Railroad property; annual statement; contents.section77-603.01. Railroad operating property; sale; report by purchaser; contents; penalty; waiver.section77-604. Railroad property; statement by railroad company not conclusive; taxable value; distribution; valuation per mile; how determined.section77-605. Railroad operating property; failure of railroad to furnish statement or information; penalty; waiver.section77-606. Railroad nonoperating property; annual statement by railroad to county assessor; when made.section77-607. Railroad property; Tax Commissioner; hearing; power to compel attendance of railroad's officers or agents.section77-609. Railroad operating property; density factor; recalculation.section77-612. Railroad property; notice of valuation; appeal.section77-616. Railroad property; levy of taxes; injunction prohibited.section77-621. Railroad property; valuation; contents of report.section77-623. Railroad operating property; valuation; county assessor; duties; lien.section77-679. Car line company, defined.section77-680. Car line companies; annual statement.section77-681. Railroad companies; annual statement.section77-682. Car line companies; value and assessment.section77-683. Failure to furnish statement; penalty; waiver; Tax Commissioner; harmonize statements.section77-684. Tax rate; determination; collection; appeal; distribution.section77-685. Distress warrant; receipt issued.section77-686. Certification of levy.section77-687. Delinquency in payment of taxes; interest; collection by Tax Commissioner.section77-688. Collection procedures; cumulative.section77-689. Taxes; delinquent; lien; collection.section77-690. Taxation; levy; money and credits; surrender to Tax Commissioner.section77-691. Money; disposition.section77-693. Adjustment to value of railroad and car line property; Property Tax Administrator; powers and duties.section77-701. Property assessment division; established; Property Tax Administrator; powers and duties; appeal rights.section77-702. Property Tax Administrator; qualifications; duties.section77-705. Uniform tax books, records, and forms; approval.section77-706. Property tax administration; implementation of agreements and working relationships; state and federal agencies.section77-707. Property Tax Administrator; administer oaths; compel attendance of witnesses; production of records; rules of procedure for discovery.section77-709. Property assessment division; annual report; powers and duties.section77-801. Public service entity; furnish information; confidentiality; Property Tax Administrator; duties.section77-801.01. Terms, defined.section77-801.02. Tax Commissioner; powers.section77-802. Property Tax Administrator; valuation; apportionment of tax.section77-802.01. County assessor; duties; lien.section77-802.02. Public service entity; appeals.section77-803. Public service entity; failure to furnish statement or information; penalty; waiver.section77-804. Sale of entity; report required; penalty; waiver.section77-907. Terms, defined.section77-908. Insurance companies; tax on gross premiums; rate; exceptions.section77-910. Computation of tax; forms; department furnish; audit of returns; erroneous payment; refund; limitation.section77-911. Tax; failure to remit; license rescinded; notice; hearing; appeal.section77-912. Tax; Director of Insurance; disposition; exceptions.section77-913. Insurance Tax Fund; created; use; investment; allocation.section77-915. Tax; challenge to constitutionality; tax paid under protest; credit refund.section77-916. Tax; no injunction allowed.section77-917. Political subdivision; return of funds not required.section77-918. Prepayment of tax; when due; Premium and Retaliatory Tax Suspense Fund; created; investment.section77-1001. Act, how cited.section77-1002. Legislative findings and declarations.section77-1003. Definitions, where found.section77-1004. Tax terms, meaning.section77-1005. Approved cost, defined.section77-1006. Approved project, defined.section77-1007. Cultural development, defined.section77-1008. Destination dining, defined.section77-1009. Entertainment destination center, defined.section77-1010. Entitlement period, defined.section77-1011. Full-service restaurant, defined.section77-1012. Historical redevelopment, defined.section77-1013. Investment, defined.section77-1014. Lodging, defined.section77-1015. Mixed-use project, defined.section77-1016. Nebraska crafts and products center, defined.section77-1017. Project, defined.section77-1018. Qualified business, defined.section77-1019. Qualified property, defined.section77-1020. Recreation facility, defined.section77-1021. Redevelopment project, defined.section77-1022. Related persons, defined.section77-1023. Structured parking, defined.section77-1024. Taxpayer, defined.section77-1025. Tourism attraction, defined.section77-1026. Year, defined.section77-1027. Year of application, defined.section77-1028. Election required; procedures applicable.section77-1029. Verification of work eligibility status.section77-1030. Application; form; contents; confidentiality; fee; municipality; duties; certification; written agreement; contents; modification.section77-1031. Incentives; tiers; project requirements; refund of taxes.section77-1032. Department of Revenue; duties; review of projects; recapture of incentives; Nebraska Advantage Transformational Tourism and Redevelopment Act Cash Fund; created; use; investment.section77-1033. Transfer of incentives; when; liability for recapture.section77-1034. Refunds; interest not allowable.section77-1035. Act; restrictions on use.section77-1101. Act, how cited.section77-1101.01. Act; purposes.section77-1102. Definitions, where found.section77-1103. Applicable percentage, defined.section77-1104. Credit allowance date, defined.section77-1105. Letter ruling, defined.section77-1106. Long-term debt security, defined.section77-1107. Purchase price, defined.section77-1108. Qualified active low-income community business, defined.section77-1109. Qualified community development entity, defined.section77-1110. Qualified equity investment, defined.section77-1111. Qualified low-income community investment, defined.section77-1112. Tax credit, defined.section77-1112.01. 2021 allocation, defined.section77-1112.02. 2021 federal notice, defined.section77-1113. Vested tax credit; utilization.section77-1114. Tax credit; not refundable or transferable; allocation; carry forward.section77-1115. Tax Commissioner; limit tax credit utilization.section77-1116. Qualified community development entity; application; deadline; form; contents; Tax Commissioner; grant or deny; notice of certification; lapse of certification; when.section77-1117. Recapture of tax credit.section77-1118. Recapture of tax credit; notice of noncompliance; cure period.section77-1119. Tax Commissioner; issue letter rulings; request; refusal to issue for good cause; letter ruling; effect.section77-1120. Qualified community development entity; report to Tax Commissioner; Tax Commissioner; report to Legislature.section77-1201. Tangible personal property; assessment date; listing.section77-1202. Tangible personal property; where listed and assessed.section77-1202.01. Tax lists; how prepared.section77-1210. Taxable tangible personal property in transit; where listed and assessed.section77-1211. Tangible personal property brought into state after December 31 and prior to July 1; where listed and assessed.section77-1214. Taxable tangible personal property; attempted sale, levy, or removal; notice to treasurer; collection of taxes due; acceleration of due date; issuance of distress warrants.section77-1219. Taxable tangible personal property; assessment certificate; county assessor; duties.section77-1229. Tangible personal property; form of return; time of filing; exemption; procedure.section77-1229.01. Personal property; return; filing improperly signed; procedure.section77-1230. Taxable tangible personal property; amended listing; when required; county assessor; duties; refund; additional tax due.section77-1232. Personal property; failure to list; false listing; evasion of tax; penalty.section77-1233. Personal property; statement required on return; signature by taxpayer.section77-1233.02. Taxable tangible personal property tax returns; county assessor; duties.section77-1233.03. Assessment of taxable tangible personal property; county assessor; duties.section77-1233.04. Taxable tangible personal property tax returns; change in value; omitted property; procedure; penalty; county assessor; duties.section77-1233.06. Taxable tangible personal property tax valuation or penalty; appeal; procedure; collection procedures.section77-1234. Violations; duty of officers upon discovery.section77-1236. Personal property; taxpayer; inspection by county assessor; authorized; subpoena; disobedience; contempt proceedings; confidentiality.section77-1237. Personal Property Tax Relief Act; act, how cited.section77-1238. Exemption from taxation; Property Tax Administrator; duties.section77-1239. Reimbursement for tax revenue lost because of exemption; calculation.section77-1244. Taxation of air carriers; definitions.section77-1245. Taxation of air carriers; assessment; collection; disbursement; allocation to this state; petition to Property Tax Administrator, when.section77-1246. Taxation of air carriers; real and personal property other than flight equipment.section77-1247. Taxation of air carriers; annual report; contents; failure to furnish report or information; penalty; waiver.section77-1248. Taxation of air carriers; taxable value; allocation; Property Tax Administrator; duties.section77-1249. Taxation of air carriers; tax rate; appeal.section77-1249.01. Taxation of air carriers; delinquency; interest; collection.section77-1250. Taxation of air carriers; when due; lien; distribution to counties; collection fee.section77-1250.02. Aircraft; owner, lessee, manager of hangar or land, report required; violation; penalty.section77-1250.03. Taxation of air carriers; taxes; delinquent; lien; collection.section77-1250.04. Taxation of air carriers; money and credits; surrender to Tax Commissioner.section77-1250.05. Taxation of air carriers; disposition of funds collected.section77-1301. Real property; assessment date; notice of preliminary valuation; damaged real property; adjustment.section77-1301.01. Appraisal; standards; establishment by Tax Commissioner; contracts; approval.section77-1303. Assessment roll.section77-1305. Certificate of assessment; contents; effect.section77-1306.01. Lands adjacent to rivers and streams; survey; report.section77-1307. Damaged real property; legislative findings and declarations; terms, defined.section77-1308. Damaged real property; property owner; file report; form; county assessor; county board of equalization; duties.section77-1309. Damaged real property; county board of equalization; adjust assessed valuation; notice; protests; filing; decision; appeal.section77-1311. County assessor; duties.section77-1311.01. Valuation of property; rounding numbers.section77-1311.02. Plan of assessment; preparation.section77-1311.03. County assessor; systematic inspection and review; adjustment required.section77-1312. County assessor; duty to file annual inventory of county personal property.section77-1313. Property; assessment; duty of county officer to assist; penalty.section77-1314. County assessor; use of income approach; when; duties; petition Tax Equalization and Review Commission; hearing; order.section77-1315. Adjustment to real property assessment roll; county assessor; duties; notice to owner of record; requirements; publication; political subdivision, budget hearing, inform county assessor; Department of Revenue, duty.section77-1315.01. Overvaluation or undervaluation; county assessor; report.section77-1316.01. Correction of tax rolls.section77-1317. Real property; assessment; omitted lands; correction; exceptions.section77-1318. Real property taxes; back interest and penalties; when; appeal.section77-1318.01. Improvements to real property; information statement filed with county assessor; forms; contents.section77-1322. Assessment of property; Board of Equalization; special assessments; invalid assessments for want of adequate notice; reassessment and relevy authorized.section77-1323. Public improvement; furnishing labor or material; certificate that equipment has been assessed.section77-1324. Public improvement; furnishing labor or material; falsifying certificate that equipment has been assessed; violation; penalty.section77-1327. Legislative intent; Property Tax Administrator; sales file; studies; powers and duties.section77-1329. Tax maps; county assessor; maintain.section77-1330. 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.section77-1331. Property Tax Administrator; tax records; duties.section77-1332. Appraisal of commercial or industrial property; Property Tax Administrator; powers.section77-1333. 