https://library.partnertax.ai/us-ne/stat/ 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-202.05 Source Laws 1963, c. 441, § 5, p. 1461; Laws 1969, c. 643, § 1, p. 2557; Laws 1995, LB 490, § 32; Laws 1997, LB 271, § 44; Laws 2000, LB 968, § 30; Laws 2007, LB334, § 19; Laws 2021, LB521, § 2; Laws 2025, LB647, § 29. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-202.06 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-202.07 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-202.08 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-202.09 Source Laws 1997, LB 270, § 16; Laws 1999, LB 271, § 7; Laws 2007, LB334, § 20; Laws 2010, LB708, § 2; Laws 2021, LB63, § 2. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-202.10 Source Laws 1997, LB 270, § 17. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-202.11 Source Laws 1999, LB 271, § 8; Laws 2000, LB 968, § 31; Laws 2003, LB 292, § 10. Annotations In relation to public property owned by a political subdivision governed by article VIII, section 11 of the Constitution of Nebraska, property taxes (assessed against the lessee) and a payment in lieu of tax may both be collected. Conroy v. Keith Cty. Bd. of Equal., 288 Neb. 196, 846 N.W.2d 634 (2014). Lessees of the property of a political subdivision organized primarily to provide electricity or irriga https://library.partnertax.ai/us-ne/stat/77-202.12 Source Laws 1999, LB 271, § 9; Laws 2000, LB 968, § 32; Laws 2005, LB 263, § 5; Laws 2007, LB334, § 21; Laws 2011, LB384, § 4. Annotations Where the lessees of public property were not sent notice pursuant to this section or section 77-202.11 and were not parties to the proceedings before the board of equalization or the Tax Equalization and Review Commission, the Tax Equalization and Review Commission lacked jurisdiction to decide whether property taxes could be assessed against the lessees. Co https://library.partnertax.ai/us-ne/stat/77-202.13 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-202.14 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-211 Source Laws 1973, LB 294, § 1. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-212 Source Laws 1973, LB 294, § 2. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-213 Source Laws 2025, LB647, § 1. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-214 Source Laws 2025, LB647, § 2. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-215 Source Laws 2025, LB647, § 3. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-216 Source Laws 2025, LB647, § 4. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-217 Source Laws 2025, LB647, § 5. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-218 Source Laws 2025, LB647, § 6. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-332 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-333 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-333.01 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-333.02 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-334 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-335 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-336 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-337 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-338 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-339 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-340 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-341 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-351 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-352 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-383 Source Laws 1979, LB 17, § 5; R.S.Supp.,1979, § 77-357; Laws 1980, LB 834, § 24; Laws 2014, LB989, § 2; Laws 2026, LB1048, § 8. Effective Date: July 18, 2026 Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-384 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-385 Source Laws 1979, LB 17, § 7; R.S.Supp.,1979, § 77-359; Laws 1980, LB 834, § 26; Laws 1991, LB 82, § 3; Laws 2012, LB782, § 136; Laws 2013, LB612, § 1; Laws 2014, LB989, § 3; Laws 2026, LB1048, § 9. Effective Date: July 18, 2026 Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-386 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-387 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-388 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-389 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-390 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-391 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-392 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-393 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-394 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-395 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-396 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-397 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-398 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-399 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-514 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-515 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-516 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-517 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-631 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-631.01 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-632 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-633 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-634 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-635 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-636 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-637 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-638 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-639 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-640 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-101 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-102 Source Laws 1903, c. 73, § 3, p. 389; R.S.1913, § 6291; Laws 1921, c. 133, art. I, § 1, p. 545; C.S.1922, § 5808; C.S.1929, § 77-101; R.S.1943, § 77-102. Annotations Leasehold interest in buildings on federal air force base was property subject to taxation. Offutt Housing Co. v. County of Sarpy, 160 Neb. 320, 70 N.W.2d 382 (1955). Term property includes intangible property. International Harvester Co. v. County of Douglas, 146 Neb. 555, 20 N.W.2d 620 (1945). Lease for years is property, the subj https://library.partnertax.ai/us-ne/stat/77-122 Source Laws 1992, LB 1063, § 51; Laws 1992, Second Spec. Sess., LB 1, § 49; Laws 1993, LB 121, § 493. Annotations The step transaction doctrine can be applied to determine if the transaction at issue is a purchase under this section. Mid City Bank, Inc. v. Douglas Cty. Bd. of Equal., 260 Neb. 282, 616 N.W.2d 341 (2000). Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legisla https://library.partnertax.ai/us-ne/stat/77-123 Source Laws 1997, LB 270, § 6; Laws 1998, LB 1104, § 5; Laws 1999, LB 194, § 6; Laws 1999, LB 271, § 3; Laws 2004, LB 973, § 5; Laws 2011, LB384, § 2; Laws 2026, LB834, § 9. Effective Date: July 18, 2026 Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-127 Source Laws 1997, LB 270, § 10. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-128 Source Laws 1999, LB 194, § 7. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-129 Source Laws 1999, LB 194, § 8; Laws 2003, LB 292, § 7. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-130 Source Laws 2000, LB 968, § 25. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-202 Source Laws 1903, c. 73, § 13, p. 390; R.S.1913, § 6301; Laws 1921, c. 133, art. II, § 2, p. 547; C.S.1922, § 5821; C.S.1929, § 77-202; R.S.1943, § 77-202; Laws 1955, c. 290, § 1, p. 921; Laws 1965, c. 468, § 1, p. 1514; Laws 1965, c. 469, § 1, p. 1516; Laws 1967, c. 494, § 1, p. 1685; Laws 1967, c. 495, § 1, p. 1686; Laws 1971, LB 945, § 2; Laws 1975, LB 530, § 3; Laws 1980, LB 882, § 1; Laws 1980, LB 913, § 1; Laws 1982, LB 383, § 5; Laws 1984, LB 891, § 1; Laws 1985, LB 268, § 1; Laws 1986, L https://library.partnertax.ai/us-ne/stat/77-202.01 Source Laws 1963, c. 441, § 1, p. 1460; Laws 1969, c. 639, § 1, p. 2552; Laws 1980, LB 688, § 1; Laws 1984, LB 835, § 2; Laws 1986, LB 817, § 1; Laws 1993, LB 346, § 7; Laws 1993, LB 345, § 4; Laws 1995, LB 490, § 28; Laws 1996, LB 1122, § 1; Laws 1997, LB 270, § 12; Laws 1997, LB 271, § 40; Laws 1999, LB 194, § 10; Laws 1999, LB 271, § 5; Laws 2000, LB 968, § 26; Laws 2007, LB334, § 15; Laws 2021, LB63, § 1; Laws 2021, LB521, § 1; Laws 2024, LB1317, § 74; Laws 2025, LB647, § 27. Annotations Sec https://library.partnertax.ai/us-ne/stat/77-202.02 Source Laws 1963, c. 441, § 2, p. 1460; Laws 1969, c. 640, § 1, p. 2553; Laws 1980, LB 688, § 2; Laws 1995, LB 490, § 29; Laws 1997, LB 270, § 13; Laws 1997, LB 271, § 41; Laws 2000, LB 968, § 27; Laws 2003, LB 292, § 9; Laws 2005, LB 263, § 4; Laws 2007, LB334, § 16. Annotations The county assessor may recommend taxable or exempt status under section 77-202.01, but may not appeal from ruling of board of equalization. Bemis v. Board of Equalization of Douglas County, 197 Neb. 175, 247 N.W.2d 447 https://library.partnertax.ai/us-ne/stat/77-202.03 Source Laws 1963, c. 441, § 3, p. 1460; Laws 1965, c. 470, § 1, p. 1517; Laws 1969, c. 641, § 1, p. 2554; Laws 1973, LB 114, § 1; Laws 1973, LB 530, § 1; Laws 1976, LB 786, § 1; Laws 1979, LB 17, § 8; Laws 1980, LB 688, § 3; Laws 1981, LB 179, § 3; Laws 1983, LB 494, § 1; Laws 1986, LB 817, § 2; Laws 1989, LB 133, § 1; Laws 1990, LB 919, § 1; Laws 1993, LB 734, § 42; Laws 1995, LB 490, § 30; Laws 1996, LB 1122, § 2; Laws 1997, LB 270, § 14; Laws 1997, LB 271, § 42; Laws 1998, LB 1104, § 6; Laws https://library.partnertax.ai/us-ne/stat/77-202.04 Source Laws 1963, c. 441, § 4, p. 1461; Laws 1969, c. 642, § 1, p. 2556; Laws 1995, LB 490, § 31; Laws 1997, LB 271, § 43; Laws 2000, LB 968, § 29; Laws 2004, LB 973, § 8; Laws 2005, LB 15, § 3; Laws 2007, LB334, § 18; Laws 2010, LB877, § 1; Laws 2011, LB384, § 3. Annotations This section delineates who may appeal from the decision of the county board of equalization on a tax exemption determination and applies regardless of whether the appeal was by petition in error. McClellan v. Board of Equa https://library.partnertax.ai/us-ne/stat/77-641 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-642 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-643 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-644 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-645 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-646 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-647 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-648 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-649 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-661 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-662 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-663 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-664 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-665 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-666 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-667 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-668 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-669 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-670 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-671 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-672 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-673 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-674 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-675 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-676 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-677 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-678 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-692 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-693 Source Laws 1992, LB 719A, § 219; Laws 1995, LB 490, § 86; Laws 2015, LB259, § 6; Laws 2020, LB1107, § 122. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-701 Source Laws 1999, LB 36, § 21; Laws 2007, LB334, § 43; Laws 2010, LB877, § 2. Cross References State Employees Retirement Act, see section 84-1331 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1001 Source Laws 2010, LB1018, § 1. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1002 Source Laws 2010, LB1018, § 2. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1003 Source Laws 2010, LB1018, § 3. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1004 Source Laws 2010, LB1018, § 4. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1005 Source Laws 2010, LB1018, § 5. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1006 Source Laws 2010, LB1018, § 6. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1007 Source Laws 2010, LB1018, § 7. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1008 Source Laws 2010, LB1018, § 8. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1009 Source Laws 2010, LB1018, § 9. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1010 Source Laws 2010, LB1018, § 10. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1011 Source Laws 2010, LB1018, § 11. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1012 Source Laws 2010, LB1018, § 12. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1013 Source Laws 2010, LB1018, § 13. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1014 Source Laws 2010, LB1018, § 14. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1015 Source Laws 2010, LB1018, § 15. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1016 Source Laws 2010, LB1018, § 16. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1017 Source Laws 2010, LB1018, § 17. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1018 Source Laws 2010, LB1018, § 18. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1019 Source Laws 2010, LB1018, § 19. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1020 Source Laws 2010, LB1018, § 20. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1021 Source Laws 2010, LB1018, § 21. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1022 Source Laws 2010, LB1018, § 22. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1023 Source Laws 2010, LB1018, § 23. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1024 Source Laws 2010, LB1018, § 24. Cross References Nebraska Revenue Act of 1967, see section 77-2701 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1025 Source Laws 2010, LB1018, § 25. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1026 Source Laws 2010, LB1018, § 26. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1027 Source Laws 2010, LB1018, § 27. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1028 Source Laws 2010, LB1018, § 28. Cross References Election Act, see section 32-101 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1212 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1213 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1214 Source Laws 1903, c. 73, § 39, p. 397; R.S.1913, § 6324; C.S.1922, § 5925; C.S.1929, § 77-1412; R.S.1943, § 77-1214; Laws 1957, c. 321, § 2, p. 1141; Laws 1959, c. 365, § 5, p. 1286; Laws 1997, LB 270, § 48; Laws 2008, LB965, § 6. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1215 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1216 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1217 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1353 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1354 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1355 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1356 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1357 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1358 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1359 Source Laws 1985, LB 271, § 4; Laws 1986, LB 817, § 11; Laws 1988, LB 1207, § 3; Laws 1989, LB 361, § 14; Laws 1991, LB 320, § 7; Laws 1996, LB 934, § 3; Laws 1997, LB 270, § 77; Laws 2000, LB 419, § 1; Laws 2006, LB 808, § 35; Laws 2008, LB777, § 1; Laws 2012, LB750, § 1; Laws 2017, LB217, § 6; Laws 2024, LB1317, § 78. Cross References Conservation and Preservation Easements Act, see section 76-2,118 . Annotations A property is primarily used for agricultural purposes if it is predominantly or https://library.partnertax.ai/us-ne/stat/77-1360 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1360.01 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1361 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1362 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1363 Source Laws 1985, LB 271, § 8; Laws 1988, LB 1207, § 5; Laws 1989, LB 361, § 17; Laws 1991, LB 320, § 9; Laws 1994, LB 902, § 19; Laws 1995, LB 490, § 139; Laws 1997, LB 270, § 81; Laws 1999, LB 403, § 7; Laws 2001, LB 170, § 15; Laws 2004, LB 973, § 30; Laws 2006, LB 808, § 36; Laws 2006, LB 1115, § 31; Laws 2010, LB877, § 3; Laws 2019, LB372, § 1. Annotations A "market area" does not constitute a class or subclass of agricultural land as defined by this section. Bartlett v. Dawes Cty. Bd. of E https://library.partnertax.ai/us-ne/stat/77-1364 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1365 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1366 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1367 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1368 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1506.04 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1506.05 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1506.06 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1506.07 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1506.08 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1506.09 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1506.10 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1507 Source Laws 1903, c. 73, § 121, p. 428; Laws 1905, c. 112, § 1, p. 515; Laws 1909, c. 112, § 1, p. 444; Laws 1911, c. 104, § 14, p. 379; R.S.1913, § 6437; C.S.1922, § 5972; C.S.1929, § 77-1702; R.S.1943, § 77-1507; Laws 1987, LB 508, § 48; Laws 1995, LB 490, § 150; Laws 1997, LB 270, § 89; Laws 1999, LB 194, § 27; Laws 2005, LB 263, § 14; Laws 2005, LB 283, § 5; Laws 2006, LB 808, § 39; Laws 2010, LB877, § 5; Laws 2011, LB384, § 17; Laws 2026, LB834, § 19. Effective Date: July 18, 2026 Annotatio https://library.partnertax.ai/us-ne/stat/77-1507.01 Source Laws 2005, LB 15, § 5; Laws 2007, LB167, § 3; Laws 2009, LB166, § 16. Annotations A presumption exists that a county board of equalization has faithfully performed its official duties in making a property tax assessment and has acted upon sufficient competent evidence to justify its action. The presumption disappears when competent evidence to the contrary is presented. Once the presumption is rebutted, whether the valuation assessed is reasonable becomes a question of fact based on all o https://library.partnertax.ai/us-ne/stat/77-1508 Source Laws 1903, c. 73, § 122, p. 430; R.S.1913, § 6438; C.S.1922, § 5973; C.S.1929, § 77-1703; R.S.1943, § 77-1508. Annotations Power conferred by this section is not exclusive. Speer v. Kratzenstein, 143 Neb. 310, 12 N.W.2d 360 (1943), vacating 143 Neb. 300, 9 N.W.2d 306 (1943). Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1509 Source Laws 1903, c. 73, § 123, p. 430; R.S.1913, § 6439; C.S.1922, § 5974; C.S.1929, § 77-1704; R.S.1943, § 77-1509. Annotations This section is a statute imposing a penalty or forfeiture. Such statutes are strictly construed and will not be construed to include anything beyond their letter even though it may be within their spirit. County of Merrick v. Beck, 205 Neb. 829, 290 N.W.2d 642 (1980). This and preceding section apply to the power to review and correct individual assessments. Speer v. https://library.partnertax.ai/us-ne/stat/77-1510 Source Laws 1903, c. 73, § 124, p. 430; R.S.1913, § 6440; C.S.1922, § 5975; C.S.1929, § 77-1705; R.S.1943, § 77-1510; Laws 1947, c. 251, § 38, p. 827; Laws 1959, c. 371, § 2, p. 1308; Laws 1969, c. 673, § 1, p. 2597; Laws 1979, LB 187, § 213; Laws 1986, LB 174, § 2; Laws 1988, LB 1207, § 10; Laws 1989, LB 653, § 3; Laws 1989, LB 762, § 1; Laws 1991, LB 732, § 141; Laws 1991, LB 829, § 9; Laws 1992, LB 360, § 35; Laws 1992, LB 1063, § 128; Laws 1992, Second Spec. Sess., LB 1, § 101; Laws 1992, Fo https://library.partnertax.ai/us-ne/stat/77-1510.01 Source Laws 1989, LB 653, § 4; Laws 1995, LB 490, § 152; Laws 2004, LB 973, § 36. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1511 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1512 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1513 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1514 Source Laws 1903, c. 73, § 125, p. 431; R.S.1913, § 6442; C.S.1922, § 5977; C.S.1929, § 77-1707; R.S.1943, § 77-1514; Laws 1945, c. 190, § 1, p. 590; Laws 1947, c. 251, § 39, p. 827; Laws 1959, c. 371, § 4, p. 1309; Laws 1987, LB 508, § 49; Laws 1992, LB 1063, § 129; Laws 1992, Second Spec. Sess., LB 1, § 102; Laws 1994, LB 902, § 24; Laws 1995, LB 452, § 28; Laws 1995, LB 490, § 155; Laws 1997, LB 270, § 91; Laws 1999, LB 194, § 28; Laws 2000, LB 968, § 59; Laws 2004, LB 973, § 37; Laws 2005, L https://library.partnertax.ai/us-ne/stat/77-1515 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1601 Source Laws 1903, c. 73, § 136, p. 436; Laws 1905, c. 111, § 4, p. 513; Laws 1907, c. 101, § 1, p. 352; R.S.1913, § 6456; Laws 1915, c. 109, § 1, p. 257; Laws 1921, c. 136, § 1, p. 599; C.S.1922, § 5979; Laws 1927, c. 176, § 1, p. 514; Laws 1929, c. 181, § 1, p. 639; C.S.1929, § 77-1801; Laws 1931, c. 137, § 1, p. 381; Laws 1933, c. 133, § 1, p. 510; Laws 1935, c. 52, § 1, p. 179; Laws 1937, c. 172, § 1, p. 679; C.S.Supp.,1941, § 77-1801; R.S.1943, § 77-1601; Laws 1947, c. 250, § 30, p. 799; Law https://library.partnertax.ai/us-ne/stat/77-1601.01 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1601.02 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1602 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1603 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1604 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1605 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1605.01 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1605.02 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1605.03 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1606 Source Laws 1907, c. 101, § 1, p. 352; R.S.1913, § 6456; Laws 1915, c. 109, § 1, p. 256; Laws 1921, c. 136, § 1, p. 599; C.S.1922, § 5979; Laws 1927, c. 176, § 1, p. 514; Laws 1929, c. 181, § 1, p. 639; C.S.1929, § 77-1801; Laws 1931, c. 137, § 1, p. 381; Laws 1933, c. 133, § 1, p. 510; Laws 1935, c. 52, § 1, p. 179; Laws 1937, c. 172, § 1, p. 679; C.S.Supp.,1941, § 77-1801; R.S.1943, § 77-1606; Laws 1947, c. 250, § 34, p. 801; Laws 1995, LB 490, § 158; Laws 1997, LB 269, § 44; Laws 2004, LB 973 https://library.partnertax.ai/us-ne/stat/77-1607 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1608 Source Laws 1907, c. 101, § 1, p. 352; R.S.1913, § 6456; Laws 1915, c. 109, § 1, p. 256; Laws 1921, c. 136, § 1, p. 599; C.S.1922, § 5979; Laws 1927, c. 176, § 1, p. 514; Laws 1929, c. 181, § 1, p. 639; C.S.1929, § 77-1801; Laws 1931, c. 137, § 1, p. 381; Laws 1933, c. 133, § 1, p. 510; Laws 1935, c. 52, § 1, p. 179; Laws 1937, c. 172, § 1, p. 679; C.S.Supp.,1941, § 77-1801; R.S.1943, § 77-1608; Laws 1947, c. 250, § 35, p. 802; Laws 1997, LB 269, § 46; Laws 2004, LB 973, § 39. Annotations Questi https://library.partnertax.ai/us-ne/stat/77-1729 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1730 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1731 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1732 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1733 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1734 Source Laws 1903, c. 73, § 162, p. 447; R.S.1913, § 6491; C.S.1922, § 6018; C.S.1929, § 77-1923; R.S.1943, § 77-1734; Laws 1955, c. 297, § 1, p. 931; Laws 2002, LB 994, § 23. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1734.01 Source Laws 1957, c. 336, § 1, p. 1173; Laws 1959, c. 373, § 1, p. 1312; Laws 1961, c. 385, § 1, p. 1179; Laws 1977, LB 245, § 1; Laws 1988, LB 819, § 1; Laws 1989, LB 762, § 2; Laws 1991, LB 829, § 12; Laws 1992, LB 719A, § 174; Laws 1999, LB 194, § 32; Laws 2008, LB965, § 17; Laws 2019, LB512, § 19. Annotations This section does not alter the common-law rule that taxes paid pursuant to an error of law are not recoverable. Kaapa Ethanol v. Board of Supervisors, 285 Neb. 112, 825 N.W.2d 761 (201 https://library.partnertax.ai/us-ne/stat/77-1735 Source Laws 1903, c. 73, § 162, p. 447; R.S.1913, § 6491; C.S.1922, § 6018; C.S.1929, § 77-1923; R.S.1943, § 77-1735; Laws 1955, c. 297, § 2, p. 931; Laws 1967, c. 505, § 1, p. 1702; Laws 1977, LB 245, § 2; Laws 1984, LB 835, § 15; Laws 1989, LB 762, § 3; Laws 1991, LB 829, § 13; Laws 1992, Fourth Spec. Sess., LB 1, § 16; Laws 1995, LB 490, § 166; Laws 2007, LB334, § 81; Laws 2014, LB558, § 2. Annotations 1. Illegal or unauthorized purpose 2. Void tax 3. Demand for refund 4. Miscellaneous 1. Ill https://library.partnertax.ai/us-ne/stat/77-1736 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1736.01 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1736.02 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1736.03 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1736.04 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1736.05 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1736.06 Source Laws 1991, LB 829, § 15; Laws 1992, LB 1063, § 138; Laws 1992, Second Spec. Sess., LB 1, § 111; Laws 1993, LB 555, § 1; Laws 1995, LB 490, § 167; Laws 2007, LB334, § 82; Laws 2008, LB965, § 18; Laws 2010, LB1070, § 3; Laws 2013, LB97, § 19; Laws 2016, LB1067, § 9; Laws 2020, LB424, § 19; Laws 2021, LB644, § 20; Laws 2023, LB243, § 11; Laws 2024, LB147, § 1. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GO https://library.partnertax.ai/us-ne/stat/77-1736.07 Source Laws 1991, LB 829, § 16; Laws 1992, Fourth Spec. Sess., LB 1, § 17. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1218 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1219 Source Laws 1903, c. 73, § 45, p. 399; R.S.1913, § 6330; C.S.1922, § 5931; C.S.1929, § 77-1418; R.S.1943, § 77-1219; Laws 1947, c. 250, § 15, p. 793; Laws 1947, c. 251, § 22, p. 818; Laws 1977, LB 39, § 215; Laws 1987, LB 508, § 34; Laws 1992, LB 1063, § 97; Laws 1992, Second Spec. Sess., LB 1, § 70; Laws 1997, LB 270, § 49; Laws 2008, LB965, § 7. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE https://library.partnertax.ai/us-ne/stat/77-1220 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1221 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1222 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1223 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1224 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1225 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1226 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1226.01 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1226.02 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1226.03 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1226.04 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1227 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1228 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1229 Source Laws 1903, c. 73, § 49, p. 399; Laws 1909, c. 111, § 1, p. 437; R.S.1913, § 6336; C.S.1922, § 5938; C.S.1929, § 77-1425; R.S.1943, § 77-1229; Laws 1947, c. 250, § 16, p. 793; Laws 1947, c. 251, § 26, p. 819; Laws 1959, c. 355, § 16, p. 1260; Laws 1959, c. 365, § 8, p. 1289; Laws 1959, c. 367, § 1, p. 1296; Laws 1969, c. 665, § 1, p. 2587; Laws 1987, LB 508, § 35; Laws 1992, LB 1063, § 98; Laws 1992, Second Spec. Sess., LB 1, § 71; Laws 1995, LB 490, § 92; Laws 1997, LB 270, § 50; Laws 200 https://library.partnertax.ai/us-ne/stat/77-1229.01 Source Laws 1963, c. 437, § 1, p. 1454; Laws 1992, LB 1063, § 99; Laws 1992, Second Spec. Sess., LB 1, § 72. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1230 Source Laws 1992, LB 1063, § 95; Laws 1992, Second Spec. Sess., LB 1, § 68; Laws 1997, LB 270, § 51; Laws 2008, LB965, § 8. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1231 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1231.01 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1232 Source Laws 1903, c. 73, § 53, p. 402; R.S.1913, § 6340; C.S.1922, § 5942; C.S.1929, § 77-1429; R.S.1943, § 77-1232; Laws 1947, c. 250, § 17, p. 793; Laws 1959, c. 365, § 9, p. 1289; Laws 1977, LB 39, § 219; Laws 1992, LB 1063, § 100; Laws 1992, Second Spec. Sess., LB 1, § 73. Annotations Failure to comply with this section cannot be excused by an unsupported assertion of the constitutional privilege against self-incrimination. State v. Soester, 199 Neb. 477, 259 N.W.2d 921 (1977). Two separate https://library.partnertax.ai/us-ne/stat/77-1233 Source Laws 1903, c. 73, § 53, p. 402; R.S.1913, § 6340; C.S.1922, § 5942; C.S.1929, § 77-1429; R.S.1943, § 77-1233; Laws 1959, c. 365, § 10, p. 1289; Laws 1961, c. 377, § 5, p. 1158. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1233.01 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1266 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1267 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1268 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1269 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1270 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1271 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1272 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1273 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1274 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1275 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1276 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1277 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1278 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1279 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1280 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1281 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1282 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1283 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1301 Source Laws 1903, c. 73, § 105, p. 422; R.S.1913, § 6420; Laws 1921, c. 125, § 1, p. 535; C.S.1922, § 5955; Laws 1925, c. 167, § 1, p. 439; C.S.1929, § 77-1601; Laws 1933, c. 130, § 1, p. 507; C.S.Supp.,1941, § 77-1601; R.S.1943, § 77-1301; Laws 1945, c. 188, § 1, p. 581; Laws 1947, c. 251, § 31, p. 823; Laws 1947, c. 255, § 1, p. 835; Laws 1953, c. 270, § 1, p. 891; Laws 1953, c. 269, § 1, p. 889; Laws 1955, c. 288, § 19, p. 913; Laws 1959, c. 355, § 20, p. 1263; Laws 1959, c. 370, § 1, p. 1301 https://library.partnertax.ai/us-ne/stat/77-1301.01 Source Laws 1963, c. 450, § 2, p. 1474; Laws 1969, c. 672, § 1, p. 2594; Laws 1979, LB 159, § 5; Laws 1985, LB 30, § 3; Laws 1986, LB 817, § 9; Laws 1989, LB 361, § 7; Laws 1991, LB 320, § 3; Laws 1992, LB 1063, § 115; Laws 1992, Second Spec. Sess., LB 1, § 88; Laws 1995, LB 490, § 109; Laws 1997, LB 270, § 64; Laws 2007, LB334, § 62. Annotations Application of Department of Revenue guidelines for allowance of economic depreciation raises a presumption that the resulting assessment is correct; h https://library.partnertax.ai/us-ne/stat/77-1301.02 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1301.03 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1301.04 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1301.05 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1301.06 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1301.07 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1301.08 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1341 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1342 Source Laws 1969, c. 622, § 18, p. 2519; Laws 1971, LB 53, § 8; Laws 1971, LB 158, § 1; Laws 1973, LB 132, § 4; Laws 1985, LB 273, § 38; Laws 1989, Spec. Sess., LB 7, § 8; Laws 1992, LB 1063, § 123; Laws 1992, Second Spec. Sess., LB 1, § 96; Laws 1994, LB 1066, § 82; Laws 1995, LB 490, § 134; Laws 1997, LB 270, § 75; Laws 1997, LB 271, § 50; Laws 1999, LB 36, § 32; Laws 2001, LB 170, § 8; Laws 2002, LB 1310, § 9; Laws 2003, LB 563, § 42; Laws 2005, LB 274, § 272; Laws 2007, LB334, § 72; Laws 200 https://library.partnertax.ai/us-ne/stat/77-1343 Source Laws 1974, LB 359, § 1; Laws 1983, LB 26, § 1; Laws 1985, LB 271, § 15; Laws 1989, LB 361, § 9; Laws 2000, LB 968, § 48; Laws 2001, LB 170, § 9; Laws 2002, LB 994, § 16; Laws 2004, LB 973, § 25; Laws 2006, LB 808, § 27; Laws 2009, LB166, § 9. Annotations The county assessor's valuation of homesite acres was not arbitrary, capricious, or unreasonable, where the valuation was based on the sale of similarly sized parcels within the same market and where sufficient differences justified the $ https://library.partnertax.ai/us-ne/stat/77-1344 Source Laws 1974, LB 359, § 2; Laws 1983, LB 26, § 2; Laws 1985, LB 271, § 16; Laws 1989, LB 361, § 10; Laws 1991, LB 320, § 5; Laws 1996, LB 934, § 2; Laws 1996, LB 1039, § 1; Laws 1997, LB 270, § 76; Laws 1998, LB 611, § 3; Laws 2000, LB 968, § 49; Laws 2001, LB 170, § 10; Laws 2004, LB 973, § 26; Laws 2005, LB 261, § 5; Laws 2006, LB 808, § 28; Laws 2007, LB166, § 6; Laws 2009, LB166, § 10; Laws 2019, LB185, § 1; Laws 2021, LB9, § 2; Laws 2023, LB727, § 46; Laws 2024, LB877, § 1. Annotations https://library.partnertax.ai/us-ne/stat/77-1345 Source Laws 1974, LB 359, § 3; Laws 1983, LB 26, § 3; Laws 1985, LB 271, § 17; Laws 1997, LB 397, § 16; Laws 2000, LB 968, § 50; Laws 2002, LB 994, § 17; Laws 2004, LB 973, § 27; Laws 2006, LB 808, § 29; Laws 2007, LB334, § 73. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1345.01 Source Laws 2000, LB 968, § 51; Laws 2004, LB 973, § 28; Laws 2005, LB 15, § 4; Laws 2005, LB 263, § 11; Laws 2006, LB 808, § 30; Laws 2008, LB965, § 14; Laws 2009, LB166, § 11. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1346 Source Laws 1974, LB 359, § 4; Laws 1985, LB 271, § 18; Laws 1989, LB 361, § 11; Laws 1995, LB 490, § 135; Laws 2000, LB 968, § 52; Laws 2007, LB334, § 74. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1347 Source Laws 1974, LB 359, § 5; Laws 1983, LB 26, § 4; Laws 1985, LB 271, § 19; Laws 1989, LB 361, § 12; Laws 2000, LB 968, § 53; Laws 2001, LB 170, § 11; Laws 2002, LB 994, § 18; Laws 2005, LB 263, § 12; Laws 2006, LB 808, § 31; Laws 2010, LB806, § 1; Laws 2019, LB185, § 2; Laws 2023, LB727, § 47; Laws 2024, LB877, § 2. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legisla https://library.partnertax.ai/us-ne/stat/77-1347.01 Source Laws 2006, LB 808, § 32; Laws 2007, LB166, § 7. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1348 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1349 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1350 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1351 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1352 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1736.08 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1736.09 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1736.10 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1736.11 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1737 Source Laws 1903, c. 73, § 164, p. 449; R.S.1913, § 6493; C.S.1922, § 6020; C.S.1929, § 77-1925; R.S.1943, § 77-1737; Laws 1955, c. 297, § 4, p. 932. Annotations Taxes are not prevented from merging in the fee simple title on conveyances of land to a governmental entity when only the governmental entity acquiring the land holds a tax lien. City of Omaha v. Morello, 257 Neb. 869, 602 N.W.2d. 1 (1999). A request for refund of invalid tax or one paid as a result of clerical error must be by a writt https://library.partnertax.ai/us-ne/stat/77-1738 Source Laws 1903, c. 73, § 165, p. 450; R.S.1913, § 6494; Laws 1915, c. 110, § 1, p. 259; C.S.1922, § 6021; C.S.1929, § 77-1926; R.S.1943, § 77-1738; Laws 1947, c. 260, § 1, p. 849; Laws 1995, LB 490, § 168; Laws 2000, LB 968, § 68. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1739 Source Laws 1921, c. 218, § 1, p. 793; C.S.1922, § 6022; C.S.1929, § 77-1927; Laws 1943, c. 177, § 1, p. 621; R.S.1943, § 77-1739; Laws 2000, LB 968, § 69; Laws 2026, LB834, § 23. Effective Date: July 18, 2026 Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1740 Source Laws 1903, c. 73, § 167, p. 450; R.S.1913, § 6495; C.S.1922, § 6023; C.S.1929, § 77-1928; R.S.1943, § 77-1740. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1741 Source Laws 1903, c. 73, § 168, p. 451; R.S.1913, § 6496; C.S.1922, § 6024; C.S.1929, § 77-1929; R.S.1943, § 77-1741. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1742 Source Laws 1903, c. 73, § 169, p. 451; R.S.1913, § 6497; C.S.1922, § 6025; C.S.1929, § 77-1930; R.S.1943, § 77-1742; Laws 1998, LB 306, § 35. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1743 Source Laws 1903, c. 73, § 170, p. 452; R.S.1913, § 6498; C.S.1922, § 6026; C.S.1929, § 77-1931; Laws 1937, c. 167, § 9, p. 642; Laws 1939, c. 98, § 9, p. 427; Laws 1941, c. 157, § 9, p. 613; C.S.Supp.,1941, § 77-1931; R.S.1943, § 77-1743. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1744 Source Laws 1903, c. 73, § 170, p. 452; R.S.1913, § 6498; C.S.1922, § 6026; C.S.1929, § 77-1931; Laws 1937, c. 167, § 9, p. 642; Laws 1939, c. 98, § 9, p. 427; Laws 1941, c. 157, § 9, p. 613; C.S.Supp.,1941, § 77-1931; R.S.1943, § 77-1744; Laws 2015, LB408, § 1. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1745 Source Laws 1903, c. 73, § 170, p. 452; R.S.1913, § 6498; C.S.1922, § 6026; C.S.1929, § 77-1931; Laws 1937, c. 167, § 9, p. 642; Laws 1939, c. 98, § 9, p. 427; Laws 1941, c. 157, § 9, p. 613; C.S.Supp.,1941, § 77-1931; R.S.1943, § 77-1745; Laws 1969, c. 681, § 1, p. 2608. Annotations Action of board of equalization in making settlements is not a judicial determination. Treasurer is an insurer of funds collected. Bush v. Johnson County, 48 Neb. 1, 66 N.W. 1023 (1896). Frequent Questions Americans https://library.partnertax.ai/us-ne/stat/77-1746 Source Laws 1903, c. 73, § 171, p. 452; R.S.1913, § 6499; C.S.1922, § 6027; C.S.1929, § 77-1932; R.S.1943, § 77-1746. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1747 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-1828 Source Laws 1903, c. 73, § 212, p. 466; Laws 1905, c. 114, § 1, p. 518; R.S.1913, § 6540; C.S.1922, § 6068; Laws 1923, c. 105, § 1, p. 261; Laws 1925, c. 168, § 1, p. 441; C.S.1929, § 77-2020; Laws 1933, c. 136, § 8, p. 520; Laws 1937, c. 167, § 28, p. 658; Laws 1939, c. 98, § 28, p. 445; Laws 1941, c. 157, § 28, p. 629; C.S.Supp.,1941, § 77-2020; R.S.1943, § 77-1828. Annotations Redemption before delivery of the tax deed inures to benefit of one having legal or equitable title to the property r https://library.partnertax.ai/us-ne/stat/77-1829 Source Laws 1903, c. 73, § 213, p. 466; R.S.1913, § 6541; C.S.1922, § 6069; Laws 1925, c. 168, § 2, p. 442; C.S.1929, § 77-2021; Laws 1937, c. 167, § 29, p. 659; Laws 1939, c. 98, § 29, p. 446; Laws 1941, c. 157, § 29, p. 629; C.S.Supp.,1941, § 77-2021; R.S.1943, § 77-1829; Laws 1992, LB 1063, § 155; Laws 1992, Second Spec. Sess., LB 1, § 128; Laws 2025, LB650, § 26. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA https://library.partnertax.ai/us-ne/stat/77-1830 Source Laws 1903, c. 73, § 213, p. 466; R.S.1913, § 6541; C.S.1922, § 6069; Laws 1925, c. 168, § 2, p. 442; C.S.1929, § 77-2021; Laws 1937, c. 167, § 29, p. 659; Laws 1939, c. 98, § 29, p. 446; Laws 1941, c. 157, § 29, p. 629; C.S.Supp.,1941, § 77-2021; R.S.1943, § 77-1830; Laws 1992, LB 1063, § 156; Laws 1992, Second Spec. Sess., LB 1, § 129; Laws 2013, LB341, § 11. Annotations Payments made to county treasurer to redeem special assessment can only apply to such as are shown by the county treas https://library.partnertax.ai/us-ne/stat/77-1831 Source Laws 1903, c. 73, § 214, p. 467; Laws 1905, c. 115, § 1, p. 520; R.S.1913, § 6542; Laws 1921, c. 143, § 1, p. 610; C.S.1922, § 6070; C.S.1929, § 77-2022; R.S.1943, § 77-1831; Laws 1992, LB 1063, § 157; Laws 1992, Second Spec. Sess., LB 1, § 130; Laws 2012, LB370, § 4; Laws 2013, LB341, § 12; Laws 2019, LB463, § 2; Laws 2025, LB650, § 27. Annotations 1. Notice, requirements 2. Miscellaneous 1. Notice, requirements A strict compliance by the tax sale purchaser with the statutes, not only as https://library.partnertax.ai/us-ne/stat/77-1832 Source Laws 1903, c. 73, § 214, p. 467; Laws 1905, c. 115, § 1, p. 520; R.S.1913, § 6542; Laws 1921, c. 143, § 1, p. 610; C.S.1922, § 6070; C.S.1929, § 77-2022; R.S.1943, § 77-1832; Laws 1987, LB 93, § 20; Laws 1992, LB 1063, § 158; Laws 1992, Second Spec. Sess., LB 1, § 131; Laws 2003, LB 319, § 1; Laws 2012, LB370, § 5; Laws 2013, LB341, § 13; Laws 2017, LB217, § 7; Laws 2019, LB463, § 3; Laws 2025, LB650, § 28. Annotations 1. Service of notice 2. Miscellaneous 1. Service of notice A strict co https://library.partnertax.ai/us-ne/stat/77-1833 Source Laws 1903, c. 73, § 214, p. 467; Laws 1905, c. 115, § 1, p. 520; R.S.1913, § 6542; Laws 1921, c. 143, § 1, p. 610; C.S.1922, § 6070; C.S.1929, § 77-2022; R.S.1943, § 77-1833; Laws 1969, c. 645, § 9, p. 2561; Laws 1992, LB 1063, § 159; Laws 1992, Second Spec. Sess., LB 1, § 132; Laws 2003, LB 319, § 2; Laws 2012, LB370, § 6; Laws 2013, LB341, § 14; Laws 2017, LB217, § 8; Laws 2019, LB463, § 4; Laws 2025, LB650, § 29. Annotations A strict compliance by the tax sale purchaser with the statut https://library.partnertax.ai/us-ne/stat/77-1834 Source Laws 1903, c. 73, § 215, p. 467; R.S.1913, § 6543; C.S.1922, § 6071; C.S.1929, § 77-2023; R.S.1943, § 77-1834; Laws 1992, LB 1063, § 160; Laws 1992, Second Spec. Sess., LB 1, § 133; Laws 2003, LB 319, § 3; Laws 2008, LB893, § 1; Laws 2012, LB370, § 7; Laws 2019, LB463, § 5. Annotations 1. Notice 2. Miscellaneous 1. Notice A strict compliance by the tax sale purchaser with the statutes, not only as to the service of the notice, but also as to the proof of such service, must be reflected by https://library.partnertax.ai/us-ne/stat/77-1835 Source Laws 1903, c. 73, § 215, p. 467; R.S.1913, § 6543; C.S.1922, § 6071; C.S.1929, § 77-2023; R.S.1943, § 77-1835; Laws 2012, LB370, § 8; Laws 2019, LB463, § 6. Cross References Perjury, see section 28-915 . Annotations Notice must be published for three consecutive weeks. Kuska v. Kubat, 147 Neb. 139, 22 N.W.2d 484 (1946). A tax deed, void for want of proper affidavit of service having been filed with county treasurer, is not validated by filing of subsequent affidavit showing compliance. Br https://library.partnertax.ai/us-ne/stat/77-1836 Source Laws 1903, c. 73, § 216, p. 468; R.S.1913, § 6544; C.S.1922, § 6072; C.S.1929, § 77-2024; R.S.1943, § 77-1836; Laws 1992, LB 1063, § 161; Laws 1992, Second Spec. Sess., LB 1, § 134; Laws 2002, LB 994, § 25; Laws 2013, LB341, § 15; Laws 2025, LB650, § 30. Annotations Treasurer cannot demand amount unless statement thereof is left with him. State ex rel. Nelson v. Harper, 26 Neb. 761, 42 N.W. 764 (1889). This action does not definitely fix charge, only limits amount owner shall pay to redee https://library.partnertax.ai/us-ne/stat/77-1837 Source Laws 1903, c. 73, § 217, p. 468; R.S.1913, § 6545; C.S.1922, § 6073; C.S.1929, § 77-2025; R.S.1943, § 77-1837; Laws 1975, LB 78, § 1; Laws 1987, LB 215, § 2; Laws 2001, LB 118, § 1; Laws 2012, LB370, § 9; Laws 2013, LB341, § 16; Laws 2019, LB463, § 7; Laws 2023, LB727, § 55; Laws 2025, LB650, § 31. Annotations 1. Requirements for tax deed 2. Miscellaneous 1. Requirements for tax deed Where the original tax certificate is in the possession of the treasurer, the holder of the certificate is https://library.partnertax.ai/us-ne/stat/77-1837.01 Source Laws 2012, LB370, § 10; Laws 2014, LB851, § 10; Laws 2017, LB217, § 9; Laws 2019, LB463, § 8; Laws 2026, LB1253, § 1. Effective Date: April 8, 2026 Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1838 Source Laws 1903, c. 73, § 218, p. 469; R.S.1913, § 6546; C.S.1922, § 6074; C.S.1929, § 77-2026; R.S.1943, § 77-1838; Laws 2015, LB277, § 1; Laws 2023, LB727, § 56; Laws 2025, LB650, § 32; Laws 2026, LB1114, § 97. Operative Date: April 17, 2026 Annotations 1. Formal requirements 2. Miscellaneous 1. Formal requirements Affixing of county treasurer's official seal necessary to validity of tax deed. County of Lincoln v. Evans, 185 Neb. 19, 173 N.W.2d 365 (1969). When the statute under which land is https://library.partnertax.ai/us-ne/stat/77-1839 Source Laws 1903, c. 73, § 218, p. 469; R.S.1913, § 6546; C.S.1922, § 6074; C.S.1929, § 77-2026; R.S.1943, § 77-1839; Laws 2004, LB 813, § 33. Annotations This section and section 77-1857 merely require that the treasurer's seal be affixed. They do not require that the treasurer's seal be entirely legible. Ottaco Acceptance, Inc. v. Larkin, 273 Neb. 765, 733 N.W.2d 539 (2007). Affixing of county treasurer's official seal necessary to validity of tax deed. County of Lincoln v. Evans, 185 Neb. 19, https://library.partnertax.ai/us-ne/stat/77-1840 Source Laws 1903, c. 73, § 219, p. 470; R.S.1913, § 6547; C.S.1922, § 6075; C.S.1929, § 77-2027; R.S.1943, § 77-1840. Cross References For fee for recording deed, see section 33-109 . Annotations This section makes the evidence, on which deeds were executed, a part of the public records in the office of the register of deeds. Lanigan v. Gilroy, 97 Neb. 754, 151 N.W. 297 (1915). It is the duty of the register of deeds to record deed when presented for that purpose. Burnham v. State ex rel. Farmer https://library.partnertax.ai/us-ne/stat/77-1841 Source Laws 1903, c. 73, § 219, p. 470; R.S.1913, § 6547; C.S.1922, § 6075; C.S.1929, § 77-2027; R.S.1943, § 77-1841. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1842 Source Laws 1903, c. 73, § 220, p. 470; R.S.1913, § 6548; C.S.1922, § 6076; C.S.1929, § 77-2028; R.S.1943, § 77-1842; Laws 1992, LB 1063, § 162; Laws 1992, Second Spec. Sess., LB 1, § 135; Laws 2015, LB277, § 2; Laws 2026, LB1114, § 98. Operative Date: April 17, 2026 Annotations Burden of proof rests on party seeking to quiet title against tax deed claimed to be void. Thomas v. Flynn, 169 Neb. 458, 100 N.W.2d 37 (1959). Presumption is not conclusive and may be rebutted, but burden rests upon par https://library.partnertax.ai/us-ne/stat/77-1843 Source Laws 1903, c. 73, § 221, p. 471; R.S.1913, § 6549; C.S.1922, § 6077; C.S.1929, § 77-2029; R.S.1943, § 77-1843; Laws 2006, LB 808, § 40. Annotations A misstatement in the statutory notice of the expiration of the time of redemption renders the tax deed invalid. Adair Holdings v. Johnson, 304 Neb. 720, 936 N.W.2d 517 (2020). A record owner's attempt to tender payment to the county treasurer for all taxes due upon the property complied with this section's requiring that all such taxes be "pa https://library.partnertax.ai/us-ne/stat/77-1844 Source Laws 1903, c. 73, § 221, p. 471; R.S.1913, § 6549; C.S.1922, § 6077; C.S.1929, § 77-2029; R.S.1943, § 77-1844. Annotations 1. Tender or payment 2. Miscellaneous 1. Tender or payment The plaintiff had standing to challenge the tax deed statute on certain state and federal constitutional grounds, despite not paying nor tendering payment of the taxes, because the plaintiff's requests for relief extended beyond merely questioning the title. Continental Resources v. Fair, 311 Neb. 184, 971 N.W https://library.partnertax.ai/us-ne/stat/77-1845 Source Laws 1903, c. 73, § 221, p. 471; R.S.1913, § 6549; C.S.1922, § 6077; C.S.1929, § 77-2029; R.S.1943, § 77-1845; Laws 1992, LB 1063, § 163; Laws 1992, Second Spec. Sess., LB 1, § 136. Annotations A deed erroneously issued after redemption has occurred is void. Mack v. Luebben, 215 Neb. 832, 341 N.W.2d 335 (1983). Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislatu https://library.partnertax.ai/us-ne/stat/77-1846 Source Laws 1903, c. 73, § 221, p. 471; R.S.1913, § 6549; C.S.1922, § 6077; C.S.1929, § 77-2029; R.S.1943, § 77-1846; Laws 1992, LB 1063, § 164; Laws 1992, Second Spec. Sess., LB 1, § 137. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1847 Source Laws 1903, c. 73, § 222, p. 472; R.S.1913, § 6550; C.S.1922, § 6078; C.S.1929, § 77-2030; R.S.1943, § 77-1847; Laws 1992, LB 1063, § 165; Laws 1992, Second Spec. Sess., LB 1, § 138. Annotations 1. Liability of county 2. Liability of municipal corporations 3. Actions to recover 4. Miscellaneous 1. Liability of county Liability of county to holder of tax sale certificate for refund of taxes illegally assessed is purely statutory. Kennedy v. Dawes County, 130 Neb. 227, 264 N.W. 452 (1936). L https://library.partnertax.ai/us-ne/stat/77-1848 Source Laws 1903, c. 73, § 223, p. 472; R.S.1913, § 6551; C.S.1922, § 6079; C.S.1929, § 77-2031; R.S.1943, § 77-1848; Laws 1992, LB 1063, § 166; Laws 1992, Second Spec. Sess., LB 1, § 139. Annotations Sale of school lands for special assessment does not affect rights of state. Morehouse v. Elkhorn River Drainage Dist., 90 Neb. 406, 133 N.W. 446 (1911). Purchaser's remedy is under this section, where taxes have been paid. Alexander v. Hunter, 29 Neb. 259, 45 N.W. 461 (1890). It is only when in fa https://library.partnertax.ai/us-ne/stat/77-1849 Source Laws 1903, c. 73, § 224, p. 473; R.S.1913, § 6552; C.S.1922, § 6080; C.S.1929, § 77-2032; R.S.1943, § 77-1849; Laws 2013, LB341, § 17. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1850 Source Laws 1903, c. 73, § 225, p. 473; R.S.1913, § 6553; C.S.1922, § 6081; C.S.1929, § 77-2033; R.S.1943, § 77-1850. Annotations One who holds and performs the duties of an office, and receives the fees and emoluments thereof, under color of right, is a de facto officer. Holt County v. Scott, 53 Neb. 176, 73 N.W. 681 (1897). Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska L https://library.partnertax.ai/us-ne/stat/77-1851 Source Laws 1903, c. 73, § 226, p. 473; R.S.1913, § 6554; C.S.1922, § 6082; C.S.1929, § 77-2034; R.S.1943, § 77-1851. Annotations Where owner and county treasurer were both able to determine property intended by description although part thereof was assessed in name other than owner, taxes were not void. Scotts Bluff County v. Frank, 142 Neb. 698, 7 N.W.2d 625 (1943). Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASK https://library.partnertax.ai/us-ne/stat/77-1852 Source Laws 1903, c. 73, § 227, p. 473; R.S.1913, § 6555; C.S.1922, § 6083; C.S.1929, § 77-2035; R.S.1943, § 77-1852. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-1853 Source Laws 1903, c. 73, § 228, p. 473; R.S.1913, § 6556; C.S.1922, § 6084; C.S.1929, § 77-2036; R.S.1943, § 77-1853. Annotations Fixing actual value at eighty percent of market value was an irregularity of which taxpayer could not complain. Collier v. County of Logan, 169 Neb. 1, 97 N.W.2d 879 (1959). Irregularity in certification of special assessment did not invalidate tax. Belza v. Village of Emerson, 159 Neb. 651, 68 N.W.2d 272 (1955). Consideration by county assessor of valuations made by https://library.partnertax.ai/us-ne/stat/77-1854 Source Laws 1903, c. 73, § 229, p. 474; R.S.1913, § 6557; C.S.1922, § 6085; C.S.1929, § 77-2037; R.S.1943, § 77-1854. Annotations Error in typing amount of special assessment tax due on line for delinquent general tax was deemed a mere irregularity on the tax sale certificate. County of Polk v. Wombacher, 229 Neb. 239, 426 N.W.2d 266 (1988). Failure of tax list to contain certificate of county clerk was mere irregularity. Belza v. Village of Emerson, 159 Neb. 651, 68 N.W.2d 272 (1955). A descrip https://library.partnertax.ai/us-ne/stat/77-1855 Source Laws 1903, c. 73, § 230, p. 475; R.S.1913, § 6558; C.S.1922, § 6086; C.S.1929, § 77-2038; R.S.1943, § 77-1855; Laws 1986, LB 1177, § 35; Laws 1993, LB 31, § 22. Annotations Statute has no application where tax deed was void. Mack v. Luebben, 215 Neb. 832, 341 N.W.2d 335 (1983). Suit attacking void tax deed is not barred in five years. Sherlock v. Gillis, 108 Neb. 72, 187 N.W. 812 (1922); Opp v. Smith, 102 Neb. 152, 166 N.W. 265 (1918). When tax deed is void, owner may maintain action to r https://library.partnertax.ai/us-ne/stat/77-1856 Source Laws 1903, c. 73, § 241, p. 478; R.S.1913, § 6569; Laws 1915, c. 112, § 1, p. 261; C.S.1922, § 6097; C.S.1929, § 77-2049; R.S.1943, § 77-1856; Laws 1977, LB 6, § 1; Laws 1992, LB 1063, § 167; Laws 1992, Second Spec. Sess., LB 1, § 140; Laws 2025, LB650, § 33. Annotations 1. Limitation of action 2. Miscellaneous 1. Limitation of action Action to foreclose tax lien may be instituted within five years by filing of cross-petition in partition suit. Fairley v. Kemper, 174 Neb. 565, 118 N.W.2d https://library.partnertax.ai/us-ne/stat/77-1857 Source Laws 1903, c. 31, § 1, p. 280; R.S.1913, § 6571; C.S.1922, § 6099; C.S.1929, § 77-2051; R.S.1943, § 77-1857; Laws 1953, c. 280, § 1, p. 911; Laws 1971, LB 653, § 9. Annotations Section 77-1839 and this section merely require that the treasurer's seal be affixed. They do not require that the treasurer's seal be entirely legible. Ottaco Acceptance, Inc. v. Larkin, 273 Neb. 765, 733 N.W.2d 539 (2007). Omission from tax sale certificate of treasurer's seal is an irregularity and does not rend https://library.partnertax.ai/us-ne/stat/77-2011 Source Laws 1901, c. 54, § 4, p. 416; R.S.1913, § 6625; C.S.1922, § 6156; C.S.1929, § 77-2204; R.S.1943, § 77-2011. Annotations Where a will directs that inheritance taxes be paid out of the residuary estate, but there is no residuary estate or the residuary estate is insufficient to pay the inheritance taxes, the direction in the will fails, and the default statutory rule placing the burden of inheritance taxes on the individual beneficiaries receiving the property applies. In re Estate of Lars https://library.partnertax.ai/us-ne/stat/77-2012 Source Laws 1901, c. 54, § 4, p. 416; R.S.1913, § 6625; C.S.1922, § 6156; C.S.1929, § 77-2204; R.S.1943, § 77-2012. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2013 Source Laws 1901, c. 54, § 5, p. 417; R.S.1913, § 6626; C.S.1922, § 6157; C.S.1929, § 77-2205; R.S.1943, § 77-2013. Annotations Inheritance tax is a direct charge against the res. In re Estate of Sautter, 142 Neb. 42, 5 N.W.2d 263 (1942). Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2014 Source Laws 1901, c. 54, § 6, p. 417; Laws 1905, c. 117, § 1, p. 525; R.S.1913, § 6627; C.S.1922, § 6158; C.S.1929, § 77-2206; R.S.1943, § 77-2014; Laws 1953, c. 282, § 6, p. 916; Laws 1976, LB 585, § 13; Laws 2007, LB364, § 1. Annotations Inheritance tax is a direct charge against the res. In re Estate of Sautter, 142 Neb. 42, 5 N.W.2d 263 (1942). Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE https://library.partnertax.ai/us-ne/stat/77-2015 Source Laws 2022, LB310, § 5; Laws 2023, LB727, § 57; Laws 2024, LB1317, § 79. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2016 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-2017 Source Laws 1901, c. 54, § 9, p. 418; R.S.1913, § 6630; C.S.1922, § 6161; C.S.1929, § 77-2209; Laws 1931, c. 136, § 1, p. 380; C.S.Supp.,1941, § 77-2209; R.S.1943, § 77-2017; Laws 1945, c. 198, § 5, p. 605. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2018 Source Laws 1901, c. 54, § 10, p. 418; Laws 1905, c. 117, § 1, p. 525; R.S.1913, § 6631; C.S.1922, § 6162; C.S.1929, § 77-2210; R.S.1943, § 77-2018; Laws 1976, LB 585, § 14. Annotations To avoid payment of interest on tax when amount is in dispute, personal representative can pay assessed amount and recover excess back, if any, within two years. In re Fort's Estate, 117 Neb. 854, 223 N.W. 633 (1929). Above section governs entirely procedure by which inheritance tax erroneously paid is recovered. https://library.partnertax.ai/us-ne/stat/77-2018.01 Source Laws 1949, c. 242, § 1, p. 657; Laws 1953, c. 282, § 7, p. 917; Laws 1965, c. 498, § 1, p. 1587; Laws 1975, LB 481, § 32. Annotations The liability of an estate for inheritance tax may be determined upon petition of executrix with allegations and proof in this case. Reller v. McArthur, 187 Neb. 313, 189 N.W.2d 468 (1971). Application for determination of tax may be made by party having legal interest in estate. County of Keith v. Triska, 168 Neb. 1, 95 N.W.2d 350 (1959). Proceedings can b https://library.partnertax.ai/us-ne/stat/77-2018.02 Source Laws 1953, c. 282, § 8, p. 917; Laws 1959, c. 375, § 1, p. 1314; Laws 1969, c. 682, § 1, p. 2609; Laws 1975, LB 481, § 33; Laws 1976, LB 585, § 15; Laws 1977, LB 456, § 3; Laws 2015, LB72, § 5; Laws 2017, LB268, § 16; Laws 2019, LB315, § 2; Laws 2019, LB593, § 10. Annotations Published notice is not a prerequisite of a county court's subject matter jurisdiction of an independent proceeding for the sole purpose of determining Nebraska inheritance tax; rather, such jurisdiction is invoked b https://library.partnertax.ai/us-ne/stat/77-2018.03 Source Laws 1953, c. 282, § 9, p. 918. Annotations County attorney has the duty to represent state in determination of inheritance taxes. State ex rel. Nebraska State Bar Assn. v. Richards, 165 Neb. 80, 84 N.W.2d 136 (1957). This section, while authorizing the county attorney to stipulate to facts regarding the determination of inheritance tax which could be presented by evidence to the county court, does not require the court to accept the stipulated facts. In re Estate of Chambers, 27 Neb. App https://library.partnertax.ai/us-ne/stat/77-2018.04 Source Laws 1976, LB 585, § 8; Laws 1977, LB 456, § 4; Laws 1987, LB 125, § 1; Laws 2009, LB120, § 2. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2018.05 Source Laws 1976, LB 585, § 9; Laws 1987, LB 125, § 2. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2018.06 Source Laws 1976, LB 585, § 11. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2018.07 Source Laws 1976, LB 585, § 12; Laws 2009, LB120, § 3. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2019 Source Laws 1901, c. 54, § 11, p. 418; Laws 1907, c. 104, § 1, p. 359; R.S.1913, § 6632; Laws 1915, c. 113, § 1, p. 262; C.S.1922, § 6163; C.S.1929, § 77-2211; R.S.1943, § 77-2019; Laws 1949, c. 242, § 2, p. 657; Laws 1976, LB 585, § 16; Laws 1987, LB 601, § 9; Laws 1990, LB 1153, § 63; Laws 1991, LB 203, § 57; Laws 1994, LB 1107, § 50; Laws 2006, LB 778, § 72. Annotations County court is not bound by report made by appraiser but may take further evidence and enter order determining tax. County https://library.partnertax.ai/us-ne/stat/77-2106 Source Laws 1929, c. 73, § 6, p. 255; C.S.1929, § 77-2306; Laws 1937, c. 175, § 1, p. 689; C.S.Supp.,1941, § 77-2306; R.S.1943, § 77-2106; Laws 1949, c. 229, § 5, p. 637; Laws 1949, c. 243, § 3, p. 660; Laws 1975, LB 233, § 1; Laws 1982, LB 480, § 7; Laws 1992, LB 1004, § 10. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2106.01 Source Laws 1949, c. 243, § 1, p. 659; Laws 1985, LB 273, § 39; Laws 1991, LB 9, § 1; Laws 1992, LB 1004, § 11; Laws 1992, Fourth Spec. Sess., LB 1, § 20; Laws 1993, LB 345, § 13. Annotations The plain, direct, and unambiguous meaning of the words "has been paid" in this section does not limit interest on overpayments of estate tax to those overpayments made after the effective date of the statute. Given its plain and ordinary meaning, the term "has been paid" includes overpayments of estate tax https://library.partnertax.ai/us-ne/stat/77-2106.02 Source Laws 1949, c. 243, § 3, p. 659; Laws 1992, LB 1004, § 12. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2106.03 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-2107 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-2108 Source Laws 1949, c. 222, § 1, p. 624; Laws 1953, c. 95, § 3, p. 270; Laws 1992, LB 1004, § 13; Laws 2002, LB 905, § 9. Annotations Estate taxes will be apportioned under this section unless there is a clear and unambiguous direction to the contrary. In re Estate of Eriksen, 271 Neb. 806, 716 N.W.2d 105 (2006). Review of apportionment proceedings under this section is de novo on the record. In re Estate of Eriksen, 271 Neb. 806, 716 N.W.2d 105 (2006). County court apportionment orders entered pu https://library.partnertax.ai/us-ne/stat/77-2109 Source Laws 1949, c. 222, § 2, p. 625; Laws 1992, LB 1004, § 14. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2110 Source Laws 1949, c. 222, § 3, p. 625; Laws 1992, LB 1004, § 15. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2111 Source Laws 1949, c. 222, § 4, p. 626; Laws 1992, LB 1004, § 16. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2112 Source Laws 1949, c. 222, § 5, p. 626. Annotations County court apportionment orders entered pursuant to this section and section 77-2108 are final, appealable orders. In re Estate of Hanika, 229 Neb. 655, 428 N.W.2d 502 (1988). County court apportionment orders entered pursuant to this section are final, appealable orders. In re Estate of Detlefs, 227 Neb. 531, 418 N.W.2d 571 (1988). Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer https://library.partnertax.ai/us-ne/stat/77-2113 Source Laws 1984, LB 962, § 1; Laws 1992, LB 1004, § 17; Laws 2002, LB 905, § 10. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2114 Source Laws 1984, LB 962, § 2; Laws 1992, LB 1004, § 18. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2115 Source Laws 1984, LB 962, § 3; Laws 1992, LB 1004, § 19; Laws 1995, LB 574, § 72; Laws 2005, LB 216, § 3. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2116 Source Laws 2002, LB 905, § 11. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2201 Source Laws 1871, § 1, p. 113; Laws 1895, c. 67, § 1, p. 240; R.S.1913, § 6642; C.S.1922, § 6173; C.S.1929, § 77-2401; R.S.1943, § 77-2201; Laws 2006, LB 1024, § 12. Annotations Bodies other than those within the strict and proper sense of the term municipal corporations are at times referred to as such for certain purposes; a sanitary and improvement district is a municipal corporation for purposes of this section. In re Application of S.I.D. No. 65, 219 Neb. 647, 365 N.W.2d 456 (1985). Warrant https://library.partnertax.ai/us-ne/stat/77-2202 Source Laws 1871, § 2, p. 114; Laws 1895, c. 67, § 2, p. 240; R.S.1913, § 6643; C.S.1922, § 6174; C.S.1929, § 77-2402; R.S.1943, § 77-2202; Laws 2006, LB 1024, § 13. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2203 Source Laws 1871, § 3, p. 114; Laws 1891, c. 56, § 1, p. 394; Laws 1907, c. 158, § 1, p. 492; R.S.1913, § 6644; C.S.1922, § 6175; C.S.1929, § 77-2403; R.S.1943, § 77-2203. Annotations A public treasurer is authorized to register warrants only when no other reason exists for their nonpayment except that there are not sufficient funds on hand for payment thereof. Pollock v. Consolidated School District, 138 Neb. 315, 293 N.W. 108 (1940). It is the duty of treasurer to register warrants in order pr https://library.partnertax.ai/us-ne/stat/77-2204 Source Laws 1907, c. 158, § 1, p. 492; R.S.1913, § 6644; C.S.1922, § 6175; C.S.1929, § 77-2403; R.S.1943, § 77-2204. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2205 Source Laws 1907, c. 158, § 1, p. 492; R.S.1913, § 6644; C.S.1922, § 6175; C.S.1929, § 77-2403; R.S.1943, § 77-2205; Laws 1945, c. 195, § 1, p. 598; Laws 1988, LB 864, § 12; Laws 1992, LB 982, § 1; Laws 2021, LB509, § 10. Cross References State Miscellaneous Claims Act, see section 81-8,294 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2206 Source Laws 1871, § 4, p. 114; R.S.1913, § 6645; C.S.1922, § 6176; Laws 1927, c. 177, § 1, p. 517; C.S.1929, § 77-2404; R.S.1943, § 77-2206; Laws 1986, LB 960, § 39; Laws 2015, LB123, § 1. Annotations It is the duty of treasurer of school district to give notice to holder of warrant when sufficient money is in treasury to pay same. Havelock Nat. Bank v. Northport Irrigation Dist., 139 Neb. 747, 298 N.W. 695 (1941). Refusal of holder of General Fund warrant to accept payment of money known to bel https://library.partnertax.ai/us-ne/stat/77-2207 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-2208 Source Laws 1871, § 6, p. 115; R.S.1913, § 6647; C.S.1922, § 6178; C.S.1929, § 77-2406; R.S.1943, § 77-2208; Laws 1993, LB 346, § 20. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2209 Source Laws 1871, § 7, p. 115; R.S.1913, § 6648; C.S.1922, § 6179; C.S.1929, § 77-2407; R.S.1943, § 77-2209. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2353 Source Laws 1941, c. 160, § 1, p. 642; C.S.Supp.,1941, § 77-2537; R.S.1943, § 77-2353; Laws 1969, c. 544, § 2, p. 2198; Laws 1989, LB 33, § 66; Laws 2001, LB 362, § 62. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2353.01 Source Laws 1969, c. 544, § 1, p. 2197; Laws 1973, LB 47, § 1; Laws 1982, LB 644, § 1; Laws 1987, LB 246, § 1; Laws 1989, LB 33, § 67; Laws 1989, LB 113, § 1; Laws 2001, LB 362, § 63. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2354 Source Laws 1941, c. 160, § 2, p. 642; C.S.Supp.,1941, § 77-2538; R.S.1943, § 77-2354; Laws 1973, LB 47, § 2; Laws 1989, LB 33, § 68; Laws 2001, LB 362, § 64. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2355 Source Laws 1941, c. 160, § 2, p. 642; C.S.Supp.,1941, § 77-2538; R.S.1943, § 77-2355; Laws 1959, c. 263, § 21, p. 949; Laws 1989, LB 33, § 69; Laws 1989, LB 377, § 17; Laws 1992, LB 757, § 31; Laws 1996, LB 1274, § 44; Laws 2001, LB 362, § 65; Laws 2009, LB259, § 21. Cross References Public Funds Deposit Security Act, see section 77-2386 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyrig https://library.partnertax.ai/us-ne/stat/77-2356 Source Laws 1941, c. 160, § 2, p. 642; C.S.Supp.,1941, § 77-2538; R.S.1943, § 77-2356; Laws 1996, LB 1274, § 45. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2357 Source Laws 1941, c. 160, § 2, p. 642; C.S.Supp.,1941, § 77-2538; R.S.1943, § 77-2357; Laws 1989, LB 33, § 70; Laws 1996, LB 1274, § 46; Laws 2001, LB 362, § 66. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2358 Source Laws 1941, c. 160, § 2, p. 642; C.S.Supp.,1941, § 77-2538; R.S.1943, § 77-2358; Laws 1989, LB 33, § 71; Laws 1996, LB 1274, § 47; Laws 2001, LB 362, § 67. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2359 Source Laws 1941, c. 160, § 2, p. 642; C.S.Supp.,1941, § 77-2538; R.S.1943, § 77-2359; Laws 1989, LB 33, § 72; Laws 1996, LB 1274, § 48. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2360 Source Laws 1941, c. 160, § 2, p. 642; C.S.Supp.,1941, § 77-2538; R.S.1943, § 77-2360; Laws 1989, LB 33, § 73. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2361 Source Laws 1941, c. 160, § 3, p. 644; C.S.Supp.,1941, § 77-2539; R.S.1943, § 77-2361; Laws 1989, LB 33, § 74; Laws 2001, LB 362, § 68. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2362 Source Laws 1935, c. 140, § 1, p. 515; C.S.Supp.,1941, § 77-2536; R.S.1943, § 77-2362; Laws 1989, LB 33, § 75; Laws 1992, LB 757, § 32; Laws 2001, LB 362, § 69; Laws 2009, LB259, § 22. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2363 Source Laws 1879, § 1, p. 156; R.S.1913, § 6675; C.S.1922, § 6212; C.S.1929, § 77-2601; Laws 1933, c. 120, § 1, p. 488; Laws 1935, c. 4, § 1, p. 66; Laws 1937, c. 169, § 1, p. 674; C.S.Supp.,1941, § 77-2601; Laws 1943, c. 19, § 5, p. 105; R.S.1943, § 77-2363; Laws 1987, LB 440, § 11; Laws 1988, LB 802, § 15; Laws 1989, LB 33, § 76; Laws 1990, LB 1165, § 1; Laws 1993, LB 121, § 498; Laws 1994, LB 1118, § 20; Laws 1996, LB 1274, § 49; Laws 2001, LB 362, § 70. Annotations Where village brings suit https://library.partnertax.ai/us-ne/stat/77-2364 Source Laws 1879, § 1, p. 156; R.S.1913, § 6675; C.S.1922, § 6212; C.S.1929, § 77-2601; Laws 1933, c. 120, § 1, p. 488; Laws 1935, c. 4, § 1, p. 66; Laws 1937, c. 169, § 1, p. 674; C.S.Supp.,1941, § 77-2601; Laws 1943, c. 19, § 5, p. 105; R.S.1943, § 77-2364; Laws 1989, LB 33, § 77; Laws 1996, LB 1274, § 50. Cross References Public Funds Deposit Security Act, see section 77-2386 . Annotations Section authorizes bank to pledge assets for security of deposits of city of second class by contract, a https://library.partnertax.ai/us-ne/stat/77-2365 Source Laws 1973, LB 122, § 1; Laws 1995, LB 7, § 87. Cross References Nebraska Capital Expansion Act, see section 72-1269 . Nebraska State Funds Investment Act, see section 72-1260 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2365.01 Source Laws 2001, LB 362, § 1; Laws 2003, LB 175, § 13; Laws 2004, LB 999, § 48. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2365.02 Source Laws 2004, LB 999, § 51; Laws 2009, LB259, § 23; Laws 2012, LB836, § 1. Cross References Public Funds Deposit Security Act, see section 77-2386 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2366 Source Laws 1988, LB 488, § 1; Laws 1992, LB 757, § 33; Laws 2003, LB 131, § 36; Laws 2004, LB 999, § 49. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2367 Source Laws 1988, LB 488, § 2; Laws 1989, LB 33, § 78. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2368 Source Laws 1990, LB 163, § 8. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2369 Source Laws 1994, LB 1118, § 1; Laws 2001, LB 362, § 71. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2370 Source Laws 1994, LB 1118, § 2; Laws 2001, LB 362, § 72. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2371 Source Laws 1994, LB 1118, § 3; Laws 1996, LB 1274, § 51; Laws 2001, LB 362, § 73. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2372 Source Laws 1994, LB 1118, § 4. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2373 Source Laws 1994, LB 1118, § 5. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2374 Source Laws 1994, LB 1118, § 6; Laws 1996, LB 1274, § 52; Laws 2001, LB 362, § 74. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2375 Source Laws 1994, LB 1118, § 7; Laws 1996, LB 1274, § 53; Laws 2001, LB 362, § 75; Laws 2009, LB259, § 24. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2376 Source Laws 1994, LB 1118, § 8; Laws 1996, LB 1274, § 54; Laws 2001, LB 362, § 76. Cross References Public Funds Deposit Security Act, see section 77-2386 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2377 Source Laws 1994, LB 1118, § 9; Laws 2001, LB 362, § 77. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2378 Source Laws 1994, LB 1118, § 10; Laws 1996, LB 1274, § 55; Laws 2001, LB 362, § 78. Cross References Public Funds Deposit Security Act, see section 77-2386 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2379 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-2380 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-2615.01 Source Laws 2002, LB 989, § 15; Laws 2011, LB590, § 36; Laws 2025, LB9, § 9. Cross References Administrative Procedure Act, see section 84-920 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2616 Source Laws 1949, c. 224, § 1, p. 628; Laws 1959, c. 353, § 10, p. 1248; Laws 1963, c. 457, § 2, p. 1483; Laws 1965, c. 501, § 7, p. 1559; Laws 1971, LB 87, § 4; Laws 1981, LB 506, § 6; Laws 1982, LB 753, § 2. Annotations This act which includes sections 77-2602, 77-2610, 77-2616, and 85-1,100 is valid under the Constitutions of Nebraska and the United States. Sandberg v. State, 188 Neb. 335, 196 N.W.2d 501 (1972). Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary https://library.partnertax.ai/us-ne/stat/77-2617 Source Laws 1949, c. 224, § 2, p. 629; Laws 2002, LB 989, § 16. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2618 Source Laws 1949, c. 224, § 3, p. 629; Laws 1981, LB 167, § 50; Laws 1992, Fourth Spec. Sess., LB 1, § 21. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2619 Source Laws 1949, c. 224, § 4, p. 629; Laws 1977, LB 39, § 238. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2620 Source Laws 1951, c. 272, § 1, p. 906; Laws 1965, c. 501, § 8, p. 1599; Laws 1965, c. 500, § 5, p. 1593; Laws 2002, LB 989, § 17; Laws 2003, LB 572, § 12; Laws 2011, LB590, § 37. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2621 Source Laws 1951, c. 255, § 1, p. 876; Laws 1982, LB 928, § 64. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2622 Source Laws 1951, c. 255, § 2, p. 877; Laws 2011, LB590, § 38. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2623 Source Laws 2025, LB9, § 6. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2701 Source Laws 1967, c. 487, § 1, p. 1533; Laws 1984, LB 1124, § 2; Laws 1985, LB 715, § 1; Laws 1985, LB 273, § 40; Laws 1987, LB 773, § 1; Laws 1987, LB 772, § 1; Laws 1987, LB 775, § 14; Laws 1987, LB 523, § 12; Laws 1989, LB 714, § 1; Laws 1989, LB 762, § 9; Laws 1991, LB 444, § 1; Laws 1991, LB 773, § 6; Laws 1991, LB 829, § 19; Laws 1992, LB 871, § 3; Laws 1992, LB 1063, § 180; Laws 1992, Second Spec. Sess., LB 1, § 153; Laws 1992, Fourth Spec. Sess., LB 1, § 22; Laws 1993, LB 138, § 69; Laws https://library.partnertax.ai/us-ne/stat/77-2701.01 Source Laws 1984, LB 892, § 1; Laws 1985, Second Spec. Sess., LB 35, § 1; Laws 1986, LB 539, § 1; Laws 1987, LB 773, § 2; Laws 1990, LB 1059, § 32; Laws 2012, LB970, § 2. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2701.02 Source Laws 1984, LB 892, § 2; Laws 1986, LB 539, § 2; Laws 1990, LB 1059, § 33; Laws 1998, LB 1104, § 12; Laws 2002, LB 1085, § 2; Laws 2003, LB 759, § 5; Laws 2023, LB727, § 59; Laws 2024, LB1317, § 81; Laws 2025, LB707, § 1. Cross References Good Life Transformational Projects Act, see section 77-4401 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all righ https://library.partnertax.ai/us-ne/stat/77-2701.03 Source Laws 2003, LB 282, § 7; Laws 2009, LB165, § 4. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2701.04 Source Laws 1992, LB 871, § 4; Laws 1992, Fourth Spec. Sess., LB 1, § 23; Laws 1993, LB 345, § 15; Laws 1998, LB 924, § 28; R.S.Supp.,2002, § 77-2702.03; Laws 2003, LB 282, § 8; Laws 2003, LB 759, § 6; Laws 2004, LB 1017, § 3; Laws 2005, LB 312, § 7; Laws 2006, LB 968, § 4; Laws 2006, LB 1189, § 2; Laws 2007, LB223, § 4; Laws 2007, LB367, § 10; Laws 2008, LB916, § 6; Laws 2009, LB9, § 3; Laws 2012, LB727, § 35; Laws 2012, LB830, § 2; Laws 2012, LB1080, § 3; Laws 2014, LB96, § 2; Laws 2014, LB867 https://library.partnertax.ai/us-ne/stat/77-2701.05 Source Laws 2003, LB 282, § 9. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2701.06 Source Laws 1993, LB 345, § 29; R.S.1943, (1996), § 77-2702.24; Laws 2003, LB 282, § 10. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2701.07 Source Laws 1992, LB 871, § 5; R.S.1943, (1996), § 77-2702.04; Laws 2003, LB 282, § 11. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2701.08 Source Laws 2003, LB 282, § 12. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2701.09 Source Laws 2003, LB 282, § 13. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2701.10 Source Laws 1992, LB 871, § 6; Laws 1993, LB 345, § 16; R.S.1943, (1996), § 77-2702.05; Laws 2003, LB 282, § 14; Laws 2003, LB 759, § 7; Laws 2004, LB 1017, § 6; Laws 2007, LB367, § 12. Annotations Where the statutes allow contractors a choice as to how they are taxed and where certain exceptions are provided, there is no conflict between subdivision (2) of this section, which allows a contractor to pay sales tax as a consumer, and subdivision (2)(e) of section 77-2701.16, which requires the pay https://library.partnertax.ai/us-ne/stat/77-2701.11 Source Laws 2003, LB 282, § 15; Laws 2014, LB867, § 10. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2701.12 Source Laws 2003, LB 282, § 16. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2701.13 Source Laws 1992, LB 871, § 7; Laws 1993, LB 345, § 17; R.S.1943, (1996), § 77-2702.06; Laws 2003, LB 282, § 17; Laws 2019, LB284, § 1. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2701.14 Source Laws 2003, LB 282, § 18; Laws 2006, LB 887, § 2. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2701.15 Source Laws 2003, LB 282, § 19. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2701.16 Source Laws 1992, LB 871, § 8; Laws 1993, LB 345, § 18; Laws 1994, LB 123, § 21; Laws 1994, LB 901, § 2; Laws 1994, LB 977, § 1; Laws 1994, LB 1087, § 1; Laws 1996, LB 106, § 3; Laws 1999, LB 214, § 1; Laws 2002, LB 947, § 4; Laws 2002, LB 1085, § 3; R.S.Supp.,2002, § 77-2702.07; Laws 2003, LB 282, § 20; Laws 2003, LB 759, § 8; Laws 2004, LB 1017, § 7; Laws 2005, LB 216, § 4; Laws 2005, LB 753, § 1; Laws 2007, LB367, § 13; Laws 2008, LB916, § 7; Laws 2009, LB165, § 5; Laws 2009, LB 587, § 1; Law https://library.partnertax.ai/us-ne/stat/77-2701.17 Source Laws 1992, LB 871, § 9; R.S.1943, (1996), § 77-2702.08; Laws 2003, LB 282, § 21. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2701.18 Source Laws 2003, LB 282, § 22. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2701.19 Source Laws 1993, LB 345, § 31; R.S.1943, (1996), § 77-2702.25; Laws 2003, LB 282, § 23. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2701.20 Source Laws 2003, LB 282, § 24. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2701.21 Source Laws 2003, LB 282, § 25. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2704.03 Source Laws 1992, LB 871, § 27. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2704.04 Source Laws 1992, LB 871, § 28. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2704.05 Source Laws 1992, LB 871, § 29; Laws 1993, LB 345, § 35; Laws 1994, LB 1160, § 122; Laws 1995, LB 182, § 66; Laws 2004, LB 983, § 67. Cross References Compressed Fuel Tax Act, see section 66-697 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2704.06 Source Laws 1992, LB 871, § 30; Laws 1993, LB 345, § 36. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2704.07 Source Laws 1992, LB 871, § 31; Laws 1993, LB 345, § 37; Laws 2003, LB 759, § 14. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2704.08 Source Laws 1992, LB 871, § 32; Laws 1993, LB 345, § 38. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2704.09 Source Laws 1992, LB 871, § 33; Laws 1993, LB 345, § 39; Laws 1994, LB 901, § 5; Laws 1999, LB 280, § 1; Laws 2003, LB 282, § 53; Laws 2005, LB 256, § 95; Laws 2006, LB 1248, § 85; Laws 2007, LB463, § 1308; Laws 2008, LB916, § 17; Laws 2009, LB165, § 8. Cross References Medical Assistance Act, see section 68-901 . Uniform Credentialing Act, see section 38-101 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVER https://library.partnertax.ai/us-ne/stat/77-2704.10 Source Laws 1992, LB 871, § 34; Laws 1993, LB 345, § 40; Laws 2003, LB 282, § 54; Laws 2011, LB211, § 5; Laws 2012, LB727, § 39; Laws 2017, LB63, § 1. Cross References Nebraska Political Accountability and Disclosure Act, see section 49-1401 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2704.11 Source Laws 1992, LB 871, § 35; Laws 1993, LB 345, § 41; Laws 2002, LB 1085, § 12. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2704.12 Source Laws 1992, LB 871, § 36; Laws 1993, LB 345, § 42; Laws 1994, LB 977, § 3; Laws 1996, LB 900, § 1063; Laws 2000, LB 819, § 151; Laws 2002, LB 989, § 18; Laws 2004, LB 841, § 1; Laws 2004, LB 1017, § 13; Laws 2005, LB 216, § 6; Laws 2006, LB 1189, § 5; Laws 2008, LB575, § 1; Laws 2011, LB637, § 24; Laws 2012, LB40, § 1; Laws 2012, LB1097, § 1; Laws 2013, LB23, § 43; Laws 2013, LB265, § 46; Laws 2016, LB774, § 3; Laws 2018, LB1034, § 71; Laws 2021, LB528, § 19; Laws 2023, LB727, § 63; Laws 2 https://library.partnertax.ai/us-ne/stat/77-2704.13 Source Laws 1992, LB 871, § 37; Laws 1992, Fourth Spec. Sess., LB 1, § 27; Laws 1993, LB 345, § 43; Laws 1994, LB 977, § 4; Laws 2003, LB 282, § 55; Laws 2009, LB9, § 4; Laws 2014, LB867, § 12; Laws 2016, LB774, § 4. Annotations In light of Nebraska Sales and Use Tax Regulation 1-089.02A(1), 316 Neb. Admin. Code, ch. 1, section 089.02A(1) (1994), the use of electricity to store treated water awaiting distribution does not qualify for an exemption from Nebraska sales tax under this section. Metro https://library.partnertax.ai/us-ne/stat/77-2704.14 Source Laws 1992, LB 871, § 38; Laws 2003, LB 282, § 56. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2704.15 Source Laws 1992, LB 871, § 39; Laws 1993, LB 345, § 44; Laws 1994, LB 977, § 5; Laws 1994, LB 1207, § 16; Laws 1999, LB 87, § 86; Laws 1999, LB 232, § 1; Laws 2000, LB 557, § 1; Laws 2002, LB 123, § 1; Laws 2004, LB 1017, § 14; Laws 2006, LB 1189, § 6; Laws 2009, LB392, § 8; Laws 2011, LB252, § 2; Laws 2012, LB902, § 2; Laws 2013, LB97, § 26; Laws 2015, LB52, § 1; Laws 2016, LB774, § 5; Laws 2022, LB800, § 343; Laws 2023, LB727, § 64. Cross References Integrated Solid Waste Management Act, see https://library.partnertax.ai/us-ne/stat/77-2704.16 Source Laws 1992, LB 871, § 43; Laws 2002, LB 1236, § 18. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2704.17 Source Laws 1992, LB 871, § 47. Cross References Nebraska Investment Finance Authority, see section 58-226 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2704.18 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-2704.19 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-2704.20 Source Laws 1992, LB 871, § 50; Initiative Law 2020, No. 430, § 11; Laws 2021, LB561, § 48. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2704.21 Source Laws 1992, LB 871, § 40; Laws 1996, LB 1044, § 796; Laws 2007, LB296, § 704. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2704.22 Source Laws 2005, LB 312, § 10. Annotations Because the definition of manufacturing machinery and equipment limits an exemption from sales tax for the purchase of such machinery and equipment to items purchased by a person engaged in the business of manufacturing for use in manufacturing, a manufacturer was not entitled to obtain a refund of sales tax on building materials used in the construction of an ethanol production plant where the materials were purchased by a contractor rather than by th https://library.partnertax.ai/us-ne/stat/77-2704.23 Source Laws 1992, LB 871, § 42; Laws 2003, LB 759, § 15. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2704.24 Source Laws 1992, LB 871, § 44; Laws 1993, LB 345, § 45; Laws 2003, LB 282, § 57; Laws 2016, LB776, § 1. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2704.25 Source Laws 1992, LB 871, § 45; Laws 1993, LB 345, § 46; Laws 2005, LB 216, § 7. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2704.26 Source Laws 1992, LB 871, § 46; Laws 2002, LB 1085, § 13; Laws 2003, LB 282, § 58; Laws 2003, LB 759, § 16; Laws 2008, LB916, § 18. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2704.27 Source Laws 1992, LB 871, § 51; Laws 2002, LB 1085, § 14. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2704.28 Source Laws 1992, LB 871, § 55; Laws 1993, LB 345, § 47. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2704.29 Source Laws 1992, LB 871, § 52; Laws 1993, LB 345, § 48. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2704.30 Source Laws 1992, LB 871, § 53; Laws 1993, LB 345, § 49; Laws 1994, LB 977, § 6; Laws 2002, LB 1085, § 15. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2704.31 Source Laws 1992, LB 871, § 54; Laws 1993, LB 345, § 50; Laws 1999, LB 34, § 2; Laws 2001, LB 142, § 55; Laws 2002, LB 1085, § 16; Laws 2019, LB472, § 12. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2704.32 Source Laws 1992, LB 871, § 56; Laws 1993, LB 345, § 51; Laws 2004, LB 1017, § 15. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2704.33 Source Laws 1992, LB 871, § 57; Laws 1993, LB 345, § 52; Laws 2003, LB 759, § 18; Laws 2004, LB 1017, § 16; Laws 2007, LB367, § 17. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2715.03 Source Laws 2012, LB970, § 5; Laws 2014, LB987, § 1; Laws 2018, LB1090, § 1; Laws 2022, LB873, § 1; Laws 2023, LB754, § 7. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2715.04 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-2715.05 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-2715.06 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-2715.07 Source Laws 1987, LB 773, § 6; Laws 1989, LB 739, § 2; Laws 1993, LB 5, § 3; Laws 1993, LB 121, § 503; Laws 1993, LB 240, § 4; Laws 1993, LB 815, § 23; Laws 1994, LB 977, § 12; Laws 1996, LB 898, § 5; Laws 1998, LB 1028, § 2; Laws 1999, LB 630, § 1; Laws 2001, LB 433, § 4; Laws 2005, LB 312, § 12; Laws 2006, LB 968, § 8; Laws 2006, LB 990, § 1; Laws 2007, LB343, § 3; Laws 2007, LB367, § 20; Laws 2007, LB456, § 1; Laws 2009, LB165, § 12; Laws 2011, LB389, § 12; Laws 2012, LB1128, § 22; Laws 2014, https://library.partnertax.ai/us-ne/stat/77-2715.08 Source Laws 1987, LB 775, § 11; Laws 1991, LB 773, § 11; Laws 2007, LB343, § 4; Laws 2013, LB573, § 1. Annotations This section does not include any "economic activity" or "business purpose" requirements for creating a qualified corporation and merely sets forth certain requirements for the shareholders at one specific point in time for the special capital gains election. Stewart v. Nebraska Dept. of Rev., 294 Neb. 1010, 885 N.W.2d 723 (2016). Frequent Questions Americans with Disabilities Act N https://library.partnertax.ai/us-ne/stat/77-2715.09 Source Laws 1987, LB 775, § 12; Laws 1991, LB 773, § 12; Laws 2007, LB343, § 5. Annotations Taxpayers' election to receive special capital gains/extraordinary dividend treatment available only to someone domiciled in Nebraska militated against a finding that taxpayers possessed intent to abandon their Nebraska domicile. Houghton v. Nebraska Dept. of Rev., 308 Neb. 188, 953 N.W.2d 237 (2021). This section does not contain language discussing underlying sales and transactions or requiring a purpos https://library.partnertax.ai/us-ne/stat/77-2716 Source Laws 1967, c. 487, § 16, p. 1579; Laws 1983, LB 619, § 1; Laws 1984, LB 962, § 15; Laws 1984, LB 1124, § 3; Laws 1985, LB 273, § 50; Laws 1986, LB 774, § 9; Laws 1987, LB 523, § 20; Laws 1987, LB 773, § 9; Laws 1989, LB 458, § 2; Laws 1989, LB 459, § 3; Laws 1991, LB 773, § 13; Laws 1993, LB 121, § 504; Laws 1994, LB 977, § 13; Laws 1997, LB 401, § 2; Laws 1998, LB 1028, § 3; Laws 2000, LB 1003, § 15; Laws 2002, LB 1085, § 18; Laws 2003, LB 596, § 1; Laws 2005, LB 216, § 10; Laws 2006, LB https://library.partnertax.ai/us-ne/stat/77-2716.01 Source Laws 1987, LB 773, § 10; Laws 1988, LB 1234, § 2; Laws 1989, LB 739, § 3; Laws 1991, LB 300, § 3; Laws 1993, LB 240, § 5; Laws 1997, LB 401, § 3; Laws 1998, LB 1028, § 4; Laws 2003, LB 596, § 2; Laws 2004, LB 355, § 1; Laws 2006, LB 968, § 10; Laws 2007, LB367, § 21; Laws 2018, LB1090, § 2; Laws 2019, LB512, § 20. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legisl https://library.partnertax.ai/us-ne/stat/77-2716.02 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-2716.03 Source Laws 1993, LB 240, § 6; Laws 1995, LB 300, § 1; Laws 2006, LB 968, § 11. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2717 Source Laws 1967, c. 487, § 17, p. 1579; Laws 1969, c. 690, § 1, p. 2683; Laws 1973, LB 531, § 1; Laws 1985, LB 273, § 51; Laws 1987, LB 523, § 21; Laws 1991, LB 773, § 14; Laws 1994, LB 977, § 14; Laws 2000, LB 1223, § 1; Laws 2001, LB 433, § 5; Laws 2005, LB 312, § 13; Laws 2006, LB 1003, § 6; Laws 2007, LB367, § 22; Laws 2008, LB915, § 1; Laws 2011, LB389, § 13; Laws 2012, LB970, § 6; Laws 2012, LB1128, § 23; Laws 2013, LB308, § 2; Laws 2014, LB191, § 18; Laws 2016, LB774, § 8; Laws 2016, LB8 https://library.partnertax.ai/us-ne/stat/77-2718 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-2719 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-3410.01 Source Laws 1981, LB 17, § 7. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3411 Source Laws 1978, Spec. Sess., LB 2, § 11; Laws 1992, LB 1063, § 189; Laws 1992, Second Spec. Sess., LB 1, § 161. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3412 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-3505.06 Source Laws 2024, LB126, § 3. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3506 Source Laws 2014, LB1087, § 5; Laws 2016, LB683, § 1; Laws 2018, LB1089, § 6; Laws 2019, LB512, § 25; Laws 2023, LB727, § 84; Laws 2025, LB209, § 2; Laws 2026, LB803, § 21. Operative Date: July 18, 2026 Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3506.01 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-3506.02 Source Laws 1994, LB 902, § 32; Laws 1995, LB 499, § 1; Laws 2004, LB 973, § 43; Laws 2014, LB1087, § 3; Laws 2018, LB1089, § 7. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3506.03 Source Laws 1995, LB 483, § 1; Laws 2014, LB1087, § 4; Laws 2018, LB1089, § 8; Laws 2024, LB126, § 4. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3507 Source Laws 1979, LB 65, § 7; Laws 1980, LB 647, § 4; Laws 1981, LB 179, § 19; Laws 1984, LB 956, § 1; Laws 1988, LB 1105, § 2; Laws 1994, LB 902, § 33; Laws 1995, LB 483, § 4; Laws 1997, LB 182, § 4; Laws 1999, LB 179, § 1; Laws 2014, LB986, § 1; Laws 2018, LB1089, § 9. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3508 Source Laws 1979, LB 65, § 8; Laws 1980, LB 647, § 5; Laws 1981, LB 478, § 1; Laws 1983, LB 195, § 2; Laws 1986, LB 1258, § 2; Laws 1987, LB 376A, § 5; Laws 1988, LB 1105, § 3; Laws 1991, LB 2, § 17; Laws 1994, LB 902, § 34; Laws 1995, LB 483, § 5; Laws 1997, LB 182, § 5; Laws 1999, LB 179, § 2; Laws 2000, LB 1279, § 2; Laws 2005, LB 17, § 1; Laws 2005, LB 54, § 17; Laws 2014, LB986, § 2; Laws 2016, LB776, § 6; Laws 2017, LB20, § 1; Laws 2018, LB1089, § 10; Laws 2019, LB512, § 26. Frequent Quest https://library.partnertax.ai/us-ne/stat/77-3509 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-3509.01 Source Laws 1983, LB 494, § 5; Laws 1984, LB 809, § 4; Laws 1985, Second Spec. Sess., LB 6, § 1; Laws 1987, LB 376A, § 6; Laws 1988, LB 834, § 1; Laws 1996, LB 921, § 1; Laws 2009, LB302, § 1; Laws 2014, LB1087, § 7; Laws 2018, LB1089, § 11. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3509.02 Source Laws 1983, LB 494, § 6; Laws 1984, LB 809, § 5; Laws 1985, Second Spec. Sess., LB 6, § 2; Laws 1987, LB 376A, § 7; Laws 1988, LB 834, § 2; Laws 1996, LB 921, § 2; Laws 2009, LB302, § 2; Laws 2014, LB1087, § 8; Laws 2018, LB1089, § 12. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3509.03 Source Laws 1984, LB 956, § 3; Laws 1989, LB 84, § 9; Laws 1991, LB 9, § 3; Laws 2014, LB1087, § 9; Laws 2018, LB1089, § 13. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3509.04 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-3510 Source Laws 1979, LB 65, § 10; Laws 1983, LB 494, § 2; Laws 1983, LB 396, § 1; Laws 1984, LB 809, § 6; Laws 1985, Second Spec. Sess., LB 6, § 3; Laws 1986, LB 1258, § 4; Laws 1987, LB 376A, § 8; Laws 1989, LB 84, § 10; Laws 1991, LB 9, § 4; Laws 1994, LB 902, § 36; Laws 1995, LB 135, § 1; Laws 1996, LB 921, § 3; Laws 1997, LB 397, § 26; Laws 2003, LB 192, § 1; Laws 2007, LB145, § 1; Laws 2014, LB1087, § 10; Laws 2017, LB217, § 20; Laws 2018, LB1089, § 14; Laws 2026, LB803, § 22. Operative Date: https://library.partnertax.ai/us-ne/stat/77-3511 Source Laws 1979, LB 65, § 11; Laws 1980, LB 647, § 6; Laws 1983, LB 195, § 4; Laws 1983, LB 494, § 3; Laws 1984, LB 809, § 7; Laws 1986, LB 1258, § 5; Laws 1987, LB 376A, § 9; Laws 1988, LB 1105, § 4; Laws 1989, LB 84, § 11; Laws 1994, LB 902, § 37; Laws 2014, LB1087, § 11; Laws 2024, LB126, § 5. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserv https://library.partnertax.ai/us-ne/stat/77-3512 Source Laws 1979, LB 65, § 12; Laws 1980, LB 647, § 7; Laws 1983, LB 195, § 5; Laws 1983, LB 396, § 2; Laws 1984, LB 809, § 8; Laws 1985, Second Spec. Sess., LB 6, § 4; Laws 1989, LB 84, § 12; Laws 1991, LB 9, § 5; Laws 1991, LB 773, § 21; Laws 1995, LB 133, § 1; Laws 1996, LB 1039, § 5; Laws 1997, LB 397, § 27; Laws 2003, LB 192, § 2; Laws 2009, LB94, § 3; Laws 2014, LB1087, § 12; Laws 2018, LB1089, § 15; Laws 2021, LB313, § 1; Laws 2023, LB727, § 85; Laws 2026, LB803, § 23; Laws 2026, LB826, § https://library.partnertax.ai/us-ne/stat/77-3513 Source Laws 1979, LB 65, § 13; Laws 1980, LB 647, § 8; Laws 1983, LB 195, § 6; Laws 1983, LB 396, § 3; Laws 1984, LB 809, § 9; Laws 1985, Second Spec. Sess., LB 6, § 5; Laws 1986, LB 1258, § 6; Laws 1987, LB 376A, § 10; Laws 1991, LB 773, § 22; Laws 1994, LB 902, § 38; Laws 1995, LB 133, § 2; Laws 1996, LB 1039, § 6; Laws 1997, LB 397, § 28; Laws 1999, LB 179, § 4; Laws 2005, LB 54, § 19; Laws 2007, LB145, § 2; Laws 2009, LB94, § 4; Laws 2014, LB986, § 4; Laws 2014, LB1087, § 13; Laws 2018, LB10 https://library.partnertax.ai/us-ne/stat/77-3514 Source Laws 1979, LB 65, § 14; Laws 1983, LB 494, § 4; Laws 1983, LB 195, § 7; Laws 1983, LB 396, § 4; Laws 1984, LB 809, § 10; Laws 1985, Second Spec. Sess., LB 6, § 6; Laws 1987, LB 376A, § 11; Laws 1988, LB 834, § 3; Laws 1988, LB 1105, § 5; Laws 1991, LB 2, § 18; Laws 1991, LB 773, § 23; Laws 1994, LB 902, § 39; Laws 1995, LB 133, § 3; Laws 1995, LB 135, § 2; Laws 1996, LB 1039, § 7; Laws 1997, LB 397, § 29; Laws 2005, LB 54, § 20; Laws 2007, LB145, § 3; Laws 2009, LB94, § 5; Laws 2014, LB10 https://library.partnertax.ai/us-ne/stat/77-3514.01 Source Laws 2009, LB94, § 7; Laws 2018, LB1089, § 18; Laws 2021, LB313, § 2; Laws 2026, LB826, § 2. Effective Date: April 15, 2026 Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3515 Source Laws 1979, LB 65, § 15; Laws 1983, LB 195, § 8. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3516 Source Laws 1979, LB 65, § 16; Laws 1980, LB 647, § 9; Laws 1983, LB 396, § 5; Laws 1984, LB 809, § 11; Laws 1985, Second Spec. Sess., LB 6, § 7; Laws 1986, LB 1258, § 7; Laws 1987, LB 376A, § 12; Laws 1989, LB 84, § 13; Laws 1991, LB 9, § 6; Laws 1991, LB 773, § 24; Laws 1995, LB 133, § 4; Laws 1996, LB 1039, § 8; Laws 1997, LB 397, § 30; Laws 2009, LB94, § 6; Laws 2014, LB1087, § 15; Laws 2018, LB1089, § 19. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of T https://library.partnertax.ai/us-ne/stat/77-3516.01 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-3517 Source Laws 1979, LB 65, § 17; Laws 1980, LB 647, § 10; Laws 1986, LB 1258, § 8; Laws 1987, LB 376A, § 13; Laws 1989, LB 84, § 14; Laws 1991, LB 9, § 7; Laws 1991, LB 773, § 25; Laws 1995, LB 133, § 5; Laws 1995, LB 499, § 2; Laws 1996, LB 1039, § 9; Laws 1997, LB 397, § 31; Laws 2010, LB877, § 6; Laws 2014, LB1087, § 16; Laws 2017, LB217, § 21; Laws 2021, LB313, § 3; Laws 2024, LB126, § 6. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disc https://library.partnertax.ai/us-ne/stat/77-3518 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-3519 Source Laws 1979, LB 65, § 19; Laws 1987, LB 376A, § 14; Laws 1995, LB 490, § 177; Laws 2004, LB 973, § 44; Laws 2011, LB384, § 19; Laws 2019, LB512, § 27. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3520 Source Laws 1979, LB 65, § 20; Laws 1987, LB 376A, § 15; Laws 2004, LB 973, § 45. Cross References Administrative Procedure Act, see section 84-920 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3521 Source Laws 1979, LB 65, § 21; Laws 1984, LB 809, § 12; Laws 1989, LB 84, § 15; Laws 1994, LB 902, § 40; Laws 2014, LB1087, § 17; Laws 2024, LB126, § 7. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3522 Source Laws 1979, LB 65, § 22; Laws 1984, LB 809, § 13; Laws 1986, LB 1258, § 9; Laws 1989, LB 84, § 16; Laws 1994, LB 902, § 41; Laws 2014, LB1087, § 18; Laws 2018, LB1089, § 20; Laws 2023, LB727, § 87; Laws 2024, LB126, § 8. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3523 Source Laws 1979, LB 65, § 23; Laws 1983, LB 494, § 7; Laws 1986, LB 1258, § 10; Laws 1987, LB 376A, § 16; Laws 1994, LB 902, § 42; Laws 1995, LB 499, § 3; Laws 1996, LB 1040, § 5; Laws 1997, LB 397, § 32; Laws 2000, LB 1116, § 17; Laws 2009, LB166, § 18; Laws 2014, LB1087, § 19; Laws 2018, LB1089, § 21; Laws 2021, LB509, § 13; Laws 2022, LB800, § 344; Laws 2024, LB126, § 9. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL https://library.partnertax.ai/us-ne/stat/77-3524 Source Laws 1979, LB 65, § 24; Laws 1981, LB 545, § 26; Laws 1983, LB 396, § 6; Laws 1984, LB 956, § 2; Laws 1996, LB 1039, § 10. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3901 Source Laws 1986, LB 1027, § 214; Laws 1993, LB 345, § 74; Laws 2004, LB 811, § 1. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3902 Source Laws 1986, LB 1027, § 215; Laws 1987, LB 523, § 31; Laws 1995, LB 490, § 178; Laws 1998, LB 1321, § 99; Laws 1999, LB 165, § 3; Laws 1999, LB 550, § 45; Laws 2007, LB334, § 88. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3903 Source Laws 1986, LB 1027, § 216; Laws 1987, LB 523, § 32; Laws 1995, LB 490, § 179; Laws 1998, LB 1321, § 100; Laws 1999, LB 165, § 4; Laws 1999, LB 550, § 46; Laws 2007, LB223, § 23; Laws 2007, LB334, § 89; Laws 2012, LB14, § 7; Laws 2017, LB152, § 4; Laws 2017, LB268, § 17; Laws 2020, LB910, § 32; Laws 2026, LB596, § 13; Laws 2026, LB835, § 7. Effective Date: July 18, 2026 Note: The Revisor of Statutes has pursuant to section 49-769 correlated LB596, section 13, with LB835, section 7, to refl https://library.partnertax.ai/us-ne/stat/77-3904 Source Laws 1986, LB 1027, § 217; Laws 1987, LB 523, § 33; Laws 1993, LB 345, § 75; Laws 1995, LB 490, § 180; Laws 1999, LB 165, § 5; Laws 1999, LB 550, § 47; Laws 2007, LB223, § 24; Laws 2007, LB334, § 90; Laws 2014, LB33, § 2. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3905 Source Laws 1986, LB 1027, § 218; Laws 1987, LB 523, § 34; Laws 1993, LB 345, § 76; Laws 1995, LB 490, § 181; Laws 1999, LB 165, § 6; Laws 2007, LB334, § 91; Laws 2014, LB33, § 3. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3906 Source Laws 1986, LB 1027, § 219; Laws 1990, LB 260, § 17; Laws 1993, LB 345, § 77; Laws 1995, LB 490, § 182; Laws 1999, LB 36, § 33; Laws 1999, LB 165, § 7; Laws 2007, LB334, § 92; Laws 2012, LB727, § 48; Laws 2014, LB33, § 4. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3907 Source Laws 1986, LB 1027, § 220; Laws 1995, LB 490, § 183; Laws 1999, LB 165, § 8; Laws 2007, LB334, § 93. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3908 Source Laws 1986, LB 1027, § 221; Laws 1995, LB 490, § 184; Laws 1999, LB 165, § 9; Laws 2007, LB334, § 94. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3909 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-3910 Source Laws 2014, LB33, § 1. Cross References Uniform State Tax Lien Registration and Enforcement Act, see section 77-3901 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4001 Source Laws 1987, LB 730, § 1; Laws 2009, LB89, § 1; Laws 2023, LB727, § 88; Laws 2024, LB1204, § 25; Laws 2025, LB9, § 10; Laws 2026, LB212, § 1. Operative Date: January 1, 2027 Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4002 Source Laws 1987, LB 730, § 2; Laws 2009, LB89, § 2; Laws 2023, LB727, § 89; Laws 2025, LB9, § 11; Laws 2026, LB212, § 2. Operative Date: January 1, 2027 Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4002.01 Source Laws 2025, LB9, § 12. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4003 Source Laws 1987, LB 730, § 3; Laws 2024, LB1204, § 26. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4910 Source Laws 1995, LB 829, § 10. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4911 Source Laws 1995, LB 829, § 11. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4912 Source Laws 1995, LB 829, § 12. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4913 Source Laws 1995, LB 829, § 13. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4914 Source Laws 1995, LB 829, § 14. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4915 Source Laws 1995, LB 829, § 15. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4916 Source Laws 1995, LB 829, § 16. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4917 Source Laws 1995, LB 829, § 17. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4918 Source Laws 1995, LB 829, § 18. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4919 Source Laws 1995, LB 829, § 19. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4920 Source Laws 1995, LB 829, § 20. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4921 Source Laws 1995, LB 829, § 21. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4922 Source Laws 1995, LB 829, § 22. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4923 Source Laws 1995, LB 829, § 23. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4924 Source Laws 1995, LB 829, § 24; Laws 1997, LB 264, § 5. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4925 Source Laws 1995, LB 829, § 25; Laws 1996, LB 1368, § 2. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4926 Source Laws 1995, LB 829, § 26. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4927 Source Laws 1995, LB 829, § 27; Laws 1996, LB 1368, § 4. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2720 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-2721 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-2722 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-2723 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-2724 Source Laws 1967, c. 487, § 24, p. 1581; Laws 1987, LB 773, § 11; Laws 1994, LB 977, § 15. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2725 Source Laws 1967, c. 487, § 25, p. 1582; Laws 1984, LB 962, § 17; Laws 1987, LB 773, § 12. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2726 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-2727 Source Laws 1967, c. 487, § 27, p. 1583; Laws 1973, LB 531, § 2; Laws 1985, LB 273, § 52; Laws 1991, LB 773, § 15; Laws 2005, LB 216, § 11; Laws 2008, LB915, § 2; Laws 2012, LB970, § 7; Laws 2023, LB754, § 11; Laws 2025, LB647, § 36. Annotations Only the partners pay income tax and the character of income of the partnership remains the same when accounted for by the partners. Altsuler v. Peters, 190 Neb. 113, 206 N.W.2d 570 (1973). Frequent Questions Americans with Disabilities Act Notice Privac https://library.partnertax.ai/us-ne/stat/77-2727.01 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-2728 Source Laws 1967, c. 487, § 28, p. 1583. Annotations Character of income realized by a partnership remains the same when a partner accounts for it. Altsuler v. Peters, 190 Neb. 113, 206 N.W.2d 570 (1973). Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2729 Source Laws 1967, c. 487, § 29, p. 1583; Laws 1987, LB 773, § 13. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2730 Source Laws 1967, c. 487, § 30, p. 1584; Laws 1973, LB 526, § 2; Laws 1985, LB 273, § 53; Laws 1987, LB 6, § 2; Laws 1987, LB 773, § 14; Laws 1993, LB 121, § 505; Laws 1994, LB 884, § 90; Laws 2023, LB754, § 12. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2731 Source Laws 1967, c. 487, § 31, p. 1585. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2732 Source Laws 1967, c. 487, § 32, p. 1585; Laws 1987, LB 773, § 15; Laws 1989, LB 459, § 4. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2733 Source Laws 1967, c. 487, § 33, p. 1585; Laws 1973, LB 526, § 3; Laws 1984, LB 1124, § 19; Laws 1987, LB 773, § 16; Laws 1987, LB 523, § 22; Laws 1993, LB 121, § 506; Laws 1995, LB 134, § 4; Laws 2024, LB1023, § 13. Cross References State Lottery Act, see section 9-801 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2733.01 Source Laws 1987, LB 773, § 17; Laws 1993, LB 121, § 507. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2734 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-2784 Source Laws 1967, c. 487, § 84, p. 1606. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2785 Source Laws 1967, c. 487, § 85, p. 1606; Laws 1984, LB 962, § 27; Laws 1993, LB 345, § 66; Laws 2017, LB217, § 18. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2786 Source Laws 1967, c. 487, § 86, p. 1607; Laws 1985, LB 273, § 63; Laws 1987, LB 773, § 25; Laws 1993, LB 345, § 67; Laws 2004, LB 955, § 1; Laws 2005, LB 216, § 17. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2787 Source Laws 1967, c. 487, § 87, p. 1609. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2788 Source Laws 1967, c. 487, § 88, p. 1609; Laws 1981, LB 167, § 53; Laws 1984, LB 962, § 28; Laws 1985, LB 273, § 64; Laws 1991, LB 240, § 1; Laws 1992, Fourth Spec. Sess., LB 1, § 36. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2789 Source Laws 1967, c. 487, § 89, p. 1610; Laws 1993, LB 345, § 68; Laws 2010, LB879, § 12. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2790 Source Laws 1967, c. 487, § 90, p. 1611; Laws 1984, LB 962, § 29; Laws 1985, LB 273, § 65; Laws 1988, LB 1064, § 3; Laws 1993, LB 121, § 511; Laws 1993, LB 345, § 69; Laws 2007, LB223, § 14; Laws 2008, LB1004, § 2; Laws 2010, LB879, § 13. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2791 Source Laws 1967, c. 487, § 91, p. 1613; Laws 1984, LB 962, § 30; Laws 1989, LB 258, § 10; Laws 2016, LB776, § 4; Laws 2018, LB1089, § 3. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2792 Source Laws 1967, c. 487, § 92, p. 1614; Laws 1991, LB 240, § 2; Laws 1991, LB 773, § 18; Laws 1992, Fourth Spec. Sess., LB 1, § 37; Laws 2008, LB914, § 13. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2793 Source Laws 1967, c. 487, § 93, p. 1614; Laws 1985, LB 273, § 66; Laws 1987, LB 773, § 26; Laws 1993, LB 345, § 70; Laws 2008, LB914, § 14; Laws 2014, LB851, § 13; Laws 2016, LB776, § 5. Annotations Though this section provides a procedure by which a taxpayer may obtain a refund of overpayment of income taxes, it is exclusive and does not provide for class actions. Boersma v. Karnes, 227 Neb. 329, 417 N.W.2d 341 (1988). United States District Court had original jurisdiction of cases to enjoin co https://library.partnertax.ai/us-ne/stat/77-2794 Source Laws 1967, c. 487, § 94, p. 1616; Laws 1981, LB 167, § 54; Laws 1991, LB 240, § 3; Laws 1992, Fourth Spec. Sess., LB 1, § 38; Laws 1993, LB 345, § 71; Laws 1996, LB 1041, § 8; Laws 2004, LB 955, § 2; Laws 2008, LB915, § 5; Laws 2010, LB879, § 14. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2795 Source Laws 1967, c. 487, § 95, p. 1617. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2796 Source Laws 1967, c. 487, § 96, p. 1617; Laws 2008, LB914, § 15; Laws 2010, LB879, § 15. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2797 Source Laws 1967, c. 487, § 97, p. 1617. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2798 Source Laws 1967, c. 487, § 98, p. 1617. Annotations This section does not apply when a taxpayer receives a proposed assessment of deficiency. Rather, the exclusive remedy to contest an income tax deficiency assessment is the filing of a written protest with the Tax Commissioner within 90 days of the date of the mailing of the proposed assessment of a deficiency pursuant to sections 77-27,127 and 77-27,128. If a timely protest is not filed by the taxpayer, the proposed assessment becomes final. https://library.partnertax.ai/us-ne/stat/77-2799 Source Laws 1967, c. 487, § 99, p. 1617. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2801 Source Laws 1967, c. 483, § 1, p. 1495. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2802 Source Laws 1967, c. 483, § 2, p. 1495. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2803 Source Laws 1967, c. 483, § 3, p. 1495. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2804 Source Laws 1967, c. 483, § 4, p. 1496; Laws 1986, LB 960, § 40. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2805 Source Laws 1967, c. 483, § 5, p. 1496. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2806 Source Laws 1967, c. 483, § 6, p. 1496. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2807 Source Laws 1967, c. 483, § 7, p. 1496. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2808 Source Laws 1967, c. 483, § 8, p. 1496. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2809 Source Laws 1967, c. 483, § 9, p. 1497. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2901 Source Laws 2014, LB191, § 1. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2902 Source Laws 2014, LB191, § 2; Laws 2023, LB727, § 78. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2903 Source Laws 2014, LB191, § 3; Laws 2023, LB727, § 79. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2904 Source Laws 2014, LB191, § 4; Laws 2015, LB261, § 12; Laws 2016, LB774, § 11; Laws 2023, LB727, § 80. Cross References Nebraska Revenue Act of 1967, see section 77-2701 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2905 Source Laws 2014, LB191, § 5; Laws 2016, LB774, § 12; Laws 2023, LB727, § 81. Cross References Administrative Procedure Act, see section 84-920 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-2906 Source Laws 2014, LB191, § 6; Laws 2020, LB310, § 1. Cross References Administrative Procedure Act, see section 84-920 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3311 Source Laws 1976, LB 584, § 11; Laws 1987, LB 93, § 21; Laws 2012, LB727, § 47. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3312 Source Laws 1976, LB 584, § 12. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3313 Source Laws 1976, LB 584, § 13; Laws 1992, LB 1004, § 20. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3314 Source Laws 1976, LB 584, § 14. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3315 Source Laws 1976, LB 584, § 15. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3316 Source Laws 1976, LB 584, § 16. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3401 Source Laws 1978, Spec. Sess., LB 2, § 1. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3402 Source Laws 1978, Spec. Sess., LB 2, § 2; Laws 1981, LB 17, § 1; Laws 1992, LB 1063, § 188; Laws 1992, Second Spec. Sess., LB 1, § 160. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3403 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-3404 Source Laws 1978, Spec. Sess., LB 2, § 4; Laws 1981, LB 17, § 2. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3405 Source Laws 1978, Spec. Sess., LB 2, § 5; Laws 1981, LB 17, § 3. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3406 Source Laws 1978, Spec. Sess., LB 2, § 6; Laws 1981, LB 17, § 4. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3407 Source Laws 1978, Spec. Sess., LB 2, § 7. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3408 Source Laws 1978, Spec. Sess., LB 2, § 8. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3409 Source Laws 1978, Spec. Sess., LB 2, § 9; Laws 1981, LB 17, § 5. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-3410 Source Laws 1978, Spec. Sess., LB 2, § 10; Laws 1981, LB 17, § 6. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4927.01 Source Laws 1996, LB 1368, § 3. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4927.02 Source Laws 1998, LB 1104, § 22. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4928 Source Laws 1995, LB 829, § 28; Laws 1998, LB 939, § 1; Laws 2008, LB914, § 19. Annotations The Legislature has determined that most of the information in applications under the Quality Jobs Act should be kept confidential, without exception or limitation. Wasikowski v. Nebraska Quality Jobs Bd., 264 Neb. 403, 648 N.W.2d 756 (2002). Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Neb https://library.partnertax.ai/us-ne/stat/77-4929 Source Laws 1995, LB 829, § 29; Laws 1998, LB 939, § 2. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4930 Source Laws 1995, LB 829, § 30. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4931 Source Laws 1995, LB 829, § 31. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4932 Source Laws 1995, LB 829, § 32; Laws 2001, LB 620, § 47. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4933 Source Laws 1995, LB 829, § 33; Laws 2007, LB223, § 27; Laws 2012, LB782, § 139; Laws 2013, LB612, § 5; Laws 2022, LB1150, § 6. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4934 Source Laws 1995, LB 829, § 34. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4934.01 Source Laws 1996, LB 1368, § 5; Laws 1998, LB 939, § 3. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4934.02 Source Laws 1997, LB 264, § 6. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-4935 Source Laws 1995, LB 829, § 35; Laws 1997, LB 344, § 3. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5001 Source Laws 1995, LB 490, § 1; Laws 1997, LB 270, § 100; Laws 1997, LB 397, § 34; Laws 1998, LB 1104, § 23; Laws 2003, LB 291, § 4; Laws 2004, LB 973, § 46; Laws 2011, LB384, § 20. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5201 Source Laws 1999, LB 630, § 2; Laws 2006, LB 990, § 8; Laws 2008, LB1027, § 2. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5202 Source Laws 1999, LB 630, § 3. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5203 Source Laws 1999, LB 630, § 4; Laws 2000, LB 1223, § 3; Laws 2006, LB 990, § 9; Laws 2008, LB1027, § 3; Laws 2019, LB560, § 2; Laws 2023, LB562, § 13. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5204 Source Laws 1999, LB 630, § 5; Laws 2000, LB 1223, § 4; Laws 2008, LB1027, § 5; Laws 2012, LB782, § 140. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5205 Source Laws 1999, LB 630, § 6; Laws 2023, LB562, § 14. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5206 Source Laws 1999, LB 630, § 7; Laws 2020, LB381, § 86. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5207 Source Laws 1999, LB 630, § 8. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5208 Source Laws 1999, LB 630, § 9; Laws 2006, LB 990, § 10; Laws 2008, LB1027, § 6; Laws 2015, LB538, § 12; Laws 2016, LB1022, § 8; Laws 2021, LB432, § 15; Laws 2023, LB562, § 15. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5209 Source Laws 1999, LB 630, § 10; Laws 2000, LB 1223, § 5; Laws 2006, LB 990, § 11; Laws 2008, LB1027, § 7; Laws 2009, LB447, § 1; Laws 2019, LB560, § 3; Laws 2023, LB562, § 16. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5209.01 Source Laws 2006, LB 990, § 12; Laws 2019, LB560, § 4; Laws 2023, LB562, § 17. Cross References Nebraska Revenue Act of 1967, see section 77-2701 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5209.02 Source Laws 2008, LB1027, § 4; Laws 2015, LB259, § 10. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5210 Source Laws 1999, LB 630, § 11; Laws 2000, LB 1223, § 6; Laws 2012, LB782, § 141. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5211 Source Laws 1999, LB 630, § 12; Laws 2000, LB 1223, § 7; Laws 2006, LB 990, § 13; Laws 2008, LB1027, § 8; Laws 2009, LB165, § 15; Laws 2019, LB70, § 17; Laws 2019, LB560, § 5; Laws 2023, LB562, § 18. Cross References Nebraska Revenue Act of 1967, see section 77-2701 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5212 Source Laws 1999, LB 630, § 13; Laws 2006, LB 990, § 14; Laws 2019, LB560, § 6. Cross References Administrative Procedure Act, see section 84-920 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5213 Source Laws 1999, LB 630, § 14; Laws 2006, LB 990, § 15; Laws 2023, LB562, § 19. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5214 Source Laws 1999, LB 630, § 15; Laws 2012, LB782, § 142. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5215 Source Laws 2006, LB 990, § 16; Laws 2008, LB1027, § 9. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5301 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-5302 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-5303 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-5304 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-5401 Source Laws 2000, LB 936, § 1. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5402 Source Laws 2000, LB 936, § 2. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5403 Source Laws 2000, LB 936, § 3; Laws 2005, LB 274, § 281. Cross References Motor Vehicle Registration Act, see section 60-301 . Nebraska Revenue Act of 1967, see section 77-2701 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5404 Source Laws 2000, LB 936, § 4. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5714 Source Laws 2005, LB 312, § 36; Laws 2008, LB895, § 11; Laws 2009, LB164, § 3. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5715 Source Laws 2005, LB 312, § 37; Laws 2007, LB223, § 29; Laws 2008, LB895, § 12; Laws 2009, LB164, § 4; Laws 2010, LB918, § 2; Laws 2012, LB1118, § 5; Laws 2013, LB104, § 3. Annotations In the context of the Nebraska Advantage Act, "manufacturing" and "processing" have distinct meanings. In the absence of a statute or regulation indicating the contrary, the term "processing" means to subject to a particular method, system, or technique of preparation, handling or other treatment designed to prepa https://library.partnertax.ai/us-ne/stat/77-5716 Source Laws 2005, LB 312, § 38. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5717 Source Laws 2005, LB 312, § 39. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5718 Source Laws 2005, LB 312, § 40. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5719 Source Laws 2005, LB 312, § 41; Laws 2006, LB 1003, § 12; Laws 2007, LB368, § 139; Laws 2010, LB918, § 3; Laws 2013, LB34, § 4. Cross References Nebraska Revenue Act of 1967, see section 77-2701 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5719.01 Source Laws 2008, LB895, § 13. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5719.02 Source Laws 2008, LB895, § 14. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5720 Source Laws 2005, LB 312, § 42; Laws 2013, LB34, § 5. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5721 Source Laws 2005, LB 312, § 43. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5722 Source Laws 2005, LB 312, § 44. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5722.01 Source Laws 2009, LB403, § 11. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5723 Source Laws 2005, LB 312, § 45; Laws 2006, LB 1003, § 13; Laws 2008, LB895, § 15; Laws 2008, LB914, § 22; Laws 2009, LB164, § 5; Laws 2012, LB1118, § 6; Laws 2013, LB34, § 6; Laws 2022, LB1150, § 8; Laws 2024, LB1088, § 1; Laws 2026, LB1096, § 10; Laws 2026, LB1165, § 15. Note: The Revisor of Statutes has pursuant to section 49-769 correlated LB1096, section 10, with LB1165, section 15, to reflect all amendments. Note: Changes made by LB1096 became effective July 18, 2026. Changes made by LB1165 https://library.partnertax.ai/us-ne/stat/77-5724 Source Laws 2005, LB 312, § 46. Cross References Ethanol Development Act, see section 66-1330 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5725 Source Laws 2005, LB 312, § 47; Laws 2006, LB 1003, § 14; Laws 2007, LB223, § 30; Laws 2007, LB334, § 98; Laws 2008, LB895, § 16; Laws 2008, LB965, § 22; Laws 2009, LB164, § 6; Laws 2010, LB879, § 18; Laws 2010, LB918, § 4; Laws 2012, LB1118, § 7; Laws 2013, LB104, § 4; Laws 2014, LB1067, § 2; Laws 2015, LB538, § 13; Laws 2016, LB1022, § 9; Laws 2017, LB217, § 23; Laws 2019, LB472, § 16; Laws 2022, LB1150, § 9; Laws 2025, LB613, § 3. Cross References Local Option Revenue Act, see section 77-27,1 https://library.partnertax.ai/us-ne/stat/77-5726 Source Laws 2005, LB 312, § 48; Laws 2008, LB895, § 17; Laws 2008, LB914, § 23; Laws 2009, LB164, § 7; Laws 2010, LB879, § 19; Laws 2012, LB1118, § 8; Laws 2013, LB34, § 7; Laws 2017, LB161, § 1; Laws 2019, LB472, § 17; Laws 2022, LB1150, § 10. Cross References Local Option Revenue Act, see section 77-27,148 . Nebraska Revenue Act of 1967, see section 77-2701 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVER https://library.partnertax.ai/us-ne/stat/77-5727 Source Laws 2005, LB 312, § 49; Laws 2006, LB 1003, § 15; Laws 2008, LB895, § 18; Laws 2009, LB164, § 8; Laws 2012, LB1118, § 9; Laws 2022, LB1150, § 11; Laws 2024, LB1088, § 2. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5728 Source Laws 2005, LB 312, § 50; Laws 2006, LB 1003, § 16; Laws 2007, LB368, § 140; Laws 2013, LB34, § 8. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5728.01 Source Laws 2026, LB954, § 2. Effective Date: July 18, 2026 Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5729 Source Laws 2005, LB 312, § 51. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5730 Source Laws 2005, LB 312, § 52. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5731 Source Laws 2005, LB 312, § 53; Laws 2008, LB895, § 19; Laws 2012, LB782, § 146; Laws 2013, LB34, § 9; Laws 2013, LB612, § 7; Laws 2022, LB1150, § 12. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5732 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-5733 Source Laws 2005, LB 312, § 55. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5734 Source Laws 2005, LB 312, § 56; Laws 2013, LB34, § 10. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5735 Source Laws 2008, LB895, § 20; Laws 2010, LB879, § 20; Laws 2010, LB918, § 5; Laws 2012, LB1118, § 10; Laws 2013, LB34, § 11; Laws 2014, LB851, § 15; Laws 2017, LB161, § 2; Laws 2022, LB1150, § 13; Laws 2024, LB1088, § 3; Laws 2026, LB1165, § 16. Operative Date: July 18, 2026 Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5801 Source Laws 2005, LB 312, § 59; Laws 2009, LB403, § 12; Laws 2014, LB836, § 4. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5801.01 Source Laws 2014, LB836, § 5. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5802 Source Laws 2005, LB 312, § 60. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5803 Source Laws 2005, LB 312, § 61; Laws 2007, LB223, § 31; Laws 2008, LB915, § 7; Laws 2009, LB555, § 1; Laws 2012, LB983, § 1; Laws 2023, LB727, § 95. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-5804 Source Laws 2005, LB 312, § 62; Laws 2009, LB164, § 9; Laws 2026, LB901, § 37. Operative Date: July 1, 2026 Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6309 2026-05-25 https://library.partnertax.ai/us-ne/stat/77-6310 Source Laws 2011, LB389, § 10. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6401 Source Laws 2019, LB472, § 1. Termination Date: January 1, 2027 Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6402 Source Laws 2019, LB472, § 2. Termination Date: January 1, 2027 Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6403 Source Laws 2019, LB472, § 3. Termination Date: January 1, 2027 Cross References Nebraska Revenue Act of 1967, see section 77-2701 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6404 Source Laws 2019, LB472, § 4. Termination Date: January 1, 2027 Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6405 Source Laws 2019, LB472, § 5. Termination Date: January 1, 2027 Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6406 Source Laws 2019, LB472, § 6. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6605 Source Laws 2020, LB1107, § 71; Laws 2025, LB650, § 53. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6606 Source Laws 2020, LB1107, § 72. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6607 Source Laws 2020, LB1107, § 73. Cross References Nebraska Revenue Act of 1967, see section 77-2701 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6608 Source Laws 2020, LB1107, § 74. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6609 Source Laws 2020, LB1107, § 75. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6610 Source Laws 2020, LB1107, § 76; Laws 2026, LB1048, § 14. Effective Date: July 18, 2026 Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6611 Source Laws 2020, LB1107, § 77. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6701 Source Laws 2020, LB1107, § 111; Laws 2022, LB873, § 4. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6702 Source Laws 2020, LB1107, § 112; Laws 2022, LB873, § 5; Laws 2023, LB243, § 17; Laws 2023, LB727, § 98; Laws 2024, First Spec. Sess., LB34, § 27. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6703 Source Laws 2020, LB1107, § 113; Laws 2021, LB181, § 1; Laws 2022, LB873, § 6; Laws 2023, LB243, § 18; Laws 2024, First Spec. Sess., LB34, § 28. Cross References Nebraska Revenue Act of 1967, see section 77-2701 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6704 Source Laws 2020, LB1107, § 114. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6705 Source Laws 2020, LB1107, § 115. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6706 Source Laws 2022, LB873, § 7; Laws 2023, LB243, § 19. Cross References Nebraska Revenue Act of 1967, see section 77-2701 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6911 Source Laws 2021, LB544, § 11. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6912 Source Laws 2021, LB544, § 12; Laws 2022, LB1261, § 17. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6913 Source Laws 2021, LB544, § 13. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6914 Source Laws 2021, LB544, § 14. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6915 Source Laws 2021, LB544, § 15. Cross References Nebraska Revenue Act of 1967, see section 77-2701 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6916 Source Laws 2021, LB544, § 16. Cross References Nebraska Revenue Act of 1967, see section 77-2701 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6917 Source Laws 2021, LB544, § 17. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6918 Source Laws 2021, LB544, § 18. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6919 Source Laws 2021, LB544, § 19; Laws 2022, LB1261, § 18; Laws 2025, LB650, § 54. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6920 Source Laws 2021, LB544, § 20; Laws 2022, LB1261, § 19. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6921 Source Laws 2021, LB544, § 21. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6922 Source Laws 2021, LB544, § 22. Cross References Local Option Revenue Act, see section 77-27,148 . Nebraska Revenue Act of 1967, see section 77-2701 . Qualified Judgment Payment Act, see section 77-6401 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6923 Source Laws 2021, LB544, § 23. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6924 Source Laws 2021, LB544, § 24. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6925 Source Laws 2021, LB544, § 25. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6926 Source Laws 2021, LB544, § 26. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6927 Source Laws 2021, LB544, § 27. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-6928 Source Laws 2021, LB544, § 28; Laws 2026, LB1048, § 16. Effective Date: July 18, 2026 Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-7001 Source Laws 2022, LB1261, § 1. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-7002 Source Laws 2022, LB1261, § 2; Laws 2023, LB562, § 20. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-7003 Source Laws 2022, LB1261, § 3; Laws 2023, LB562, § 21. Cross References Nebraska Revenue Act of 1967, see section 77-2701 . Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-7004 Source Laws 2022, LB1261, § 4; Laws 2023, LB562, § 22. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-7005 Source Laws 2022, LB1261, § 5. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-7006 Source Laws 2022, LB1261, § 6. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-7007 Source Laws 2022, LB1261, § 7; Laws 2023, LB562, § 23. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-7008 Source Laws 2022, LB1261, § 8. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-7009 Source Laws 2023, LB727, § 1. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved. https://library.partnertax.ai/us-ne/stat/77-7010 Source Laws 2023, LB727, § 2. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved.