Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)

827 sections.

• 77-101 Definitions, where found
• 77-102 Property, defined
• 77-103 Real property, defined
• 77-103.01 Class or subclass of real property, defined
• 77-104 Personal property, defined
• 77-105 Tangible personal property, intangible personal property, defined
• 77-106 Money, defined
• 77-107 Credits, defined
• 77-108 County board, defined
• 77-109 County tax, defined
• 77-110 Repealed Repealed
• 77-111 Township, precinct, defined
• 77-112 Actual value, defined
• 77-113 Person, defined
• 77-114 Gender and number, how construed
• 77-115 County assessor, defined
• 77-116 County official, defined
• 77-117 Improvements on leased land, defined
• 77-118 Nebraska adjusted basis, defined; trade in of property; how treated
• 77-119 Depreciable tangible personal property, defined
• 77-120 Net book value of property for taxation, defined
• 77-121 Taxable property, defined
• 77-122 Purchase, defined
• 77-123 Omitted property, defined
• 77-124 Undervalued and overvalued property, defined
• 77-125 Tax situs, defined
• 77-127 Tax district, defined
• 77-128 Clerical error, defined
• 77-129 Assessment roll, defined
• 77-130 Taxing official, defined
• 77-202 Property taxable; exemptions enumerated
• 77-202.01 Property taxable; tax exemptions; application; requirements; waiver of deadline; penalty; lien
• 77-202.02 Property taxable; exempt status; application; hearing; procedure
• 77-202.03 Property taxable; exempt status; period of exemption; change of status; late filing authorized; when; penalty; lien; new applications; reviewed; hearing; procedure; list
• 77-202.04 Property taxable; exempt status; delivery of copy of final decision; appeal; failure to give notice; effect
• 77-202.05 Property taxable; exempt status; Tax Commissioner; forms; prescribe; contents
• 77-202.06 Repealed Repealed
• 77-202.07 Repealed Repealed
• 77-202.08 Repealed Repealed
• 77-202.09 Cemetery organization; exemption; application; procedure; late filing
• 77-202.10 Cemetery organization; period of exemption; annual review
• 77-202.11 Leased public property; taxation status; lessee; lien; procedure
• 77-202.12 Public property; taxation status; county assessor; duties; appeal
• 77-202.13 Repealed Repealed
• 77-202.14 Repealed Repealed
• 77-211 Hospital which provides office building or office space; rent included in lieu of taxes; payment in lieu of taxes to county treasurer; allocation
• 77-212 Hospitals providing for supportive medical services to patients; exempt from in lieu of tax payment
• 77-213 Recreational Trail Easement Property Tax Exemption Act, how cited
• 77-214 Legislative findings and declarations
• 77-215 Terms, defined
• 77-216 Recreational trail easement; taxpayer; apply for property tax exemption
• 77-217 Recreational trail easement; qualifications for property tax exemption
• 77-218 Rules and regulations
• 77-332 Transferred to section 77-374
• 77-333 Repealed Repealed
• 77-333.01 Transferred to section 77-386
• 77-333.02 Repealed Repealed
• 77-334 Repealed Repealed
• 77-335 Repealed Repealed
• 77-336 Repealed Repealed
• 77-337 Repealed Repealed
• 77-338 Repealed Repealed
• 77-339 Repealed Repealed
• 77-340 Transferred to section 77-360
• 77-341 Transferred to section 77-362
• 77-351 Transferred to section 77-3,107
• 77-352 Transferred to section 77-3,108
• 77-383 Tax expenditure report; department; access to information
• 77-384 Repealed Repealed
• 77-385 Tax expenditure report; summary; submission required; joint hearing; supplemental information
• 77-386 Repealed Repealed
• 77-387 Repealed Repealed
• 77-388 Repealed Repealed
• 77-389 Repealed Repealed
• 77-390 Repealed Repealed
• 77-391 Repealed Repealed
• 77-392 Repealed Repealed
• 77-393 Repealed Repealed
• 77-394 Repealed Repealed
• 77-395 Repealed Repealed
• 77-396 Repealed Repealed
• 77-397 Repealed Repealed
• 77-398 Repealed Repealed
• 77-399 Repealed Repealed
• 77-514 Repealed Repealed
• 77-515 Repealed Repealed
• 77-516 Repealed Repealed
• 77-517 Repealed Repealed
• 77-631 Repealed Repealed
• 77-631.01 Repealed Repealed
• 77-632 Repealed Repealed
• 77-633 Repealed Repealed
• 77-634 Repealed Repealed
• 77-635 Repealed Repealed
• 77-636 Repealed Repealed
• 77-637 Repealed Repealed
• 77-638 Repealed Repealed
• 77-639 Repealed Repealed
• 77-640 Repealed Repealed
• 77-641 Repealed Repealed
• 77-642 Repealed Repealed
• 77-643 Repealed Repealed
• 77-644 Repealed Repealed
• 77-645 Repealed Repealed
• 77-646 Repealed Repealed
• 77-647 Repealed Repealed
• 77-648 Repealed Repealed
• 77-649 Repealed Repealed
• 77-661 Repealed Repealed
• 77-662 Repealed Repealed
• 77-663 Repealed Repealed
• 77-664 Repealed Repealed
• 77-665 Repealed Repealed
• 77-666 Repealed Repealed
• 77-667 Repealed Repealed
• 77-668 Repealed Repealed
• 77-669 Repealed Repealed
• 77-670 Repealed Repealed
• 77-671 Repealed Repealed
• 77-672 Repealed Repealed
• 77-673 Repealed Repealed
• 77-674 Repealed Repealed
• 77-675 Repealed Repealed
• 77-676 Repealed Repealed
• 77-677 Repealed Repealed
• 77-678 Repealed Repealed
• 77-692 Repealed Repealed
• 77-693 Adjustment to value of railroad and car line property; Property Tax Administrator; powers and duties
• 77-701 Property assessment division; established; Property Tax Administrator; powers and duties; appeal rights
• 77-1001 Act, how cited
• 77-1002 Legislative findings and declarations
• 77-1003 Definitions, where found
• 77-1004 Tax terms, meaning
• 77-1005 Approved cost, defined
• 77-1006 Approved project, defined
• 77-1007 Cultural development, defined
• 77-1008 Destination dining, defined
• 77-1009 Entertainment destination center, defined
• 77-1010 Entitlement period, defined
• 77-1011 Full-service restaurant, defined
• 77-1012 Historical redevelopment, defined
• 77-1013 Investment, defined
• 77-1014 Lodging, defined
• 77-1015 Mixed-use project, defined
• 77-1016 Nebraska crafts and products center, defined
• 77-1017 Project, defined
• 77-1018 Qualified business, defined
• 77-1019 Qualified property, defined
• 77-1020 Recreation facility, defined
• 77-1021 Redevelopment project, defined
• 77-1022 Related persons, defined
• 77-1023 Structured parking, defined
• 77-1024 Taxpayer, defined
• 77-1025 Tourism attraction, defined
• 77-1026 Year, defined
• 77-1027 Year of application, defined
• 77-1028 Election required; procedures applicable
• 77-1029 Verification of work eligibility status
• 77-1030 Application; form; contents; confidentiality; fee; municipality; duties; certification; written agreement; contents; modification
• 77-1031 Incentives; tiers; project requirements; refund of taxes
• 77-1032 Department of Revenue; duties; review of projects; recapture of incentives; Nebraska Advantage Transformational Tourism and Redevelopment Act Cash Fund; created; use; investment
• 77-1033 Transfer of incentives; when; liability for recapture
• 77-1034 Refunds; interest not allowable
• 77-1035 Act; restrictions on use
• 77-1101 Act, how cited
• 77-1101.01 Act; purposes
• 77-1102 Definitions, where found
• 77-1103 Applicable percentage, defined
• 77-1104 Credit allowance date, defined
• 77-1105 Letter ruling, defined
• 77-1106 Long-term debt security, defined
• 77-1107 Purchase price, defined
• 77-1108 Qualified active low-income community business, defined
• 77-1109 Qualified community development entity, defined
• 77-1110 Qualified equity investment, defined
• 77-1111 Qualified low-income community investment, defined
• 77-1112 Tax credit, defined
• 77-1113 Vested tax credit; utilization
• 77-1114 Tax credit; not refundable or transferable; allocation; carry forward
• 77-1115 Tax Commissioner; limit tax credit utilization
• 77-1116 Qualified community development entity; application; deadline; form; contents; Tax Commissioner; grant or deny; notice of certification; lapse of certification; when
• 77-1117 Recapture of tax credit
• 77-1118 Recapture of tax credit; notice of noncompliance; cure period
• 77-1119 Tax Commissioner; issue letter rulings; request; refusal to issue for good cause; letter ruling; effect
• 77-1120 Qualified community development entity; report to Tax Commissioner; Tax Commissioner; report to Legislature
• 77-1201 Tangible personal property; assessment date; listing
• 77-1201.01 Repealed Repealed
• 77-1201.02 Repealed Repealed
• 77-1202 Tangible personal property; where listed and assessed
• 77-1202.01 Tax lists; how prepared
• 77-1202.02 Repealed Repealed
• 77-1203 Repealed Repealed
• 77-1204 Repealed Repealed
• 77-1205 Repealed Repealed
• 77-1206 Repealed Repealed
• 77-1207 Repealed Repealed
• 77-1208 Repealed Repealed
• 77-1209 Transferred to section 77-1374
• 77-1209.01 Repealed Repealed
• 77-1209.02 Transferred to section 77-1375
• 77-1209.03 Transferred to section 77-1376
• 77-1209.04 Repealed Repealed
• 77-1209.05 Repealed Repealed
• 77-1210 Taxable tangible personal property in transit; where listed and assessed
• 77-1211 Tangible personal property brought into state after December 31 and prior to July 1; where listed and assessed
• 77-1212 Repealed Repealed
• 77-1213 Repealed Repealed
• 77-1214 Taxable tangible personal property; attempted sale, levy, or removal; notice to treasurer; collection of taxes due; acceleration of due date; issuance of distress warrants
• 77-1215 Repealed Repealed
• 77-1216 Repealed Repealed
• 77-1217 Repealed Repealed
• 77-1218 Repealed Repealed
• 77-1219 Taxable tangible personal property; assessment certificate; county assessor; duties
• 77-1220 Repealed Repealed
• 77-1221 Repealed Repealed
• 77-1222 Repealed Repealed
• 77-1223 Repealed Repealed
• 77-1224 Repealed Repealed
• 77-1225 Repealed Repealed
• 77-1226 Repealed Repealed
• 77-1226.01 Repealed Repealed
• 77-1226.02 Repealed Repealed
• 77-1226.03 Repealed Repealed
• 77-1226.04 Repealed Repealed
• 77-1227 Repealed Repealed
• 77-1228 Repealed Repealed
• 77-1229 Tangible personal property; form of return; time of filing; exemption; procedure
• 77-1229.01 Personal property; return; filing improperly signed; procedure
• 77-1230 Taxable tangible personal property; amended listing; when required; county assessor; duties; refund; additional tax due
• 77-1231 Repealed Repealed
• 77-1231.01 Repealed Repealed
• 77-1232 Personal property; failure to list; false listing; evasion of tax; penalty
• 77-1233 Personal property; statement required on return; signature by taxpayer
• 77-1233.01 Repealed Repealed
• 77-1233.02 Taxable tangible personal property tax returns; county assessor; duties
• 77-1233.03 Assessment of taxable tangible personal property; county assessor; duties
• 77-1233.04 Taxable tangible personal property tax returns; change in value; omitted property; procedure; penalty; county assessor; duties
• 77-1233.05 Repealed Repealed
• 77-1233.06 Taxable tangible personal property tax valuation or penalty; appeal; procedure; collection procedures
• 77-1234 Violations; duty of officers upon discovery
• 77-1235 Repealed Repealed
• 77-1235.01 Repealed Repealed
• 77-1236 Personal property; taxpayer; inspection by county assessor; authorized; subpoena; disobedience; contempt proceedings; confidentiality
• 77-1237 Personal Property Tax Relief Act; act, how cited
• 77-1238 Exemption from taxation; Property Tax Administrator; duties
• 77-1239 Reimbursement for tax revenue lost because of exemption; calculation
• 77-1239.01 Repealed Repealed
• 77-1239.02 Repealed Repealed
• 77-1239.03 Repealed Repealed
• 77-1239.04 Repealed Repealed
• 77-1239.05 Repealed Repealed
• 77-1239.06 Repealed Repealed
• 77-1240 Repealed Repealed