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.section77-1334. Property Tax Administrator; inspections, investigations, and studies; administration of tax laws.section77-1335. Property valued by Property Tax Administrator; error; Property Tax Administrator; powers.section77-1338. Values established; effect.section77-1339. Joint or cooperative performance of assessment function; two or more counties; agreement; contents; approval by Tax Commissioner.section77-1342. Department of Revenue Property Assessment Division Cash Fund; created; use; investment.section77-1343. Agricultural or horticultural land; terms, defined.section77-1344. Agricultural or horticultural land; special valuation; when applicable.section77-1345. Agricultural or horticultural lands; special valuation; application.section77-1345.01. Agricultural or horticultural lands; special valuation; approval or denial; protest; appeal; failure to give notice; effect.section77-1346. Agricultural or horticultural lands; eligibility for special valuation; rules and regulations.section77-1347. Agricultural or horticultural lands; special valuation; disqualification.section77-1347.01. Agricultural or horticultural lands; special valuation; disqualification; procedure; protest; decision; appeal.section77-1359. Agricultural and horticultural land; legislative findings; terms, defined.section77-1363. Agricultural and horticultural land; classes and subclasses.section77-1371. Comparable sales; use; guidelines.section77-1374. Improvements on leased public lands; assessment; change of ownership; filing required; collection of tax.section77-1375. Improvements on leased lands; how assessed; apportionment.section77-1376. Improvements on leased lands; how assessed; notice.section77-1377. Statewide file of real property sales; creation; use.section77-1385. Historically significant real property; qualification.section77-1386. Historically significant real property; landmark ordinance or resolution; approval.section77-1387. Historically significant real property; application by property owner; approval.section77-1388. Historically significant real property; preliminary certificate of rehabilitation; filing with State Historic Preservation Officer.section77-1389. Historically significant real property; preliminary certificate of rehabilitation; filing with city, village, or county.section77-1390. Historically significant real property; final certificate of rehabilitation; issuance.section77-1391. Historically significant real property; valuation.section77-1392. Historically significant real property; Tax Commissioner; rules and regulations.section77-1393. Historically significant real property; State Historic Preservation Officer; rules and regulations.section77-1394. Historically significant real property; protests; procedure; appeal.section77-1395. Sales-restricted house; assessment; application; county assessor; duties.section77-1401. Terms, defined.section77-1402. State Treasurer; establish achieving a better life program or contract with another state.section77-1403. Account owner; designated beneficiary; death of designated beneficiary; transfer or distribution of account balances; notice regarding potential tax consequences; state claim or recovery; when prohibited.section77-1404. Contributions.section77-1405. Qualified program.section77-1406. Investment options; state investment officer; fiduciary responsibility.section77-1407. Funds held in trust; ABLE Program Fund; ABLE Expense Fund; created; use; investment; program assets; treatment.section77-1408. Annual audited financial report; supplemental information.section77-1409. State Treasurer; rules and regulations; powers.section77-1410. Act, how cited.section77-1411. Terms, defined.section77-1412. Give to Enable Support Cash Fund; created; use; investment.section77-1413. Give to Enable Support Program; created; purpose; participation; qualified individual; application; State Treasurer; duties.section77-1414. Rules and regulations.section77-1415. Legislative findings.section77-1416. Terms, defined.section77-1417. Nebraska educational savings plan trust; created; State Treasurer; Nebraska Investment Council; powers and duties.section77-1418. Advertising or promotional materials; restriction.section77-1419. Participation agreements; terms and conditions.section77-1420. Deposit of funds; Education Savings Plan Program Fund; Education Savings Plan Administrative Fund; Education Savings Plan Expense Fund; created; use; investment; State Treasurer; report.section77-1421. Participation agreement; cancellation; when; effect.section77-1422. Ownership rights under participation agreement.section77-1423. Benefits received; employer contributions; effect on other benefits or aid.section77-1424. Annual audited financial report.section77-1425. Benefits received; tax consequences.section77-1426. Assets of trust; how treated.section77-1427. Sections; how construed.section77-1428. College Savings Incentive Cash Fund; created; use; investment.section77-1429. Employer Matching Contribution Incentive Program; created; purpose; employer; application; State Treasurer; powers and duties.section77-1430. College Savings Plan Low-Income Matching Scholarship Program; established; participation; eligibility; application; State Treasurer; duties.section77-1501. County board of equalization; who constitutes; meetings; county officials; duties.section77-1502. Board; protests; form; report; notification.section77-1502.01. Board; referee; appointment; compensation; duties.section77-1503.01. Property exempt from equalization.section77-1504. Equalization of property; board; powers and duties; protest; procedure; notice of decision.section77-1504.01. Adjustment to class or subclass of real property; procedure.section77-1506.01. Application for reduction in value; waiver of notice.section77-1507. Board; duties; addition of omitted property; clerical errors; protest; procedure.section77-1507.01. Failure to give notice; effect.section77-1508. Board; examination of persons; production and inspection of records.section77-1509. Board; compelling attendance of witnesses; penalties; fees.section77-1510. Board; appeals, how taken.section77-1510.01. Board; powers; costs and fees.section77-1514. Abstract of property assessment rolls; prepared by county assessor; file with Property Tax Administrator.section77-1601. County tax levy; by whom made; when; what included; correction of clerical error; procedure.section77-1606. County tax levy; appeal by taxpayer; when taken; does not suspend collection.section77-1608. County tax levy; appeal by taxpayer; proceedings.section77-1610. Return of taxes paid; correction of tax rolls.section77-1613. Tax list; preparation; when and by whom; form and contents.section77-1613.01. Certification by county official to Property Tax Administrator; contents.section77-1613.02. Tax list; corrections; prohibited acts; violation; penalty.section77-1613.04. Assessment roll and tax list; corrections.section77-1614. Tax list; consolidated tax; how entered.section77-1615.01. Tax list; use of electronic data processing equipment; levy and collection of taxes.section77-1616. Tax list; delivery to county treasurer; when; warrant for collection.section77-1617. Tax list; property of county; form.section77-1618. Tax list; entry of amount.section77-1619. Judgments against public corporations; payment by tax levy.section77-1620. Judgments against public corporations; payment by levy in addition to levy for ordinary purposes.section77-1621. Judgments against public corporations; special tax levy; how collected.section77-1622. Judgments against public corporations; duty of corporate authorities to make levy.section77-1623. Judgments against public corporations; failure or refusal of corporate authorities to levy; action against officers; mandamus.section77-1624. Taxes delinquent five or more years; collection; receipts; proration; remittance of state taxes to State Treasurer; how credited.section77-1629. County, city, or school district; budget process; joint public hearing; when held; required attendees; county clerk; report; contents.section77-1630. Repealed. Laws 2026, LB803, § 29. Operative date January 1, 2027. Property Tax Request Act, how cited.section77-1631. Repealed. Laws 2026, LB803, § 29. Operative date January 1, 2027. Terms, defined.section77-1632. Property tax request; procedure; public hearing; resolution or ordinance; contents.section77-1633. Repealed. Laws 2026, LB803, § 29. Operative date January 1, 2027. Property tax request; increase by more than allowable growth percentage; notice and hearing; resolution or ordinance; requirements; certification; county clerk; county assessor; duties.section77-1634. Repealed. Laws 2026, LB803, § 29. Operative date January 1, 2027. Failure to comply with act; effect.section77-1701. Collection of taxes; county treasurer tax collector; statements; contents; special assessments; de minimis amount; how treated.section77-1702. Collection of taxes; medium of payment.section77-1703. Collection of taxes; separate payments; special assessments.section77-1704. Collection of taxes; entry of payment; receipt.section77-1704.01. Collection of taxes; notice; receipt; statement; contents.section77-1704.02. Collection of taxes; partial payments; when authorized.section77-1705. Collection of taxes; tax receipt; form; required information.section77-1706. Collection of taxes; receipts; how numbered.section77-1707. Collection of taxes; receipts; accountability of county treasurer.section77-1708. Collection of taxes; county treasurer; cash book.section77-1710. Collection of taxes; payments; how indicated on tax lists; county treasurer; duties.section77-1711. Collection of taxes; personal property; chargeable to county treasurer; liability for collection.section77-1715. Collection of taxes; personal tax roll; publication fees.section77-1716. Collection of taxes; notice to taxpayer.section77-1717. Collection of taxes; procedure.section77-1718. Collection of taxes; notice; issuance of distress warrant; affidavit of poverty; interest.section77-1719. Collection of taxes, personal; service and return of distress warrants; time allowed.section77-1719.01. Collection of taxes, personal; sheriff; report.section77-1719.02. Collection of taxes, personal; report of sheriff; county treasurer; verify; false return; notice; hearing; finding; penalty.section77-1719.03. Collection of taxes, personal; distress warrant; acceptance of partial payment.section77-1719.04. Collection of taxes, personal; false return; damages.section77-1719.05. Collection of taxes, personal; distress warrant; forwarding to another county.section77-1720. Collection of taxes, personal; levy and return of distress warrants; fees and commissions; mileage.section77-1721. Collection of taxes; distress warrants; record of county treasurer; exoneration from liability on bond.section77-1722. Collection of taxes, personal; distress warrant uncollected; suit by county treasurer.section77-1723. Collection of taxes, personal; distress warrant; removal from county of taxpayer; alias distress warrants.section77-1724. Collection of taxes, personal; return of property to owner upon payment; sale; notice.section77-1725.01. Collection of taxes; real property; removal or demolition; public officials; duties; lien on personal property.section77-1727. Collection of taxes; injunction and replevin prohibited; exceptions.section77-1734. Collection of taxes; entry on tax list of refunds.section77-1734.01. Refund of tax paid; claim; verification required; county board approval.section77-1735. Illegal or unconstitutional tax paid; claim for refund; procedure.section77-1736.06. Property tax refund; procedure.section77-1736.07. Property tax refund; procedure; applicability.section77-1737. Collection of taxes; no power to release or commute; recovery from public officials.section77-1738. Collection of taxes; when stricken from tax list.section77-1739. Collection of taxes; personal property; taxes delinquent for ten years; cancellation of interest on payment of principal.section77-1740. Collection of taxes; county treasurer's warrant book; entries.section77-1741. Collection of taxes; contract for or purchase of warrants or orders at discount by treasurer, forbidden; penalty.section77-1742. Collection of taxes, personal; statement of uncollected taxes filed by county treasurer; list of assessment errors.section77-1743. Collection of taxes; county treasurer; credit on settlement for delinquent real property taxes and special assessments.section77-1744. Collection of taxes; county treasurer; credit on settlement for delinquent personal property taxes.section77-1745. Collection of taxes; settlement of county treasurer; made with county board; when made.section77-1746. Collection of taxes; settlement of county treasurer; with county clerk when board not in session.section77-1748. Collection of taxes; settlement of county treasurer; certificate to local authorities.section77-1749. Collection of taxes; settlement of county treasurer; credit for delinquent taxes; audit of treasurer's books.section77-1750. Collection of taxes; settlement of county treasurer; adjustment with county clerk; order by county board.section77-1759. Collection of taxes; report to and payment of taxes and special assessments; when required.section77-1760. Collection of taxes; failure to report and pay taxes collected by county treasurer; suit on bond.section77-1761. Collection of taxes; failure to report and pay taxes collected by county treasurer; removal from office.section77-1762. Collection of taxes; failure to pay taxes collected by county treasurer; liability on bond.section77-1763. Collection of taxes; failure to make settlement with state; suit by Tax Commissioner.section77-1764. Collection of taxes; suit on behalf of state; where brought.section77-1765. Collection of taxes; suit on behalf of state; power of court to require disclosure; entry of judgment.section77-1766. Collection of taxes; suit by aggrieved municipal corporations.section77-1767. Collection of taxes; loss or destruction of tax records; new assessment or new records authorized.section77-1771. Collection of taxes; claim against governmental subdivision; deduction of personal taxes.section77-1772. Collection of taxes; interest on delinquent taxes; distribution.section77-1774. Collection of taxes; reciprocity with other states; taxes, defined.section77-1775. Tax paid as result of clerical error, misunderstanding, or mistake; refund or credit; procedure.section77-1775.01. Appeal resulting in lower value; refund; procedure.section77-1775.02. Changes to section 77-1775.01; applicability.section77-1776. Overpayment due to clerical error or mistake; return by political subdivision; how treated.section77-1777. Tax refund; sections applicable.section77-1778. Tax refund; file claim; when.section77-1779. Tax refund; claim; contents; form.section77-1780. Tax refund; Tax Commissioner; powers; duties; interest.section77-1781. Tax refund; denial; appeal.section77-1782. Tax refund; erroneous payment; how treated.section77-1783.01. Corporate taxes; corporate officer or employee; personal liability; collection procedure; limitation.section77-1784. Electronic filings; electronic fund transfers; required; when; penalty; disclosure to taxpayer.section77-1785. Residential real property; sale; proration of taxes due.section77-1801. Real property taxes; collection by sale; when.section77-1802. Real property taxes; delinquent tax list; notice of sale.section77-1803. Real property taxes; notice of sale; sufficiency of description.section77-1804. Real property taxes; delinquent tax list; publication and posting of notice; publication charges; publication on Department of Revenue website.section77-1805. Real property taxes; affidavits of publication; by whom made.section77-1806. Real property taxes; delinquent tax sale; when commenced and concluded.section77-1807. Real property taxes; delinquent tax sale; how conducted; sale of part; bid by land bank; effect.section77-1808. Real property taxes; delinquent tax sale; payment by purchaser; resale.section77-1809. Real property taxes; delinquent tax sales; purchase by county; assignment of certificate of purchase; interest; notice to land bank.section77-1810. Real property taxes; delinquent tax sales; purchase by political subdivisions authorized.section77-1811. Real property taxes; delinquent tax sales; purchase by political subdivisions; accounting by county treasurer.section77-1812. Real property taxes; county treasurer; record.section77-1813. Real property taxes; annual tax sale; return of county treasurer; when made; certified copy as evidence.section77-1814. Real property taxes; private tax sale; issuance of certificates.section77-1815. Real property taxes; county treasurer; attendance at tax sale; penalty.section77-1816. Real property taxes; fraudulent sales; penalty.section77-1817. Real property tax sales; prohibition against purchase by county treasurer; penalty.section77-1818. Real property taxes; certificate of purchase; lien of purchaser; subsequent taxes; purchaser provide notice; contents; administrative fee.section77-1819. Real property taxes; certificate of purchase; form.section77-1821. Real property taxes; tax receipt; entries.section77-1822. Real property taxes; certificate of purchase; assignable; fee.section77-1823. Real property taxes; tax sale certificates; fee.section77-1824. Real property taxes; redemption from sale; when and how made.section77-1825. Real property taxes; redemption from sale; entry on record; notice to and payment of redemption money to certificate holder.section77-1826. Real property taxes; redemption from sale; minors; time permitted.section77-1827. Real property taxes; redemption; persons with intellectual disability or mental disorder; time permitted.section77-1828. Real property taxes; redemption from sale; for whom made; reimbursement.section77-1829. Real property taxes; redemption from sale; extension of time by second sale.section77-1830. Real property taxes; redemption from sale; part interest in land; how made.section77-1831. Real property taxes; issuance of treasurer's tax deed; notice given by purchaser; contents.section77-1832. Real property taxes; issuance of treasurer's tax deed; service of notice; upon whom made.section77-1833. Real property taxes; issuance of treasurer's tax deed; proof of service.section77-1834. Real property taxes; issuance of treasurer's tax deed; notice to owner or encumbrancer by publication.section77-1835. Real property taxes; issuance of treasurer's tax deed; manner and proof of publication; false affidavit; penalty.section77-1836. Real property taxes; issuance of treasurer's tax deed; fee.section77-1837. Real property taxes; issuance of treasurer's tax deed; when; proceed by foreclosure; when; vacant and abandoned real estate.section77-1837.01. Real property taxes; tax deed proceedings; changes in law not retroactive; exceptions.section77-1838. Real property taxes; issuance of treasurer's tax deed; execution, acknowledgment, and recording; effect; lien for special assessments; pay surplus to previous owner.section77-1839. Real property taxes; issuance of tax deed by county treasurer; form.section77-1840. Real property taxes; issuance of treasurer's tax deed; recording of proceedings.section77-1841. Real property taxes; issuance of treasurer's tax deed; loss of tax sale certificate; procedure.section77-1842. Real property taxes; treasurer's tax deed; presumptive evidence of certain facts; lien for special assessments.section77-1843. Real property taxes; treasurer's tax deed; proof required to defeat tax title.section77-1844. Real property taxes; treasurer's tax deed; condition required to question title.section77-1845. Real property taxes; treasurer's tax deed; taxes paid; mistake in entry; effect.section77-1846. Real property taxes; treasurer's tax deed; effect of fraud.section77-1847. Real property taxes; wrongful sale by officers; purchaser held harmless by county; liability of officers.section77-1848. Sale of school real property for taxes; interest acquired by purchaser.section77-1849. Real property taxes; erroneous sale; refund of purchase money.section77-1850. Real property taxes; treasurer's tax deed; effect of acts of de facto officers.section77-1851. Real property taxes; assessed in wrong name; effect.section77-1852. Real property taxes; books and records; certified copies; presumptive evidence.section77-1853. Real property taxes; irregularities; effect.section77-1854. Real property taxes; irregularities enumerated.section77-1855. Real property taxes; recovery of real estate sold; limitation of action.section77-1856. Real property taxes; effect of failure to demand deed or to foreclose; cancellation of tax sales.section77-1857. County treasurer; seal; when used.section77-1858. Real property taxes; powers of sale; special assessments included; exception.section77-1859. Real property taxes; void tax sale; reimbursement of purchaser.section77-1860. Foreclosure by counties prior to 1903; decrees validated.section77-1861. Real property taxes and special assessments; extinguishment after fifteen years; vitalization of constitutional amendment.section77-1862. Real property taxes and special assessments; extinguishment after fifteen years; year 1943 and prior thereto; subsequent years.section77-1863. Real property taxes and special assessments; extinguished after fifteen years; not required to be certified.section77-1901. Tax liens; delinquency; order of county board directing foreclosure.section77-1902. Tax sale certificate; tax deed; right of holder to foreclosure; action in district court; limitation period; vacant and abandoned real estate.section77-1903. Foreclosure proceedings; confirmation of sale.section77-1904. Foreclosure proceedings; designation of property.section77-1906. Foreclosure proceedings; unknown owners; real property as defendant.section77-1908. Foreclosure proceedings; presumptive evidence.section77-1909. Foreclosure proceedings; decree; contents; attorney's fees.section77-1910. Foreclosure proceedings; surplus proceeds; application; limit of real property to be sold.section77-1911. Foreclosure proceedings; decree; order of sale, when issued; limitation.section77-1912. Foreclosure proceedings; sheriff's sale; political subdivision as purchaser; postponement of sale; notice.section77-1913. Foreclosure proceedings; examination by court; order for sheriff's deed; certificate of tax sale for subsequent taxes.section77-1914. Foreclosure proceedings; confirmation of sale; release of real property.section77-1915. Foreclosure proceedings; proceeds of sale; disposition.section77-1916. Foreclosure proceedings; surplus proceeds; disposition; prorating.section77-1917. Foreclosure proceedings; redemption; subsequent taxes paid; conditions.section77-1917.01. Delinquent special assessments; effect; foreclosure proceedings.section77-1918. Delinquent taxes; annual report by county treasurer; duty of county board; duty of county attorney; fees; failure to perform duty; penalty; removal, when.section77-1918.01. Foreclosure proceedings; county attorney fee; when effective.section77-1923. Foreclosure of tax lien by county under old law; sale prior to May 26, 1943; action to attack; limitation period.section77-1924. Foreclosure of tax lien by county under old law; sale after May 26, 1943; action to attack; limitation period.section77-1925. Foreclosure of tax lien by county under old law; sale not confirmed prior to May 26, 1943; action to attack; limitation period.section77-1927. Foreclosure of tax lien by county under old law; resale by county board.section77-1928. Foreclosure of tax lien by county under old law; sale of property; proceeds; disposition.section77-1934. Tax certificate foreclosure proceedings under old law; defective procedure; confirmation of sale not yet obtained; action to cure defects.section77-1935. Tax certificate foreclosure proceedings under old law; action to cure defects; conditions precedent.section77-1936. Tax certificate foreclosure proceedings; authority of governmental subdivisions to convey real property obtained thereunder.section77-1938. Tax foreclosure proceedings; defects subsequent to decree of foreclosure; proper completion of proceedings authorized.section77-1939. Tax foreclosure proceedings; defects subsequent to decree of foreclosure; application to complete proceedings.section77-1940. Tax foreclosure proceedings; defects subsequent to decree of foreclosure; notice of hearing; service.section77-1941. Tax foreclosure proceedings; defects subsequent to decree of foreclosure; hearing; determination.section77-2001. Inheritance tax; property taxable; transfer by will or inheritance; exception.section77-2002. Inheritance tax; property taxable; transfer in contemplation of death.section77-2003. Inheritance tax; to whom paid; who liable; lien; exception.section77-2004. Inheritance tax; rate; person subject to tax; enumerated; transfer to immediate relatives; exemption; applicability.section77-2005. Inheritance tax; rate; transfer to remote relatives; exemption.section77-2005.01. Relatives of decedent; computation of inheritance tax.section77-2006. Inheritance tax; rate; other transfers; exemption.section77-2007. Inheritance tax; property exempt.section77-2007.01. Uniform Reciprocal Transfer Tax Act; inheritance tax; when payable.section77-2007.02. Uniform Reciprocal Transfer Tax Act; construction; citation.section77-2007.03. Inheritance tax; property transferred to United States, state, or governmental subdivision; exempt.section77-2007.04. Inheritance tax; property; religious, charitable, or educational purposes; exempt.section77-2008. Inheritance tax; estates for life and remainder appraised and apportioned; rules and regulations; furnish to county judge.section77-2008.01. Inheritance tax; estates dependent upon contingencies or conditions; rate of tax; payment; investment of proceeds; redetermination of tax.section77-2008.02. Inheritance tax; estates for life and remainder; tax payable from corpus of estate without apportionment.section77-2008.03. Inheritance tax; power of appointment; method and manner of taxing.section77-2008.04. Inheritance tax; power of appointment; exercise or nonexercise; not subject to tax.section77-2009. Inheritance tax; delay in coming into possession of property; bond for tax; exception.section77-2010. Inheritance tax; when due; interest; bond; failure to file; penalty.section77-2011. Inheritance tax; distribution of property; duty of personal representative or trustee to deduct or collect tax.section77-2012. Inheritance tax; legacy charge upon real property; duty of heir or devisee to deduct tax.section77-2013. Inheritance tax; power of sale to raise funds to pay tax.section77-2014. Inheritance tax; payment by personal representative or trustee; where paid; receipt for tax; proper county, defined; tax apportioned among counties.section77-2015. Inheritance tax; reports required; contents; department; duties.section77-2017. Inheritance tax; transfer of stocks or loans by foreign executor or administrator; tax; how paid.section77-2018. Inheritance tax; erroneous payment refunded; limitation; procedure.section77-2018.01. Inheritance tax; proceedings for determination.section77-2018.02. 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.section77-2018.03. Inheritance tax; determination; notice served upon county attorney; duty of county attorney.section77-2018.04. Inheritance tax; proceedings for determination of; deductions allowed; enumerated.section77-2018.05. Inheritance tax; court may make final determination of; how determined.section77-2018.06. Inheritance tax; property received by decedent from prior decedent; credit against tax; how computed.section77-2018.07. Inheritance tax; tentative payment of tax; when; application; consent of county attorney required; procedure for payment of tentative tax.section77-2019. Inheritance tax; appraisal; appointment of appraisers.section77-2020. Inheritance tax; appraisement; duty of appraiser; objections; hearing on report.section77-2021. Inheritance tax; appraisement; county judge as appraiser.section77-2022. Inheritance tax; appraisement; determination and assessment of tax.section77-2023. Inheritance tax; appeal; procedure.section77-2024. Inheritance tax; appraisement; costs; fees; charged to estate of decedent.section77-2025. Inheritance tax; estate not subject to tax; determination.section77-2026. Inheritance tax; appraiser; extra fee or reward; penalty.section77-2027. Inheritance tax; what court has jurisdiction; transfer of proceedings.section77-2028. Inheritance tax; nonpayment; hearing; judgment; levy and execution.section77-2029. Inheritance tax; nonpayment; notification of county attorney; institution of proceeding to collect.section77-2030. Inheritance tax; annual statements.section77-2032. Inheritance tax; how credited.section77-2037. Inheritance tax; lien; expiration.section77-2038. Inheritance tax; decedent's will may direct apportionment of taxes; inter vivos instrument.section77-2039. 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.section77-2040. Inheritance tax; estate tax; decedent dying after December 31, 1982; provisions applicable; changes applicable January 1, 2008.section77-2101. Terms, defined.section77-2101.01. Estate tax; amount.section77-2101.02. Generation-skipping transfer tax; amount.section77-2101.03. Tax; calculation.section77-2102. Tax; when due; who liable; interest; lien; exception.section77-2104. Tax; net transfer; follow federal rules and regulations.section77-2105. Tax; administration; information and returns; penalty.section77-2106. Tax; proceeds; credited to General Fund.section77-2106.01. Tax; refunds; interest; claim.section77-2106.02. Tax; refund; Tax Commissioner; issue certificate; effect.section77-2108. Apportionment and proration of tax; basis.section77-2109. Tax; persons interested in the estate or transfer, defined.section77-2110. Tax; fiduciary; property not in gross estate or transfer; recover.section77-2111. Tax; fiduciary; contributions; recovery.section77-2112. Tax; county court; jurisdiction; determination; district court; jurisdiction.section77-2113. Tax; filings required.section77-2114. Tax filing; Tax Commissioner; powers and duties; failure to file; penalty.section77-2115. Tax; records confidential; exception; penalty.section77-2116. Changes by Laws 2002, LB 905; applicability.section77-2201. Warrants; payment; order of presentation.section77-2202. Warrants; registration; form of record.section77-2203. Warrants; registration; manner of making.section77-2204. Warrants; investment of educational trust funds; when authorized.section77-2205. Warrants; payment; time limitation; file claim with State Claims Board.section77-2206. Warrants; registration; order of payment; notice to holder; exception.section77-2208. Payments to county; county treasurer; receipt.section77-2209. Payments to municipality; municipal treasurer; receipt.section77-2210. Treasurer's books; how kept.section77-2211. Treasurer's books; penalty for neglect to keep.section77-2212. Treasurer's books; inspection.section77-2213. Treasurer; failure to notify holders of registered warrants; penalty.section77-2214. Treasurer; failure to register or pay warrants in order; penalty.section77-2215. Lost warrants; replacement issued; conditions; stop-payment order.section77-2301. State funds; deposit of funds; conditions.section77-2302. Federal Deposit Insurance Corporation references; how construed.section77-2303. State funds; depositories; bond required; approval; conditions.section77-2304. State funds; depositories; form of bond.section77-2305. State funds; depositories; limitations on amount deposited in any one bank.section77-2306. State funds; depositories; security in lieu of bonds.section77-2309. State funds; State Treasurer; duty to secure best terms possible.section77-2310. State funds; State Treasurer; making of profit prohibited; illegal removal of funds; penalty; liability on bond.section77-2311. State funds; State Treasurer; failure to act; penalty.section77-2312. County funds; deposit required; conditions.section77-2313. County funds; application by depositories; approval by county board.section77-2314. County funds; depositories; funds deposited pro rata.section77-2315. County funds; investment; securities authorized; interest; disposition; delivery of securities to successor.section77-2316. County funds; depositories; bond required; approval; conditions.section77-2317. County funds; depositories; form of bond; ineligible sureties.section77-2318. County funds; depositories; limitation on deposits; exception.section77-2318.01. County funds; deposit of excess, when.section77-2319. County funds; depositories; deposits outside of county; when.section77-2320. County funds; depositories; security in lieu of bond.section77-2323. County funds; deposit; violation; penalty.section77-2324. County funds; county treasurer; duty to secure best terms possible.section77-2325. County funds; county treasurer; prohibited acts; penalty; liability on bond.section77-2326. County fund; county treasurer; failure to act; penalty.section77-2326.01. Public money in hands of county and court officials; terms, defined.section77-2326.02. Clerk of the district court; deposit of funds.section77-2326.03. Clerk of the district court; depositories; designation.section77-2326.04. Public money in hands of court officials; deposits; security for repayment.section77-2326.05. Clerk of the district court; deposits; limitation.section77-2326.06. Clerk of the district court; deposits; security; contracts.section77-2326.07. Clerk of the district court; depositories; securities; list.section77-2326.08. Clerk of the county or district court; depositories; statement of funds.section77-2326.09. Clerk of the county or district court; deputies; employees; liability.section77-2327. Public funds; depository bonds; expiration.section77-2329. Public funds; treasurers or secretary-treasurers; when not liable under bond.section77-2334. Sinking funds of county, township and school districts; investment; conditions.section77-2335. Sinking funds of county and other governmental subdivisions; investment in registered warrants; purchase and holding for benefit of fund.section77-2336. Sinking funds of county; investment in registered warrants; authorization by county board; record.section77-2337. Sinking funds of city; investment in warrants; limitation; direction to treasurer.section77-2338. Sinking funds of school district; investment in warrants; limitation; direction to treasurer.section77-2339. Sinking funds of township; investment in warrants; limitation; direction to county treasurer.section77-2340. County funds; investment of funds; time deposits; security required; exception.section77-2341. Funds of governmental subdivision; investment of surplus; securities authorized.section77-2342. Metropolitan utilities district funds; deposit required.section77-2343. Metropolitan utilities district funds; depositories; designation; conditions.section77-2344. Metropolitan utilities district funds; depositories; bond or securities authorized.section77-2345. Metropolitan utilities district funds; depositories; limitation on amount.section77-2346. Metropolitan utilities district funds; depositories; duty to keep list of securities.section77-2349. Metropolitan utilities district funds; custodian of securities; withdrawal of funds.section77-2350. School district or township funds; deposit; conditions.section77-2350.01. School district or township funds; prorate deposits; when.section77-2350.02. School district or township treasurer; violation; penalty.section77-2351. Treasurers; when not liable on bond.section77-2352. School district or township funds; security requirements.section77-2353. Public power and irrigation district funds; deposit required.section77-2353.01. Public power districts; authorized investments.section77-2354. Public power and irrigation district funds; designation of depositories.section77-2355. Public power and irrigation district funds; depositories; bond or security required.section77-2356. Public power and irrigation district funds; deposits; limitation.section77-2357. Public power and irrigation district funds; depositories; power to enter into agreement.section77-2358. Public power and irrigation district funds; depositories; duty of treasurer to keep list of securities.section77-2359. Public power and irrigation district funds; depositories; statement of funds on deposit.section77-2360. Public power and irrigation district funds; deposit of funds; rules and regulations.section77-2361. Public power and irrigation district funds; treasurer or other officer; not liable on bond.section77-2362. Public funds; depositories; security.section77-2363. Public funds; actions to recover; validity of contracts.section77-2364. Public funds; depositories; authority to give bond or security.section77-2365. Revenue-Sharing Trust Fund; created; investment; expenditure.section77-2365.01. Funds of state or political subdivisions; deposit with qualifying mutual financial institutions; conditions.section77-2365.02. Funds of state or political subdivisions; investment or deposit in interest-bearing deposits; conditions.section77-2366. Funds of state or political subdivisions; deposit with capital stock financial institutions; conditions.section77-2367. Revisor of Statutes; duty.section77-2368. Sale of recyclable and reusable products, materials, and supplies; proceeds; disposition.section77-2369. Local hospital district; funds; deposit required; secretary-treasurer; duties.section77-2370. Local hospital district; selection of depository; procedure.section77-2371. Local hospital district; deposits; requirements.section77-2372. Local hospital district; investments authorized; interest; how credited.section77-2373. Local hospital district; depositories; bond requirements; payment of deposits.section77-2374. Local hospital district; bond; surety; limitation.section77-2375. Local hospital district; deposit; limitation on amount; excess deposit; security required.section77-2376. Local hospital district; excess deposit; security requirements.section77-2377. Local hospital district; deposit in institutions outside district; when.section77-2378. Local hospital district; security in lieu of bond authorized.section77-2381. Local hospital district; violations; penalty.section77-2382. Local hospital district; secretary-treasurer; duty.section77-2383. Local hospital district; secretary-treasurer; prohibited acts; violation; penalty; liability on bond.section77-2384. Local hospital district; secretary-treasurer; violation; penalty; recovery under bond; procedure.section77-2385. Local hospital district; time deposits authorized; requirements.section77-2386. Public Funds Deposit Security Act, how cited.section77-2387. Terms, defined.section77-2388. Authorized depositories; security; requirements.section77-2389. Security; how furnished.section77-2390. Deposit of trust receipt authorized.section77-2391. Security; delivery requirements; perfection.section77-2392. Substitution or exchange of securities authorized.section77-2393. Withdrawal of securities; when; effect.section77-2394. Deposit guaranty bond; statement required.section77-2395. Custodial official; duties.section77-2396. Custodial official; liability.section77-2397. Depositories of public money or public funds; powers.section77-2398. Deposits in excess of insured or guaranteed amount; requirements.section77-2399. Governmental unit; deposits in excess of insured amount; security interest; rights.section77-2411. Vacated town sites; payment of original amount of taxes; penalties remitted.section77-2420. Electronic funds transfer system; authorized.section77-2501. Act, how cited.section77-2502. Terms, defined.section77-2503. Application; form; qualified project; allocation of credit; transfer, sale, or assignment; use of credit.section77-2504. Owner of project; submit eligibility statement; additional filings.section77-2505. Insurance company; no additional retaliatory tax.section77-2506. Recapture or disallowance of federal credit; Nebraska credit recaptured.section77-2507. Rules and regulations.section77-2508. Changes made by Laws 2022, LB800, or Laws 2025, LB182; applicability.section77-2601. Terms, defined.section77-2602. Cigarette tax; rate; disposition of proceeds; priority.section77-2602.01. Tax; liability of consumer or user; collection.section77-2602.03. Increase in tax; applicability; stamping agents; duties; credit to wholesaler.section77-2602.04. Bonds; limitation on pledge of revenue.section77-2602.05. Cigarette tax; exempt transaction; refund; application; documentation; interest; tax refund formula authorized.section77-2602.06. Governor; agreement with federally recognized Indian tribe authorized; contents; tribal taxes; additional agreement, compact, or treaty authorized.section77-2603. Tax; stamps; tax meter impressions; requirements; stamping agent; license; application; form; service of process; corporate surety bond; Tax Commissioner; duties; directory license; application; term.section77-2603.01. Tribal stamp; authorized.section77-2604. Tax Commissioner; reports; contents; when due.section77-2604.01. Cigarette sales; reports required; contents.section77-2605. Cigarette purchase or sale records; inspection.section77-2606. Stamps; affix; cancellation.section77-2607. Stamping agent; stock; exempt from tax; conditions.section77-2608. Tax Commissioner; duties; audit; discount; funds; disposition.section77-2609. Stamps; spoiled and unused; destruction; conditions.section77-2610. Stamps; redemption by Tax Commissioner; errors; adjust.section77-2611. Stamps; unlawful sale.section77-2612. Tax Commissioner; personnel; rules and regulations; stamping agent; license; fee.section77-2613. State Treasurer; disbursements for administration.section77-2614. License; permit; stamp; alter; forge; counterfeit; violations; penalty.section77-2615. Prohibited acts; violations; penalty; prima facie evidence.section77-2615.01. Licensees; disciplinary action; procedure; appeal; joint and several liability; when.section77-2616. Use tax; rate.section77-2617. Use tax; payment; report.section77-2618. Use tax; delinquent; penalty.section77-2619. Use tax; violation; penalty.section77-2620. Contraband cigarettes; confiscation; destruction.section77-2621. Common carrier; unstamped cigarettes; bond; conditions; permit; fee.section77-2622. Common carrier; unstamped cigarettes; bond; permit; violation; penalty.section77-2623. Tax return; deficiency; notification; delivery.section77-2701. Act, how cited.section77-2701.01. Income tax; rate.section77-2701.02. Sales tax; rate.section77-2701.03. Changes; when effective; relief from liability; conditions.section77-2701.04. Definitions, where found.section77-2701.05. Agent, defined.section77-2701.06. Annexed to real estate, defined.section77-2701.07. Business, defined.section77-2701.08. Certified automated system, defined.section77-2701.09. Certified service provider, defined.section77-2701.10. Contractor or repairperson, defined.section77-2701.11. Delivery charges, defined.section77-2701.12. Direct mail, defined.section77-2701.13. Engaged in business in this state, defined.section77-2701.14. Entity-based exemption, defined.section77-2701.15. Governing board, defined.section77-2701.16. Gross receipts, defined.section77-2701.17. In this state or within the state, defined.section77-2701.18. Lease or rental, defined.section77-2701.19. Maintenance agreement, defined.section77-2701.20. Member states, defined.section77-2701.21. Model 1 seller, defined.section77-2701.22. Model 2 seller, defined.section77-2701.23. Model 3 seller, defined.section77-2701.24. Occasional sale, defined.section77-2701.25. Person, defined.section77-2701.26. Product-based exemption, defined.section77-2701.27. Property, defined.section77-2701.28. Purchase, defined.section77-2701.29. Purchase price, defined.section77-2701.30. Purchaser, defined.section77-2701.31. Retail sale or sale at retail, defined.section77-2701.32. Retailer, defined.section77-2701.33. Sale, defined.section77-2701.34. Sale for resale, defined.section77-2701.35. Sales price, defined.section77-2701.36. Seller, defined.section77-2701.37. Storage, defined.section77-2701.38. Streamlined sales and use tax agreement, defined.section77-2701.39. Tangible personal property, defined.section77-2701.40. Tax Commissioner, defined.section77-2701.41. Taxpayer, defined.section77-2701.42. Use, defined.section77-2701.43. Use-based exemption, defined.section77-2701.44. Building materials, defined.section77-2701.46. Manufacturing, defined.section77-2701.47. Manufacturing machinery and equipment, defined.section77-2701.48. Bundled transaction, defined.section77-2701.49. Delivered electronically, defined.section77-2701.50. Digital audio works, defined.section77-2701.51. Digital audiovisual works, defined.section77-2701.52. Digital books, defined.section77-2701.53. Digital code, defined.section77-2701.55. Admission, defined.section77-2701.56. Buyer-based exemption, defined.section77-2703. Sales and use tax; rate; collection; collection fee; understatement; prohibited acts; violation; penalty; interest.section77-2703.01. General sourcing rules.section77-2703.03. Direct mail sourcing.section77-2703.04. Telecommunications sourcing rule.section77-2704.02. Federal or state constitution or federal statute; exemption.section77-2704.03. Aircraft fuel; exemption.section77-2704.04. Minerals, oil, or gas; exemption.section77-2704.05. Motor vehicle fuels; diesel and compressed fuels; exemption.section77-2704.06. Contract entered into prior to June 1, 1967; exemption.section77-2704.07. Newspaper; exemption.section77-2704.08. Leased property; exemption.section77-2704.09. Insulin; prescription drugs; mobility enhancing equipment; medical equipment; exemptions.section77-2704.10. Prepared food and food and food ingredients; fees and admissions; exemption.section77-2704.11. Shipment outside this state; exemption.section77-2704.12. Nonprofit religious, service, educational, or medical organization; exemption; purchasing agents.section77-2704.13. Fuel, energy, or water sources; exemption.section77-2704.14. Coin-operated laundering and cleaning machines; exemption.section77-2704.15. Purchases by state, schools, or governmental units; exemption; purchasing