• 77-1240.01 Repealed Repealed
• 77-1240.02 Repealed Repealed
• 77-1240.03 Repealed Repealed
• 77-1240.04 Repealed Repealed
• 77-1240.05 Repealed Repealed
• 77-1240.06 Repealed Repealed
• 77-1241 Repealed Repealed
• 77-1241.01 Repealed Repealed
• 77-1241.02 Repealed Repealed
• 77-1241.03 Repealed Repealed
• 77-1241.04 Repealed Repealed
• 77-1241.05 Repealed Repealed
• 77-1241.06 Repealed Repealed
• 77-1241.07 Repealed Repealed
• 77-1241.08 Repealed Repealed
• 77-1242 Repealed Repealed
• 77-1242.01 Repealed Repealed
• 77-1242.02 Repealed Repealed
• 77-1243 Repealed Repealed
• 77-1244 Taxation of air carriers; definitions
• 77-1245 Taxation of air carriers; assessment; collection; disbursement; allocation to this state; petition to Property Tax Administrator, when
• 77-1246 Taxation of air carriers; real and personal property other than flight equipment
• 77-1247 Taxation of air carriers; annual report; contents; failure to furnish report or information; penalty; waiver
• 77-1248 Taxation of air carriers; taxable value; allocation; Property Tax Administrator; duties
• 77-1249 Taxation of air carriers; tax rate; appeal
• 77-1249.01 Taxation of air carriers; delinquency; interest; collection
• 77-1250 Taxation of air carriers; when due; lien; distribution to counties; collection fee
• 77-1250.01 Repealed Repealed
• 77-1250.02 Aircraft; owner, lessee, manager of hangar or land, report required; violation; penalty
• 77-1250.03 Taxation of air carriers; taxes; delinquent; lien; collection
• 77-1250.04 Taxation of air carriers; money and credits; surrender to Tax Commissioner
• 77-1266 Repealed Repealed
• 77-1267 Repealed Repealed
• 77-1268 Repealed Repealed
• 77-1269 Repealed Repealed
• 77-1270 Repealed Repealed
• 77-1271 Repealed Repealed
• 77-1272 Repealed Repealed
• 77-1273 Repealed Repealed
• 77-1274 Repealed Repealed
• 77-1275 Repealed Repealed
• 77-1276 Repealed Repealed
• 77-1277 Repealed Repealed
• 77-1278 Repealed Repealed
• 77-1279 Repealed Repealed
• 77-1280 Repealed Repealed
• 77-1281 Repealed Repealed
• 77-1282 Repealed Repealed
• 77-1283 Repealed Repealed
• 77-1301 Real property; assessment date; notice of preliminary valuation; damaged real property; adjustment
• 77-1301.01 Appraisal; standards; establishment by Tax Commissioner; contracts; approval
• 77-1301.02 Repealed Repealed
• 77-1301.03 Repealed Repealed
• 77-1301.04 Repealed Repealed
• 77-1301.05 Repealed Repealed
• 77-1301.06 Repealed Repealed
• 77-1301.07 Repealed Repealed
• 77-1301.08 Repealed Repealed
• 77-1341 Repealed Repealed
• 77-1342 Department of Revenue Property Assessment Division Cash Fund; created; use; investment
• 77-1343 Agricultural or horticultural land; terms, defined
• 77-1344 Agricultural or horticultural land; special valuation; when applicable
• 77-1345 Agricultural or horticultural lands; special valuation; application
• 77-1345.01 Agricultural or horticultural lands; special valuation; approval or denial; protest; appeal; failure to give notice; effect
• 77-1346 Agricultural or horticultural lands; eligibility for special valuation; rules and regulations
• 77-1347 Agricultural or horticultural lands; special valuation; disqualification
• 77-1347.01 Agricultural or horticultural lands; special valuation; disqualification; procedure; protest; decision; appeal
• 77-1348 Repealed Repealed
• 77-1349 Unconstitutional
• 77-1350 Unconstitutional
• 77-1351 Unconstitutional
• 77-1352 Unconstitutional
• 77-1353 Unconstitutional
• 77-1354 Unconstitutional
• 77-1355 Repealed Repealed
• 77-1356 Transferred to section 77-3431
• 77-1357 Repealed Repealed
• 77-1358 Repealed Repealed
• 77-1359 Agricultural and horticultural land; legislative findings; terms, defined
• 77-1360 Repealed Repealed
• 77-1360.01 Repealed Repealed
• 77-1361 Repealed Repealed
• 77-1362 Repealed Repealed
• 77-1363 Agricultural and horticultural land; classes and subclasses
• 77-1364 Repealed Repealed
• 77-1365 Repealed Repealed
• 77-1366 Repealed Repealed
• 77-1367 Repealed Repealed
• 77-1368 Repealed Repealed
• 77-1506.04 Unconstitutional
• 77-1506.05 Unconstitutional
• 77-1506.06 Unconstitutional
• 77-1506.07 Unconstitutional
• 77-1506.08 Unconstitutional
• 77-1506.09 Repealed Repealed
• 77-1506.10 Repealed Repealed
• 77-1507 Board; duties; addition of omitted property; clerical errors; protest; procedure
• 77-1507.01 Failure to give notice; effect
• 77-1508 Board; examination of persons; production and inspection of records
• 77-1509 Board; compelling attendance of witnesses; penalties; fees
• 77-1510 Board; appeals, how taken
• 77-1510.01 Board; powers; costs and fees
• 77-1511 Repealed Repealed
• 77-1512 Repealed Repealed
• 77-1513 Repealed Repealed
• 77-1514 Abstract of property assessment rolls; prepared by county assessor; file with Property Tax Administrator
• 77-1515 Repealed Repealed
• 77-1601 County tax levy; by whom made; when; what included; correction of clerical error; procedure
• 77-1601.01 Repealed Repealed
• 77-1601.02 Transferred to section 77-1632
• 77-1602 Repealed Repealed
• 77-1603 Repealed Repealed
• 77-1604 Repealed Repealed
• 77-1605 Repealed Repealed
• 77-1605.01 Repealed Repealed
• 77-1605.02 Repealed Repealed
• 77-1605.03 Repealed Repealed
• 77-1606 County tax levy; appeal by taxpayer; when taken; does not suspend collection
• 77-1607 Repealed Repealed
• 77-1608 County tax levy; appeal by taxpayer; proceedings
• 77-1729 Repealed Repealed
• 77-1730 Repealed Repealed
• 77-1731 Repealed Repealed
• 77-1732 Repealed Repealed
• 77-1733 Repealed Repealed
• 77-1734 Collection of taxes; entry on tax list of refunds
• 77-1734.01 Refund of tax paid; claim; verification required; county board approval
• 77-1735 Illegal or unconstitutional tax paid; claim for refund; procedure
• 77-1736 Repealed Repealed
• 77-1736.01 Repealed Repealed
• 77-1736.02 Repealed Repealed
• 77-1736.03 Repealed Repealed
• 77-1736.04 Repealed Repealed
• 77-1736.05 Repealed Repealed
• 77-1736.06 Property tax refund; procedure
• 77-1736.07 Property tax refund; procedure; applicability
• 77-1736.08 Repealed Repealed
• 77-1736.09 Repealed Repealed
• 77-1736.10 Repealed Repealed
• 77-1736.11 Repealed Repealed
• 77-1737 Collection of taxes; no power to release or commute; recovery from public officials
• 77-1738 Collection of taxes; when stricken from tax list
• 77-1739 Collection of taxes; personal property; taxes delinquent for ten years; cancellation of interest on payment of principal
• 77-1740 Collection of taxes; county treasurer's warrant book; entries
• 77-1741 Collection of taxes; contract for or purchase of warrants or orders at discount by treasurer, forbidden; penalty
• 77-1742 Collection of taxes, personal; statement of uncollected taxes filed by county treasurer; list of assessment errors
• 77-1743 Collection of taxes; county treasurer; credit on settlement for delinquent real property taxes and special assessments
• 77-1744 Collection of taxes; county treasurer; credit on settlement for delinquent personal property taxes
• 77-1745 Collection of taxes; settlement of county treasurer; made with county board; when made
• 77-1746 Collection of taxes; settlement of county treasurer; with county clerk when board not in session
• 77-1747 Repealed Repealed
• 77-1828 Real property taxes; redemption from sale; for whom made; reimbursement
• 77-1829 Real property taxes; redemption from sale; extension of time by second sale
• 77-1830 Real property taxes; redemption from sale; part interest in land; how made
• 77-1831 Real property taxes; issuance of treasurer's tax deed; notice given by purchaser; contents
• 77-1832 Real property taxes; issuance of treasurer's tax deed; service of notice; upon whom made