agents.section77-2704.16. Purchases by Nebraska State Fair Board; exemption.section77-2704.17. Purchases by Nebraska Investment Finance Authority; exemption.section77-2704.20. Purchases by licensees of the State Racing and Gaming Commission; exemption.section77-2704.21. Purchase of motor vehicle for disabled person; exemption.section77-2704.22. Manufacturing machinery and equipment and related services; exemption.section77-2704.23. Semen and insemination services; exemption.section77-2704.24. Food or food ingredients; exemptions.section77-2704.25. Sales by school organizations; exemption.section77-2704.26. Aircraft; exemption.section77-2704.27. Railroad rolling stock; exemption.section77-2704.28. Leases between related companies; exemption.section77-2704.29. Sales tax payment; exemption from use tax.section77-2704.30. Use tax; general exemptions.section77-2704.31. Sales or use tax paid in another state; credit given.section77-2704.32. Projects outside the United States; refund of tax.section77-2704.33. Fixed-price contract; change in sales tax rate; refund of tax; failure to pay tax; penalty.section77-2704.34. Tax included in sale price; authorized.section77-2704.35. Agents treated as vendors; joint responsibility.section77-2704.36. Agricultural machinery and equipment; net wrap, bailing wire, and twine; exemption.section77-2704.38. State lottery tickets; exemption.section77-2704.39. Copyrighted material; used for rebroadcasting; exemption.section77-2704.40. Molds, dies, and patterns; exemption.section77-2704.41. Feed, water, veterinary medicines, and agricultural chemicals; exemption.section77-2704.42. Copies of public records; exemption; exception.section77-2704.43. Industrial machinery and equipment; reciprocal exemption.section77-2704.44. Use tax; when imposed.section77-2704.45. Ingredient or component parts; exemption.section77-2704.46. Food for human consumption; agricultural components; oxygen for aquaculture; exemption.section77-2704.47. Containers; exemption.section77-2704.48. Occasional sale; exemption.section77-2704.49. Reciprocal exemption.section77-2704.50. Railroad rolling stock; common or contract carrier; exemption.section77-2704.51. Telecommunications services or dark fiber between telecommunications companies; exemption.section77-2704.52. Prepaid calling service or prepaid wireless calling service; exemption.section77-2704.53. Videotape and film rentals; satellite programming and service; exemption.section77-2704.54. Purchase by electronic benefits transfer or food coupons; exemption.section77-2704.55. Certain contractor labor; refund; procedure; Department of Revenue Contractor Enforcement Fund; created; investment.section77-2704.56. Purchase of certain property or fine art by museum; exemption.section77-2704.58. Depositions, bills of exceptions, and transcripts sold by court reporter; exemption.section77-2704.59. Medical records; exemption.section77-2704.63. Youth sports event, youth sports league, or youth competitive educational activity; exemption.section77-2704.64. Repair or replacement parts for agricultural machinery and equipment used in commercial agriculture; exemption.section77-2704.65. Historic automobile museum; exemption.section77-2704.66. Currency or bullion; exemption.section77-2704.67. Membership or admission to or purchase by zoo or aquarium; exemption.section77-2704.68. Residential water service; exemption.section77-2704.69. Catalysts, chemicals, and materials used in the process of manufacturing ethyl alcohol; exemption.section77-2704.70. Feminine hygiene products; exemption.section77-2704.71. Diapers; exemption.section77-2704.72. Electric energy for motor vehicle; exemption.section77-2705. Sales and use tax; retailer; registration; permit; form; revocation; restoration; appeal; exempt sale certificate; violations; penalty; wrongful disclosure; online registration system.section77-2705.01. Direct payment permit; issuance; application; fee.section77-2705.02. Direct payment permit; rights and duties of holder.section77-2705.03. Direct payment permit; revocation; relinquishment.section77-2705.04. Record of sales tax permits; electronic access; fees.section77-2705.05. Direct payment permit; managed compliance agreements; authorized.section77-2706. Sales and use tax; resale certificate; effect; exemption certificate; fee; penalty; wrongful disclosure.section77-2706.01. Retailer of aircraft; use tax; option; election; conditions.section77-2706.02. Construction contractor; buyer-based exemption; appointment of purchasing agent; procedure; failure; client; apply for refund.section77-2707. Sales and use tax; sale of business; liability for tax.section77-2708. Sales and use tax; returns; date due; failure to file; penalty; deduction; amount; claim for refund; allowance; disallowance; proceedings; Tax Commissioner; duties regarding refund.section77-2708.01. Depreciable repairs or parts for agricultural machinery or equipment; refund of sales or use taxes; procedure.section77-2709. Sales and use tax; return; Tax Commissioner; deficiency determination; penalty; deficiency; notice; hearing; order.section77-2710. Sales and use tax; removal of personal property; concealment; Tax Commissioner; action.section77-2711. 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.section77-2712.02. Legislative findings.section77-2712.03. Streamlined sales and use tax agreement; ratified; governing board; members.section77-2712.04. Streamlined sales and use tax agreement; relationship to state law.section77-2712.05. Streamlined sales and use tax agreement; requirements.section77-2712.06. Agreement; effect.section77-2712.07. Rights under the agreement.section77-2713. Sales and use tax; failure to collect; false return; violations; penalty; statute of limitations.section77-2714. Terms; references; incorporation of federal law.section77-2714.01. Terms, defined.section77-2715. Income tax; rate; credits; refund.section77-2715.01. Income and sales tax; Legislature; set rates; limitations; primary rate; Tax Rate Review Committee; members; meetings; report.section77-2715.02. Rate schedules; established; other taxes; tax rate.section77-2715.03. Individual income tax brackets and rates; Tax Commissioner; duties; tax tables; other taxes; tax rate.section77-2715.07. Income tax credits.section77-2715.08. Capital gains; terms, defined.section77-2715.09. Capital stock; sale or exchange; extraordinary dividend and capital gains treatment.section77-2716. Income tax; adjustments.section77-2716.01. Personal exemptions; standard deduction; computation.section77-2716.03. Income tax; disallowance of itemized deductions; calculation.section77-2717. Income tax; estates; trusts; rate; fiduciary return; contents; filing; state income tax; contents; credits.section77-2724. Nonresident estates or trusts; income; how determined.section77-2725. Nonresident estate or trust; share of income; how determined.section77-2727. Income tax; partnership; subject to act; credit; election to file return at entity level; how treated.section77-2728. Income tax; partnership; income; how determined.section77-2729. Nonresident partner; income; how determined.section77-2730. Individual; resident estate or trust; income derived from another state; credit.section77-2731. Income tax; taxpayer; resident of more than one state; tax; credit.section77-2732. Married persons; separate federal returns; joint returns; how treated; revocation of election.section77-2733. Income tax; nonresident; income in Nebraska; method of determination of tax; exception.section77-2733.01. Partial-year resident; determination of income.section77-2734.01. Small business corporation shareholders; limited liability company members; determination of income; credit; Tax Commissioner; powers; return; when required; election to file return at entity level; how treated.section77-2734.02. Corporate taxpayer; income tax rate; how determined.section77-2734.03. Income tax; tax credits.section77-2734.04. Income tax; terms, defined.section77-2734.05. Income tax; unitary business; taxable income; how determined.section77-2734.06. Income tax; unitary business; apportionment of income.section77-2734.07. Income tax; adjustments to federal taxable income; rules and regulations.section77-2734.08. Income tax; group of corporations as taxpayer; adjustments to income.section77-2734.09. Income tax; unitary group; use of special apportionment formula; effect.section77-2734.10. Income tax; adjustment of factors.section77-2734.11. Income tax; corporate taxpayer; when deemed taxable in another state.section77-2734.12. Income tax; property factor; how determined.section77-2734.13. Income tax; payroll factor; how determined.section77-2734.14. Income tax; sales factor; how determined.section77-2734.15. Income tax; apportionment; petition for special method of apportionment; Tax Commissioner; powers and duties.section77-2734.16. Income tax; unitary business; three-factor formula.section77-2753. Income tax; withholding from wages and other payments.section77-2754. Income tax; withholdings; written statement required.section77-2755. Income tax; withholdings; deemed paid to Tax Commissioner.section77-2756. Income tax; employer or payor; withholding for tax.section77-2757. Income tax; employer or payor required to deduct; trust fund.section77-2758. Income tax; employer or payor; failure to deduct; effect.section77-2759. Income tax; taxable year.section77-2760. Income tax; accounting method.section77-2761. Income tax; return; required by whom.section77-2763. Income tax; taxpayer; deceased; return.section77-2764. Income tax; fiduciary; notice of qualification.section77-2765. Partial-year resident individual; filing requirements.section77-2767. Income tax; two returns required; when; total taxes due.section77-2768. Income tax; return; filing; when.section77-2769. Income tax; estimated tax; payment; date.section77-2769.01. Income tax; corporation; overpayment of estimated tax; adjustment; procedure.section77-2770. Income tax; filing or payment; extension of time; bond; when.section77-2770.01. Income tax; return; extension; provisions effective after January 1, 1969.section77-2771. Income tax; return, declaration, statement, signature; effect.section77-2772. Income tax; Tax Commissioner; records, form of returns.section77-2773. Income tax; partnership; taxable year; return.section77-2774. Income tax; Tax Commissioner; rules and regulations.section77-2775. Federal income tax return; modified or amended; change in tax liability owed to this state; taxpayer; duties; partnership; election; effect.section77-2776. Income tax; Tax Commissioner; return; examination; failure to file; notice; deficiency; notice.section77-2777. Income tax; deficiency; notice.section77-2778. Income tax; deficiency; written protest; time.section77-2779. Income tax; notice of Tax Commissioner's determination; mailing; contents.section77-2780. Income tax; Tax Commissioner; action on taxpayer's protest; when final.section77-2781. Tax Commissioner; proceedings; burden of proof; exceptions.section77-2782. Income tax; evidence; federal determination; admissible.section77-2783. Income tax; additional tax; notice; no appeal or protest; when.section77-2784. Income tax; deficiency; waive restrictions.section77-2785. Income tax; assessment; deficiency; date.section77-2786. Deficiency determination; notice; limitation; extension of time periods.section77-2787. Income tax; erroneous refund; deficiency; limitation.section77-2788. Income tax; delinquency; interest.section77-2789. Income tax; failure to file return; penalty.section77-2790. Income tax; deficiency; interest; failure to report or file; prohibited acts; penalties.section77-2791. Income tax; overpayment; refund; credit; Tax Commissioner; rules and regulations.section77-2792. Income tax; Tax Commissioner; abate unpaid assessment; waive penalties or interest.section77-2793. Claim for credit or refund; limitation.section77-2794. Income tax; overpayment; interest.section77-2795. Income tax; claim for refund; grounds; state; oral hearing.section77-2796. Income tax; Tax Commissioner; claim for refund; denial; notice.section77-2797. Income tax; Tax Commissioner; refund claim; notice of action; limitation; effect.section77-2798. Income tax; claim for refund; action; where brought.section77-2799. Income tax; claim for refund; filing required; action.section77-2801. Property; unpaid taxes; sale; when.section77-2802. Property; unpaid taxes; governing body; certify to county treasurer; certify value of property less than total taxes.section77-2803. Property; unpaid taxes; sale; date.section77-2804. Property; unpaid taxes; sale; notice; procedure if no bid is made.section77-2805. Property; unpaid taxes; notice to state and political subdivisions.section77-2806. Property; unpaid taxes; sale; who may purchase.section77-2807. Property; unpaid taxes; sale; proceeds; disposition.section77-2808. Property; unpaid taxes and costs; cancellation; when.section77-2809. Property; unpaid taxes; sale; proceeds insufficient; special assessments, interest, penalty; cancel.section77-2901. Nebraska Job Creation and Mainstreet Revitalization Act, how cited.section77-2902. Terms, defined.section77-2903. Local preservation ordinance or resolution; approval.section77-2904. Credit; amount; claim; approval; procedure.section77-2905. Application for credits; form; contents; officer; review; allocation of credits; notice of determination; denial; appeal; limit on credits; holder of allocation; duties.section77-2906. Request for final approval; form; approval; when; department; duties; extension; denial; appeal; credit; issuance of certificates; fee; credit carried forward.section77-2907. Fees.section77-2908. Recapture of credits; written notice; procedure; amount.section77-2909. Transfer, sale, or assignment of credit; limitation; use; notice; department; duties; powers.section77-2910. Rules and regulations; Nebraska State Historical Society; Department of Revenue; joint report; contents.section77-2911. Nebraska Job Creation and Mainstreet Revitalization Fund; created; use; investment.section77-2912. Application deadline; allocation, issuance, or use of credits deadline.section77-2913. Community Development Assistance Act, how cited.section77-2914. Legislative findings and declarations.section77-2915. Terms, defined.section77-2916. Community betterment organization; program proposal; apply for tax credit status.section77-2917. Program proposal; approvals required.section77-2918. Program proposals; approval; tax credits; allowance.section77-2919. Tax credit; allowance; manner.section77-2920. Tax credit; limitation on total amount.section77-3001. Terms, defined.section77-3002. Operator; license; application; limitations; background check; cause for denial; disciplinary action; cash device winnings; duty to check collection system.section77-3003. Distributor; license; application; limitations; background check; cause for denial; disciplinary action; fee; cash device winnings; duty to check collection system.section77-3003.01. 