• 77-1833 Real property taxes; issuance of treasurer's tax deed; proof of service
• 77-1834 Real property taxes; issuance of treasurer's tax deed; notice to owner or encumbrancer by publication
• 77-1835 Real property taxes; issuance of treasurer's tax deed; manner and proof of publication; false affidavit; penalty
• 77-1836 Real property taxes; issuance of treasurer's tax deed; fee
• 77-1837 Real property taxes; issuance of treasurer's tax deed; when; proceed by foreclosure; when; vacant and abandoned real estate
• 77-1837.01 Real property taxes; tax deed proceedings; changes in law not retroactive; exceptions
• 77-1838 Real property taxes; issuance of treasurer's tax deed; execution, acknowledgment, and recording; effect; lien for special assessments; pay surplus to previous owner
• 77-1839 Real property taxes; issuance of tax deed by county treasurer; form
• 77-1840 Real property taxes; issuance of treasurer's tax deed; recording of proceedings
• 77-1841 Real property taxes; issuance of treasurer's tax deed; loss of tax sale certificate; procedure
• 77-1842 Real property taxes; treasurer's tax deed; presumptive evidence of certain facts; lien for special assessments
• 77-1843 Real property taxes; treasurer's tax deed; proof required to defeat tax title
• 77-1844 Real property taxes; treasurer's tax deed; condition required to question title
• 77-1845 Real property taxes; treasurer's tax deed; taxes paid; mistake in entry; effect
• 77-1846 Real property taxes; treasurer's tax deed; effect of fraud
• 77-1847 Real property taxes; wrongful sale by officers; purchaser held harmless by county; liability of officers
• 77-1848 Sale of school real property for taxes; interest acquired by purchaser
• 77-1849 Real property taxes; erroneous sale; refund of purchase money
• 77-1850 Real property taxes; treasurer's tax deed; effect of acts of de facto officers
• 77-1851 Real property taxes; assessed in wrong name; effect
• 77-1852 Real property taxes; books and records; certified copies; presumptive evidence
• 77-1853 Real property taxes; irregularities; effect
• 77-1854 Real property taxes; irregularities enumerated
• 77-1855 Real property taxes; recovery of real estate sold; limitation of action
• 77-1856 Real property taxes; effect of failure to demand deed or to foreclose; cancellation of tax sales
• 77-1857 County treasurer; seal; when used
• 77-2011 Inheritance tax; distribution of property; duty of personal representative or trustee to deduct or collect tax
• 77-2012 Inheritance tax; legacy charge upon real property; duty of heir or devisee to deduct tax
• 77-2013 Inheritance tax; power of sale to raise funds to pay tax
• 77-2014 Inheritance tax; payment by personal representative or trustee; where paid; receipt for tax; proper county, defined; tax apportioned among counties
• 77-2015 Inheritance tax; reports required; contents; department; duties
• 77-2016 Repealed Repealed
• 77-2017 Inheritance tax; transfer of stocks or loans by foreign executor or administrator; tax; how paid
• 77-2018 Inheritance tax; erroneous payment refunded; limitation; procedure
• 77-2018.01 Inheritance tax; proceedings for determination
• 77-2018.02 Inheritance tax; independent proceeding for determination in absence of probate of estate; petition; notice; waiver of notice; notice to Department of Health and Human Services
• 77-2018.03 Inheritance tax; determination; notice served upon county attorney; duty of county attorney
• 77-2018.04 Inheritance tax; proceedings for determination of; deductions allowed; enumerated
• 77-2018.05 Inheritance tax; court may make final determination of; how determined
• 77-2018.06 Inheritance tax; property received by decedent from prior decedent; credit against tax; how computed
• 77-2018.07 Inheritance tax; tentative payment of tax; when; application; consent of county attorney required; procedure for payment of tentative tax