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; device appearance and advertising; acts prohibited.section77-3003.02. Operation of cash device; restrictions; requirements; licensee; disciplinary action.section77-3003.03. Manufacturer; license; application; limitations; fee; background check; cause for denial; disciplinary action.section77-3004. Mechanical amusement device; not cash devices; occupation tax; amount; payment.section77-3005. Occupation tax; addition to other taxes and fees; political subdivision; tax on mechanical amusement devices; prohibited.section77-3006. Tax Commissioner; administration of act; department; powers and duties.section77-3007. Occupation tax; payment; decal; form; display.section77-3008. Income tax, occupation tax, net operating revenue tax; distributor, operator, manufacturer; payment required, when; cash device prize; form for player, conditions.section77-3009. Violations; penalties.section77-3010. Violations; prosecution; limitation.section77-3011. Act, how cited.section77-3012. Net operating revenue; taxation; amount; manner; distribution.section77-3013. Central server.section77-3014. Manufacturer; cash device winnings; duty to check collection system.section77-3101. Volunteer Emergency Responders Incentive Act, how cited.section77-3102. Terms, defined.section77-3103. Qualification; points; basis.section77-3104. Certification administrator; designation; duties; notice to volunteer member; written certification.section77-3105. Certification administrator; certified list of volunteer members; duties; income tax credit.section77-3106. Laws 2018, LB760, retroactive applicability; certification administrator; duties; county board; duties.section77-3107. Relocation Incentive Act, how cited.section77-3108. Terms, defined.section77-3109. Tax credit; eligibility; amount; recapture; when; application; approval; claiming credit; procedure.section77-3110. Tax credit; annual limit.section77-3111. Qualifying employee; exclusion of wage income; conditions; recapture; when.section77-3112. Rules and regulations.section77-3113. Creating High Impact Economic Futures Act, how cited.section77-3114. Legislative findings.section77-3115. Terms, defined.section77-3116. Community betterment organization; program or project; tax credit status.section77-3117. Program or project; proposal; contents; department; review; evaluation.section77-3118. Tax credits; allowance; manner.section77-3119. Tax credit; eligibility; amount; nonrefundable.section77-3120. Tax credits; limit.section77-3121. Cast and Crew Nebraska Act, how cited.section77-3122. Legislative findings.section77-3123. Terms, defined.section77-3124. Qualifying expenditures; enumerated; exceptions.section77-3125. Tax credit; eligibility; amount.section77-3126. Tax credit; limitations.section77-3127. Production activity; application for qualification; contents; fee.section77-3128. Production activity; application for qualification; approval.section77-3129. Tax credit; application; contents.section77-3130. Tax credit; application; approval; audit; tax credit certification.section77-3131. Tax credit; how claimed; transfer.section77-3132. Tax credit; recipient; effect on grant eligibility.section77-3133. Rules and regulations.section77-3134. Nebraska Shortline Rail Modernization Act, how cited.section77-3135. Terms, defined.section77-3136. Tax credit; amount; limitations.section77-3137. Tax credit; application; contents.section77-3138. Tax credit; application; approval; certificate.section77-3139. Tax credit; how claimed.section77-3140. Tax credit; assignment.section77-3141. Tax credit; distribution.section77-3142. Rules and regulations.section77-3143. Tax credit; application; deadline.section77-3144. Nebraska Pregnancy Help Act, how cited.section77-3145. Legislative findings and declarations.section77-3146. Terms, defined.section77-3147. Eligible charitable organization; certification; contents; approval.section77-3148. Tax credit; individual taxpayer; amount.section77-3149. Tax credit; partnership, limited liability company, or subchapter S corporation; amount.section77-3150. Tax credit; estate or trust; amount.section77-3151. Tax credit; corporate taxpayer; amount.section77-3152. Tax credit; contributions; procedure; annual limit.section77-3153. Rules and regulations.section77-3154. Individuals with Intellectual and Developmental Disabilities Support Act, how cited.section77-3155. Terms, defined.section77-3156. Employer of direct support professional; tax credit; amount; application; approval.section77-3157. Direct support professional; tax credit; amount; application; approval.section77-3158. Employer of individual receiving services; tax credit; amount; application; approval.section77-3159. Employer providing services; tax credit; amount; application; approval.section77-3160. Tax credit; annual limit.section77-3161. Tax credit; distribution.section77-3162. Rules and regulations.section77-3163. Caregiver Tax Credit Act, how cited.section77-3164. Terms, defined.section77-3165. Tax credit; amount; application; approval; annual limit.section77-3166. Rules and regulations.section77-3167. Reverse Osmosis System Tax Credit Act, how cited.section77-3168. Terms, defined.section77-3169. Tax credit; qualifications; amount; application; approval; annual limit.section77-3170. Rules and regulations.section77-3171. Adoption Tax Credit Act, how cited.section77-3172. Tax credit; eligibility; amount.section77-3173. Rules and regulations.section77-3174. Act, how cited.section77-3175. Tax credit; eligibility; amount; distribution.section77-3176. Tax credit; sale; conditions; notification required.section77-3177. Rules and regulations.section77-3201. Land Reutilization Authority; created; powers; purpose.section77-3202. Authority; beneficiaries.section77-3203. Land Reutilization Commission; created; members; appointment; serve without compensation.section77-3204. Reutilization commission; meeting; officers; bond; oath.section77-3205. Authority; seal; adopt; conveyances; requirements.section77-3206. Authority; duties.section77-3206.01. Authority; sale of real property; notification to adjacent real property owner required.section77-3206.02. Authority; transfer to land bank authorized.section77-3207. Authority; employees; disbursements; fiscal year; audit; warrants.section77-3208. Authority; perpetual inventory.section77-3209. Authority; set up accounts; proceeds; how disbursed.section77-3210. Authority; members; employees; prohibited acts; violations; penalty.section77-3211. Sheriff; no bids; authority deemed purchaser; payment; applicability of section.section77-3212. Title subject to rights-of-way, easements, covenants, and rights of redemption.section77-3213. Act, how cited.section77-3301. Decedent's domicile; arbitration agreement.section77-3302. Arbitration board; hearings.section77-3303. Powers of board; contempt proceedings.section77-3304. Board; determination of domicile.section77-3305. Board; majority vote.section77-3306. Filing of determination of domicile and other documents.section77-3307. No interest for nonpayment of taxes.section77-3308. Compromise by parties to arbitration agreement.section77-3309. Board; compensation and expenses.section77-3310. Compromise agreement; amount accepted as full satisfaction of death taxes; filing of agreement; interest; how computed.section77-3311. Determination of domicile; election to invoke act; notice; rejection; effect.section77-3312. Reciprocal application.section77-3313. Terms, defined.section77-3314. Act, how interpreted.section77-3315. Act, how cited.section77-3316. Act, time of taking effect.section77-3401. Act, how cited.section77-3402. Political subdivisions; budget limitation; petition; election; procedure.section77-3404. Budget limitation; approval; effect.section77-3405. Petition; contents; election; when held.section77-3406. Election; notice; ballot; form.section77-3407. Petition; unlawful signature; penalty.section77-3408. Election; statutes; applicability.section77-3409. Budget limitation; two or more proposals; how treated; placed on ballot.section77-3410. Budget limitation; duration; termination; procedure.section77-3410.01. Budget limitation adopted prior to April 11, 1981; termination.section77-3411. Statutory limitation on budgets; not applicable; when.section77-3442. Property tax levies; maximum levy; exceptions.section77-3443. Other political subdivisions; levy limit; levy request; governing body; duties; allocation of levy.section77-3444. Authority to exceed maximum levy; procedure.section77-3445. Council on public improvements and services; membership; powers and duties.section77-3446. Base limitation, defined.section77-3501. Definitions, where found.section77-3501.01. Exempt amount, defined.section77-3501.02. Closely related, defined.section77-3502. Homestead, defined.section77-3503. Owner, defined.section77-3504. Household income, defined.section77-3505. Qualified claimant, defined.section77-3505.01. Married, defined.section77-3505.02. Maximum value, defined.section77-3505.03. Single, defined.section77-3505.04. Single-family residential property, defined.section77-3505.05. Medical condition, defined.section77-3505.06. Occupy, defined.section77-3506. Certain veterans; exemption; certain surviving spouses; application; remarriage, effect.section77-3506.02. County assessor; duties.section77-3506.03. Exempt amount; reduction; when; continued eligibility for exemption; when.section77-3507. Homesteads; assessment; exemptions; qualified claimants; based on income.section77-3508. Homesteads; assessment; exemptions; individuals; based on disability and income.section77-3509.01. Transfer of exemption to new homestead; procedure.section77-3509.02. Transfer of exemption to new homestead; rejection for original homestead; county assessor; duties.section77-3509.03. Homesteads; exemptions; property tax statement; contents.section77-3510. Homesteads; exemptions; transfers; claimants; forms; contents; county assessor; furnish; confidentiality.section77-3511. Homestead; exemption; application; execution.section77-3512. Homestead; exemption; application; when filed; failure to file; effect.section77-3513. Homestead; exemption; notice; contents.section77-3514. Homestead; exemption; failure to give notice; penalty; lien.section77-3514.01. Homestead; exemption; late application because of medical condition, death of spouse, or certification of status; filing; form; county assessor; powers and duties; rejection; notice; hearing.section77-3515. Homestead; exemption; new owner of property; when claimed.section77-3516. Homestead; exemption; application; county assessor; duties.section77-3517. Homestead; application for exemption; county assessor; Tax Commissioner; duties; refunds; liens; interest.section77-3519. Homestead; exemption; county assessor; rejection; applicant; complaint; contents; hearing; appeal.section77-3520. Homestead; exemption; Tax Commissioner; rejection or reduction; petition; contents; hearing; appeal.section77-3521. Tax Commissioner; rules and regulations.section77-3522. Violations; penalty; disallowance of claim; when; revocation of exemption; procedure; appeal.section77-3523. Homestead; exemption; county treasurer and county assessor; certify tax revenue lost within county; reimbursed; manner; distribution.section77-3524. Homestead; exemption; categories; Department of Revenue; maintain statistics.section77-3526. Paraplegic, multiple amputee; terms, defined.section77-3527. Property taxable; paraplegic veteran; multiple amputee; exempt; value; transfer of property; effect.section77-3528. Property taxable; paraplegic; multiple amputee; claim exemption.section77-3529. Homestead; exemption; application; denied; other exemption allowed.section77-3601. Act, how cited.section77-3602. Legislative findings.section77-3603. Terms, defined.section77-3604. Child care and education provider; income tax credit; application; contents; approval; distribution.section77-3605. Eligible staff member; income tax credit; application; contents; approval.section77-3606. Department; limit on credits; claiming credit; procedure; fraud or misrepresentation; disallowance of credit.section77-3607. Rules and regulations.section77-3701. Mobile home, defined.section77-3706. Owner, lessee, or manager of land; report mobile homes; form; contents of report; failure to report; penalty.section77-3707. Owner, lessee, or manager of land; permit; annual renewal.section77-3708. Mobile home; movement on road or highway; permit; conditions.section77-3709. Violations; penalty.section77-3710. Sections, how construed.section77-3801. Terms, defined.section77-3802. Franchise tax imposed.section77-3803. Franchise tax; rate.section77-3804. Franchise tax; limitation rate; limitation amount.section77-3805. Franchise tax; multistate financial institution; computation.section77-3806. Franchise tax; filing requirements; general provisions applicable; refunds; credit.section77-3807. Tax Commissioner; powers and duties.section77-3901. Act, how cited.section77-3902. Terms, defined.section77-3903. Notice of lien; filing; requirements; fee; billing.section77-3904. Failure to pay tax or fee; lien; procedures; priority; extension; termination; release or subordination.section77-3905. Action to collect delinquent amount; procedures; evidence; satisfaction of amount; trust fund; when constituted.section77-3906. Distraint and sale of taxpayer's property; procedures; conditions; powers and duties.section77-3907. Demand upon security; authorized; abatement; when.section77-3908. Actions prohibited; construction of act.section77-3910. Tax Commissioner; agreement with financial institution authorized; report.section77-4001. Act, how cited.section77-4002. Definitions; where found.section77-4002.01. Alternative nicotine product, defined.section77-4003. Cancel, defined.section77-4003.01. Consumable material, defined.section77-4003.02. Electronic nicotine delivery system, defined.section77-4003.03. Covered tobacco product, defined; pipe tobacco, defined.section77-4004. First owner, defined.section77-4004.01. Nicotine analogue, defined.section77-4004.02. Remote retail sale of covered tobacco products, defined.section77-4005. Revoke, defined.section77-4005.01. Snuff, defined.section77-4006. Suspend, defined.section77-4007. Tobacco products, defined.section77-4008. Tax imposed; payment.section77-4009. License required; when; application; contents.section77-4010. Application; place of business; fee.section77-4011. Issuance of license; rights.section77-4011.01. Certification required; when; application; contents; fee; issuance of certification.section77-4011.02. Nonresident manufacturer of electronic nicotine delivery systems; appoint agent for service of process.section77-4012. License or certification; revoke, cancel, or suspend; procedure.section77-4013. License or certification; restoration; fee.section77-4014. Licensee; file return; contents; pay tax.section77-4015. Return; review; deficiency; notice; delivery.section77-4016. Failure to file return; return and assessment by Tax Commissioner; notice.section77-4017. Records; requirements; inspection of business.section77-4018. Tax refund or credit.section77-4019. Hearing; procedure.section77-4020. Final decision; notification; appeal.section77-4021. Recovery of tax, interest, or penalty; effect.section77-4022. Tax; interest; penalty.section77-4023. Tax Commissioner; adopt rules and regulations.section77-4024. Violation; penalty.section77-4025. Tobacco Products Administration Cash Fund; created; use; transfers; investment.section77-4026. Violation; disciplinary action regarding license; administrative penalty; appeal.section77-4027. Contraband.section77-4101. Act, how cited.section77-4102. Legislative findings.section77-4103. Terms, defined.section77-4103.01. Qualified employee leasing company; employees; duty.section77-4104. Incentives; application; contents; fee; approval; agreements; contents.section77-4104.01. Incentives; credits or benefits; limitation.section77-4105. Incentives; income tax, personal property tax, sales and use tax; credits.section77-4106. Credits; use; refund claims; procedures; interest; appointment of purchasing agent.section77-4107. Recapture or disallowance of incentives.section77-4108. Incentives; transfer; when; effect.section77-4108.01. Refund claims; interest not allowable.section77-4109. Application; valid; when; limitation on new applications.section77-4110. Annual report; contents; joint hearing.section77-4111. Tax Commissioner; rules and regulations.section77-4112. Change in law; effect; operative date.section77-4113. Department of Revenue; estimate of sales tax refunds under Employment and Investment Growth Act; duties.section77-4209. Act, how cited.section77-4210. Purpose of act.section77-4211. Property Tax Credit Cash Fund; created; use; investment.section77-4212. Property tax credit; minimum amount; county treasurer; duties; disbursement to counties; Property Tax Administrator; State Treasurer; duties.section77-4301. Terms, defined.section77-4302. Possession by dealer; payment of tax required.section77-4303. Imposition of tax; rates.section77-4304. Stamps, labels, or other indicia; purchase; Tax Commissioner; duties.section77-4305. Tax; due and payable; when.section77-4306. Stamps, labels, or other indicia; affixed; when.section77-4307. Tax Commissioner; rules and regulations.section77-4308. Sections, how construed.section77-4309. Dealer; violations; penalties; statute of limitations.section77-4310. Tax Commissioner; assessment and collection of tax and penalties; duties.section77-4310.01. Tax proceeds; distribution.section77-4310.02. Overpayment of tax; Tax Commissioner; powers and duties; stamps, nonreturnable.section77-4310.03. Marijuana and Controlled Substances Tax Administration Cash Fund; created; use; investment.section77-4311. Tax determination; notice; requirements; jeopardy determination; effect.section77-4312. Jeopardy determination; petition for redetermination; procedure; deficiency; interest; seized property; sale; when; procedure; return of property; conditions; injunction; Tax Commissioner; powers.section77-4313. Injunction; suit prohibited.section77-4314. Tax and penalties; presumption; admissibility of evidence.section77-4315. Report; confidential; information; inadmissible; when.section77-4316. Tax Commissioner; powers; subpoena; enforcement.section77-4401. Good Life Transformational Projects Act, how cited.section77-4402. Purpose of act; legislative findings.section77-4403. Terms, defined.section77-4404. Good life district; application; contents; confidential; limitations.section77-4404.01. Sharing of information; authorized; rules and regulations.section77-4405. Good life district; project; approval; eligibility; reports required; reduced sales tax rate; sales tax refund; offset; boundary adjustments; procedure; development and design standards; project areas; established; procedure.section77-4406. Good life district; terminate; conditions.section77-4407. Act; not construed to limit authority of political subdivision.section77-4408. Good Life District Economic Development Act, how cited.section77-4409. Legislative findings.section77-4410. Terms, defined.section77-4411. Good life district economic development program; election required; procedure.section77-4412. Good life district economic development program; establishment; ordinance; contents; contracts and agreements; authorized; project areas; provisions applicable; eminent domain.section77-4413. Good life district economic development program; local sources of revenue; business occupation tax; allocated sales tax; local option sales and use tax; requirements.section77-4414. Good life district economic development fund; requirements.section77-4415. Local sources of revenue; use.section77-4416. Good life district economic development program; audit.section77-4417. Nebraska Budget Act; not applicable; when.section77-4418. Issuance of bonds; purpose; not general obligation of city.section77-4419. Issuance of bonds; immunity.section77-4420. Issuance of bonds; authorization; form.section77-4421. Bonds; signatures; validity.section77-4422. Bonds, contracts, and other obligations; powers of city.section77-4423. Refunding bonds; authorized; proceeds; investment.section77-4424. Refunding bonds; provisions applicable.section77-4425. Bonds; securities; investment authorized.section77-4426. Bonds, contracts, and other obligations; consent and other proceedings not required.section77-4427. Validity and enforceability of bonds, contracts, and agreements; presumption.section77-4428. Bonds; tax exempt.section77-4429. Bondholders; pledge and agreement of the state.section77-4430. Act, how construed.section77-4431. Sharing of information; authorized; rules and regulations.section77-4501. Rental company; collect fee; when; use; effect on growth limit on budget; collection.section77-4601. Estimate of General Fund net receipts; certification by Tax Commissioner and Legislative Fiscal Analyst.section77-4602. Actual General Fund net receipts; public statement by Tax Commissioner; Tax Commissioner; duties; transfer of funds; when.section77-4603. Special session of Legislature; new certification required; recertification; when.section77-4901. Act, how cited.section77-4902. Policy.section77-4903. Definitions, where found.section77-4904. Additional definitions.section77-4905. Agreement, defined.section77-4906. Base year, defined.section77-4907. Base-year employee, defined.section77-4908. Board, defined.section77-4909. Company, defined.section77-4910. Company training program, defined.section77-4911. Company workplace safety program, defined.section77-4912. Compensation, defined.section77-4913. Educational institution training program, defined.section77-4914. Employee, defined.section77-4915. Employee benefit program, defined.section77-4916. Entitlement period, defined.section77-4917. Equivalent employees, defined.section77-4918. Investment, defined.section77-4919. Number of new employees, defined.section77-4920. Project, defined.section77-4921. Project year, defined.section77-4922. Qualified business, defined.section77-4923. Qualified property, defined.section77-4924. Related persons, defined.section77-4925. Wage benefit credit, defined.section77-4926. Year, defined.section77-4927. Wage benefit credit; calculation; excess withholding; refund.section77-4927.01. Alternate wage benefit credit; calculation; use.section77-4927.02. Refund claims; interest not allowable.section77-4928. Wage benefit credit; application for agreement; contents; fee; approval.section77-4929. Wage benefit credit; recapture or disallowance; interest and penalties.section77-4930. Transfer of project.section77-4931. Transactions and activities excluded.section77-4932. Rules and regulations.section77-4933. Report; contents; joint hearing.section77-4934. Act; applicability.section77-4934.01. Changes to act; applicability.section77-4934.02. Laws 1997 changes to act; applicability.section77-4935. Filing of applications; limitation.section77-5001. Act, how cited.section77-5002. Terms, defined.section77-5003. Tax Equalization and Review Commission; created; commissioners; term.section77-5004. Commissioner; qualifications; conflict of interests; continuing education; expenses; mileage; salaries.section77-5005. Commission; meetings; quorum; orders.section77-5006. Office space.section77-5007. Commission; powers and duties.section77-5007.01. Appeals by county assessor; appointment of attorney.section77-5008. Commission; writs of mandamus; costs.section77-5009. Personnel; special masters; referees.section77-5010. Political subdivisions; levy not restricted.section77-5011. Chairperson; powers and duties.section77-5013. Commission; jurisdiction; time for filing; filing fee.section77-5015. Appeals; hearing; notice.section77-5015.02. Single commissioner hearing; evidence; record; rehearing.section77-5016. Hearing or proceeding; commission; powers and duties; false statement; penalty; costs.section77-5016.01. Oath, affirmation, or statement; perjury.section77-5016.02. Subpoena for witness; authorized.section77-5016.03. Subpoena for witness; contents.section77-5016.04. Subpoena for witness; service.section77-5016.05. Witnesses; attendance required; fees.section77-5016.06. Witness; demand fees; when.section77-5016.07. Witness; demand for fees; effect.section77-5016.08. Prohibited acts; penalty.section77-5016.09. Death or disability of party; transfer of property; effect on proceeding.section77-5017. Appeals or petitions; orders authorized.section77-5018. Appeals; decisions and orders; requirements; publication on website; correction of errors.section77-5019. Appeals; judicial review; procedure.section77-5020. County assessor or deputy assessor; invalidation or suspension of certificate; appeal.section77-5021. Rules and regulations.section77-5022. Commission; annual meeting; powers and duties.section77-5023. Commission; power to change value; acceptable range.section77-5024.01. Notice; contents.section77-5026. Commission; change of value; hearing; procedure.section77-5027. Commission; change valuation; Property Tax Administrator; duties.section77-5028. Commission; enter order.section77-5029. County assessor; recertify county abstract; Property Tax Administrator; duties.section77-5030. Property Tax Administrator; certify distributed taxable value.section77-5031. Tax Equalization and Review Commission Cash Fund; created; use; investment.section77-5201. Act, how cited.section77-5202. Legislative findings.section77-5203. Terms, defined.section77-5204. Beginning Farmer Board; created; duties.section77-5205. Board; members; vacancies; removal.section77-5206. Board; officers; expenses.section77-5207. Board; quorum.section77-5208. Board; meetings; application; approval; deadline.section77-5209. Beginning farmer or livestock producer; qualifications.section77-5209.01. Tax credit for financial management program participation.section77-5209.02. Personal property tax exemption; authorized; application; form; county assessor; duties; protest; hearing; appeal; continuation of exemption.section77-5210. Board; annual report.section77-5211. Owner of agricultural assets; tax credit; when.section77-5212. Rental agreement; requirements; appeal.section77-5213. Tax credit; amount; agreement; review.section77-5214. Board; support and assistance.section77-5215. Changes; when operative.section77-5401. Act, how cited.section77-5402. Legislative findings and declaration.section77-5403. Terms, defined.section77-5404. Employee of qualified employee leasing company; how treated.section77-5405. Incentives; application; fee; approval; written agreement.section77-5406. Transactions and activities not eligible for incentives.section77-5407. Credits authorized.section77-5408. Credits; how used.section77-5409. Recapture or disallowance of credits; procedure.section77-5410. Incentives; transferable; when; effect.section77-5411. Application; time of filing.section77-5412. Report; contents.section77-5413. Application; filing deadline.section77-5414. Rules and regulations.section77-5501. Act, how cited.section77-5502. Policy.section77-5503. Definitions, where found.section77-5504. Additional definitions.section77-5505. Agreement, defined.section77-5506. Base year, defined.section77-5507. Base-year employee, defined.section77-5508. Board, defined.section77-5509. Company, defined.section77-5510. Company training program, defined.section77-5511. Company workplace safety program, defined.section77-5512. Compensation, defined.section77-5513. Educational institution training program, defined.section77-5514. Employee, defined.section77-5515. Employee benefit program, defined.section77-5516. Entitlement period, defined.section77-5517. Equivalent employees, defined.section77-5518. Genetic information, defined.section77-5519. Genetic test, defined.section77-5520. Investment, defined.section77-5521. Nebraska average annual wage, defined.section77-5522. Number of new employees, defined.section77-5523. Project, defined.section77-5524. Project year, defined.section77-5525. Qualified business, defined.section77-5526. Qualified employee leasing company, defined.section77-5527. Qualified property, defined.section77-5528. Related persons, defined.section77-5529. Start date, defined.section77-5530. Year, defined.section77-5531. Wage benefit credit; calculation; use.section77-5532. Refund; interest disallowed.section77-5533. Alternate investment tax credit; use.section77-5534. Application; contents; fee; confidentiality.section77-5535. Board; quorum; meetings; procedures.section77-5536. Application; approval; procedure.section77-5537. Employment practices prohibited.section77-5538. Tax credit; recapture or disallowance; interest and penalties.section77-5539. Transfer of project.section77-5540. Transactions and activities excluded.section77-5541. Rules and regulations.section77-5542. Report; contents; joint hearing.section77-5543. Filing of applications; limitation.section77-5544. Audit; costs; confidentiality; violation; penalty.section77-5601. Tax amnesty program; application; department; powers and duties; Department of Revenue Enforcement Fund; created; use; investment.section77-5701. Act, how cited.section77-5702. Legislative findings.section77-5703. Definitions, where found.section77-5704. Applicability of other definitions.section77-5705. Base year, defined.section77-5706. Base-year employee, defined.section77-5707. Compensation, defined.section77-5707.01. County average weekly wage, defined.section77-5707.02. Data center, defined.section77-5708. Entitlement period, defined.section77-5709. Equivalent employees, defined.section77-5710. Investment, defined.section77-5711. Motor vehicle, defined.section77-5712. Nebraska average weekly wage, defined.section77-5713. Nebraska employee, defined.section77-5714. Number of new employees, defined.section77-5715. Qualified business, defined.section77-5716. Qualified employee leasing company, defined.section77-5717. Qualified property, defined.section77-5718. Related persons, defined.section77-5719. Taxpayer, defined.section77-5719.01. Tier 6 weekly required compensation, defined.section77-5719.02. Wages, defined.section77-5720. Year, defined.section77-5721. Year of application, defined.section77-5722. Qualified employee leasing company; employees; duty.section77-5722.01. Employees; verification of status required; exclusion.section77-5723. Incentives; application; contents; fee; approval; when; agreements; contents; modification; foreign adversarial company; ineligible.section77-5724. Incentives; credits or benefits; limitation.section77-5725. Tiers; requirements; incentives; enumerated; deadlines.section77-5726. Credits; use; refund claims; procedures; interest; appointment of purchasing agent; protest; appeal.section77-5727. Recapture or disallowance of incentives.section77-5728. Incentives; transfer; when; effect; disclosure of information.section77-5728.01. Base-year employees; recalculation, when.section77-5729. Refunds; interest not allowable.section77-5730. Application; valid; when.section77-5731. Reports; content; joint hearing.section77-5733. Rules and regulations.section77-5734. Department of Revenue; estimate of sales and use tax refunds; duties.section77-5735. Changes to sections; when effective; applicability.section77-5801. Act, how cited.section77-5801.01. Legislative findings.section77-5802. Business firm, defined.section77-5803. Research tax credit; amount.section77-5804. Research tax credit; use; interest.section77-5805. Building materials; sales or use tax; presumption.section77-5806. Applicability of act.section77-5807. Report; contents; joint hearing.section77-5808. Employees; verification of status required, when; research tax credit; calculation.section77-5901. Act, how cited.section77-5902. Act; administration; purpose.section77-5903. Terms, defined.section77-5904. Tax credit; application; contents; advisory committee.section77-5905. Applications; approval; limit.section77-5906. Tax credit; amount; claim; expiration; interest.section77-5907. Report; contents; joint hearing.section77-5908. Employees; verification of status required; exclusion.section77-6101. Act, how cited.section77-6102. Terms, defined.section77-6103. Nebraska long-term care savings plan; created; State Treasurer; powers and duties; participation agreement.section77-6104. Nebraska long-term care savings plan trust; created; State Treasurer; state investment officer; duties.section77-6105. Qualified individual; withdrawals authorized.section77-6106. Long-Term Care Savings Plan Act; termination; participant; entitled to account balance.section77-6201. Legislative findings and declarations.section77-6202. Terms, defined.section77-6203. Nameplate capacity tax; annual payment; exemptions; Department of Revenue; duties; owner; file report; interest; penalties.section77-6204. County treasurer; distribute revenue; calculation.section77-6301. Act, how cited.section77-6301.01. Legislative findings.section77-6302. Terms, defined.section77-6303. Qualified small business; certification; application; form; director; duties; qualification; eligibility for tax credits.section77-6304. Pass-through entity; certification as qualified fund; application; form; director; duties; qualification; eligibility for tax credits.section77-6305. Individual, trust, or pass-through entity; certification; application; form; director; duties; qualification; eligibility for tax credits.section77-6306. Tax credit; amount; director; allocation; limitation; reallocation; when; notice to director; tax credit certificates issued; holding period.section77-6307. Annual report; contents; failure to file; effect; final report; when required.section77-6308. Tax credit recaptured; when; director; powers and duties.section77-6310. Rules and regulations.section77-6401. Act, how cited.section77-6402. Qualified judgment, defined.section77-6403. Imposition of sales and use tax; procedure; Tax Commissioner; duties.section77-6404. Imposition of sales and use tax; limitation.section77-6405. Property tax levy; required.section77-6406. Act, termination.section77-6501. Key Employer and Jobs Retention Act, how cited.section77-6502. Purpose of act.section77-6503. Definitions, where found.section77-6504. Additional definitions.section77-6505. Base year, defined.section77-6506. Base-year employees, defined.section77-6507. Change in ownership and control, defined.section77-6508. Equivalent employees, defined.section77-6509. Key employer, defined.section77-6510. Nebraska statewide average hourly wage for any year, defined.section77-6511. Performance period, defined.section77-6512. Qualified business, defined.section77-6513. Taxpayer, defined.section77-6514. Wage retention credit, defined.section77-6515. Year, defined.section77-6516. Wage retention credit; amount; use.section77-6517. Wage retention credit; application; fee; confidentiality; approval of application; conditions; notice; agreement.section77-6518. Wage retention credit; recapture or disallowance; interest; penalties.section77-6519. Wage retention credit; transferable; when; effect.section77-6520. Rules and regulations.section77-6521. Reports; joint hearing.section77-6522. Application; valid; when; director; Tax Commissioner; powers and duties.section77-6523. Applications; deadline.section77-6524. Defense Efforts Workforce Act, how cited.section77-6525. Act; purpose.section77-6526. Definitions, where found.section77-6527. Additional definitions.section77-6528. Base year, defined.section77-6529. Defense contractor, defined.section77-6530. Full-time employee, defined.section77-6531. Nebraska statewide average hourly wage for any year, defined.section77-6532. Performance period, defined.section77-6533. Qualified employee, defined.section77-6534. Qualified employer, defined.section77-6535. Taxpayer, defined.section77-6536. Wage credit, defined.section77-6537. Year, defined.section77-6538. Wage credit; amount; use.section77-6539. Wage credit; application; fee; confidential information; approval; conditions; notice; agreement.section77-6540. Wage credit; recapture or disallowance; interest; penalties.section77-6541. Wage credit; transferable; when; effect.section77-6542. Rules and regulations.section77-6543. Report; joint hearing.section77-6544. Grow the Good Life Act, how cited.section77-6545. Purpose of act.section77-6546. Terms, defined.section77-6547. Additional definitions.section77-6548. Wage retention credit; amount; use.section77-6549. Wage retention credit; application; fee; confidentiality; approval of application; conditions; notice; agreement.section77-6550. Wage retention credit; recapture or disallowance; interest; penalties.section77-6551. Wage retention credit; transferable; when; effect.section77-6552. Rules and regulations.section77-6553. Reports; joint hearing.section77-6554. Application; valid; when; director; Tax Commissioner; powers and duties.section77-6555. Applications; deadline.section77-6601. Act, how cited.section77-6602. Legislative findings.section77-6603. Terms, defined.section77-6604. Eligible business; program certification application; approval; requirements; agreement.section77-6605. Program certification application; consideration; limitations.section77-6606. Tax credit; application; contents; requirements; approval; effect.section77-6607. Tax credit; amount; use; how claimed.section77-6608. Tax credit; reduction, termination, or rescission; repayment or recapture of tax credit.section77-6609. Trade secret; confidentiality.section77-6610. Reports.section77-6611. Rules and regulations.section77-6701. Act, how cited.section77-6702. Terms, defined.section77-6703. Tax credit for school district taxes paid.section77-6704. Tax credit; refundable; procedure for certain taxpayers.section77-6705. Rules and regulations.section77-6706. Tax credit for community college taxes paid.section77-6801. Act, how cited.section77-6802. Policy.section77-6803. Definitions, where found.section77-6804. Additional definitions.section77-6805. Base year, defined.section77-6806. Base-year employee, defined.section77-6807. Carryover period, defined.section77-6808. Compensation, defined.section77-6809. Director, defined.section77-6810. Equivalent employees, defined.section77-6811. Investment, defined.section77-6812. Motor vehicle, defined.section77-6813. NAICS, defined.section77-6814. Nebraska statewide average hourly wage for any year, defined.section77-6815. Number of new employees, defined.section77-6816. Performance period, defined.section77-6817. Qualified employee leasing company, defined.section77-6818. Qualified location, defined.section77-6819. Qualified property, defined.section77-6820. Ramp-up period, defined.section77-6821. Related persons, defined.section77-6822. Taxpayer, defined.section77-6823. Wages, defined.section77-6824. Year, defined.section77-6825. Year of application, defined.section77-6826. Qualified employee leasing company; employees; duty.section77-6827. Incentives; application; contents; fee; approval, when; application; deadlines; foreign adversarial company; ineligible.section77-6828. Agreement; requirements; contents; confidentiality; exceptions; duration of agreement; incentives; use.section77-6829. Qualified locations; base-year employment, compensation, and wage levels; review and certification; effect.section77-6830. Transactions and activities excluded.section77-6831. Tax incentives; amount; conditions; fee; ImagiNE Nebraska Cash Fund; created; use; investment.section77-6832. Income tax credits; use; tax incentive credits; use; refund claims; filing requirements; audit; director; Tax Commissioner; powers and duties; appeal.section77-6833. Incentives; recapture or disallowance; conditions; procedure.section77-6834. Incentives; transferable; when; effect.section77-6835. Refunds; interest not allowable.section77-6836. Application; valid; when; director; Tax Commissioner; powers and duties.section77-6837. Reports; contents; joint hearing.section77-6838. Rules and regulations.section77-6839. Tax incentives; estimates required; when; exceed base authority; limit on applications.section77-6840. Employment and wage data information; Department of Labor; duty.section77-6841. Workforce training and infrastructure development; revolving loan program; legislative findings; Department of Economic Development; duties; ImagiNE Nebraska Revolving Loan Fund; created; use; investment.section77-6842. Workforce training loan; application; partnering entities; loan approval; factors considered.section77-6843. Infrastructure development loan; application; approval; factors considered.section77-6844. Nebraska-based covered entity under federal law; application; approval; conditions; director; issue agreement, when.section77-6845. Nebraska-based covered entity under federal law; agreement; contents; limitations.section77-6846. Nebraska-based covered entity under federal law; incentives or credits; use.section77-6847. Changes to sections; when effective; applicability.section77-6901. Act, how cited.section77-6902. Definitions, where found.section77-6903. Additional definitions.section77-6904. Base year, defined.section77-6905. Base-year employee, defined.section77-6906. Economic redevelopment area, defined.section77-6907. Equivalent employees, defined.section77-6908. Investment, defined.section77-6909. Nebraska statewide average hourly wage for any year, defined.section77-6910. Number of new employees, defined.section77-6911. Performance period, defined.section77-6912. Qualified location, defined.section77-6913. Qualified property, defined.section77-6914. Ramp-up period, defined.section77-6915. Related taxpayers, defined.section77-6916. Taxpayer, defined.section77-6917. Wages, defined.section77-6918. Year, defined.section77-6919. Incentives; application; contents; fee; approval; conditions; agreement; confidentiality; limitation on new applications.section77-6920. Tax credits; conditions; amounts; teleworker; treatment.section77-6921. Existing business acquisition, disposal, reorganization, or relocation; computation; certain transactions excluded.section77-6922. Tax credits; use.section77-6923. Tax credits; recapture; amount; deadline.section77-6924. Employees; verification of status required; exclusions.section77-6925. Incentives; transfer; when.section77-6926. Refunds; interest not allowable.section77-6927. Base-year employment levels; review and certification; effect.section77-6928. Reports.section77-7001. Act, how cited.section77-7002. Terms, defined.section77-7003. Tax credit; eligibility; amount; use; application.section77-7004. Tax credit; application; approval; limitation; department; duties.section77-7005. Tax credit; how claimed; excess; how treated.section77-7006. Tax credit; distribution.section77-7007. Limitation on new applications.section77-7008. Rules and regulations.section77-7009. Nebraska Biodiesel Tax Credit Act, how cited.section77-7010. Terms, defined.section77-7011. Tax credit; eligibility; amount; use; application.section77-7012. Tax credit; application; approval; limitation.section77-7013. Tax credit; how claimed; excess; how treated.section77-7014. Tax credit; distribution.section77-7015. Limitation on new applications.section77-7016. Rules and regulations.section77-7017. Sustainable Aviation Fuel Tax Credit Act, how cited.section77-7018. Terms, defined.section77-7019. Tax credit; amount; qualifications; application; approval; annual limit.section77-7020. Tax credit; distribution.section77-7021. Rules and regulations.section77-7022. Act; termination.section77-7201. Act, how cited.section77-7202. Terms, defined.section77-7203. Parent or legal guardian; tax credit; eligibility; amount; application; approval, conditions.section77-7204. Taxpayer; qualifying contribution; income tax; premium and related retaliatory tax; franchise tax; credit; amount; eligibility; application; approval, conditions.section77-7205. Rules and regulations.section77-7301. Act, how cited.section77-7302. Purpose of act.section77-7303. Terms, defined.section77-7304. School District Property Tax Relief Credit Fund; created; use; investment; fund transfers.section77-7305. Property tax credit; amount; county treasurer; duties.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/browse-chapters.php?chapter=77Fetched: 10/20/2026