• 77-2019 Inheritance tax; appraisal; appointment of appraisers
• 77-2106 Tax; proceeds; credited to General Fund
• 77-2106.01 Tax; refunds; interest; claim
• 77-2106.02 Tax; refund; Tax Commissioner; issue certificate; effect
• 77-2106.03 Repealed Repealed
• 77-2107 Repealed Repealed
• 77-2108 Apportionment and proration of tax; basis
• 77-2109 Tax; persons interested in the estate or transfer, defined
• 77-2110 Tax; fiduciary; property not in gross estate or transfer; recover
• 77-2111 Tax; fiduciary; contributions; recovery
• 77-2112 Tax; county court; jurisdiction; determination; district court; jurisdiction
• 77-2113 Tax; filings required
• 77-2114 Tax filing; Tax Commissioner; powers and duties; failure to file; penalty
• 77-2115 Tax; records confidential; exception; penalty
• 77-2116 Changes by Laws 2002, LB 905; applicability
• 77-2201 Warrants; payment; order of presentation
• 77-2202 Warrants; registration; form of record
• 77-2203 Warrants; registration; manner of making
• 77-2204 Warrants; investment of educational trust funds; when authorized
• 77-2205 Warrants; payment; time limitation; file claim with State Claims Board
• 77-2206 Warrants; registration; order of payment; notice to holder; exception
• 77-2207 Repealed Repealed
• 77-2208 Payments to county; county treasurer; receipt
• 77-2209 Payments to municipality; municipal treasurer; receipt
• 77-2353 Public power and irrigation district funds; deposit required
• 77-2353.01 Public power districts; authorized investments
• 77-2354 Public power and irrigation district funds; designation of depositories
• 77-2355 Public power and irrigation district funds; depositories; bond or security required
• 77-2356 Public power and irrigation district funds; deposits; limitation
• 77-2357 Public power and irrigation district funds; depositories; power to enter into agreement
• 77-2358 Public power and irrigation district funds; depositories; duty of treasurer to keep list of securities
• 77-2359 Public power and irrigation district funds; depositories; statement of funds on deposit
• 77-2360 Public power and irrigation district funds; deposit of funds; rules and regulations
• 77-2361 Public power and irrigation district funds; treasurer or other officer; not liable on bond
• 77-2362 Public funds; depositories; security
• 77-2363 Public funds; actions to recover; validity of contracts
• 77-2364 Public funds; depositories; authority to give bond or security
• 77-2365 Revenue-Sharing Trust Fund; created; investment; expenditure
• 77-2365.01 Funds of state or political subdivisions; deposit with qualifying mutual financial institutions; conditions
• 77-2365.02 Funds of state or political subdivisions; investment or deposit in interest-bearing deposits; conditions
• 77-2366 Funds of state or political subdivisions; deposit with capital stock financial institutions; conditions
• 77-2367 Revisor of Statutes; duty
• 77-2368 Sale of recyclable and reusable products, materials, and supplies; proceeds; disposition
• 77-2369 Local hospital district; funds; deposit required; secretary-treasurer; duties
• 77-2370 Local hospital district; selection of depository; procedure
• 77-2371 Local hospital district; deposits; requirements
• 77-2372 Local hospital district; investments authorized; interest; how credited
• 77-2373 Local hospital district; depositories; bond requirements; payment of deposits
• 77-2374 Local hospital district; bond; surety; limitation
• 77-2375 Local hospital district; deposit; limitation on amount; excess deposit; security required
• 77-2376 Local hospital district; excess deposit; security requirements
• 77-2377 Local hospital district; deposit in institutions outside district; when
• 77-2378 Local hospital district; security in lieu of bond authorized
• 77-2379 Repealed Repealed
• 77-2380 Repealed Repealed
• 77-2615.01 Licensees; disciplinary action; procedure; appeal; joint and several liability; when
• 77-2616 Use tax; rate
• 77-2617 Use tax; payment; report
• 77-2618 Use tax; delinquent; penalty
• 77-2619 Use tax; violation; penalty
• 77-2620 Contraband cigarettes; confiscation; destruction
• 77-2621 Common carrier; unstamped cigarettes; bond; conditions; permit; fee
• 77-2622 Common carrier; unstamped cigarettes; bond; permit; violation; penalty
• 77-2623 Tax return; deficiency; notification; delivery
• 77-2701 Act, how cited
• 77-2701.01 Income tax; rate
• 77-2701.02 Sales tax; rate
• 77-2701.03 Changes; when effective; relief from liability; conditions
• 77-2701.04 Definitions, where found
• 77-2701.05 Agent, defined
• 77-2701.06 Annexed to real estate, defined
• 77-2701.07 Business, defined
• 77-2701.08 Certified automated system, defined
• 77-2701.09 Certified service provider, defined
• 77-2701.10 Contractor or repairperson, defined
• 77-2701.11 Delivery charges, defined
• 77-2701.12 Direct mail, defined
• 77-2701.13 Engaged in business in this state, defined
• 77-2701.14 Entity-based exemption, defined
• 77-2701.15 Governing board, defined
• 77-2701.16 Gross receipts, defined
• 77-2701.17 In this state or within the state, defined
• 77-2701.18 Lease or rental, defined
• 77-2701.19 Maintenance agreement, defined
• 77-2701.20 Member states, defined
• 77-2701.21 Model 1 seller, defined
• 77-2704.03 Aircraft fuel; exemption
• 77-2704.04 Minerals, oil, or gas; exemption
• 77-2704.05 Motor vehicle fuels; diesel and compressed fuels; exemption
• 77-2704.06 Contract entered into prior to June 1, 1967; exemption
• 77-2704.07 Newspaper; exemption
• 77-2704.08 Leased property; exemption
• 77-2704.09 Insulin; prescription drugs; mobility enhancing equipment; medical equipment; exemptions
• 77-2704.10 Prepared food and food and food ingredients; fees and admissions; exemption
• 77-2704.11 Shipment outside this state; exemption
• 77-2704.12 Nonprofit religious, service, educational, or medical organization; exemption; purchasing agents
• 77-2704.13 Fuel, energy, or water sources; exemption
• 77-2704.14 Coin-operated laundering and cleaning machines; exemption
• 77-2704.15 Purchases by state, schools, or governmental units; exemption; purchasing agents
• 77-2704.16 Purchases by Nebraska State Fair Board; exemption
• 77-2704.17 Purchases by Nebraska Investment Finance Authority; exemption
• 77-2704.18 Repealed Repealed
• 77-2704.19 Repealed Repealed
• 77-2704.20 Purchases by licensees of the State Racing and Gaming Commission; exemption
• 77-2704.21 Purchase of motor vehicle for disabled person; exemption
• 77-2704.22 Manufacturing machinery and equipment and related services; exemption
• 77-2704.23 Semen and insemination services; exemption
• 77-2704.24 Food or food ingredients; exemptions
• 77-2704.25 Sales by school organizations; exemption
• 77-2704.26 Aircraft; exemption
• 77-2704.27 Railroad rolling stock; exemption
• 77-2704.28 Leases between related companies; exemption
• 77-2704.29 Sales tax payment; exemption from use tax
• 77-2704.30 Use tax; general exemptions
• 77-2704.31 Sales or use tax paid in another state; credit given
• 77-2704.32 Projects outside the United States; refund of tax
• 77-2704.33 Fixed-price contract; change in sales tax rate; refund of tax; failure to pay tax; penalty
• 77-2715.03 Individual income tax brackets and rates; Tax Commissioner; duties; tax tables; other taxes; tax rate
• 77-2715.04 Repealed Repealed
• 77-2715.05 Repealed Repealed
• 77-2715.06 Repealed Repealed
• 77-2715.07 Income tax credits
• 77-2715.08 Capital gains; terms, defined
• 77-2715.09 Capital stock; sale or exchange; extraordinary dividend and capital gains treatment
• 77-2716 Income tax; adjustments
• 77-2716.01 Personal exemptions; standard deduction; computation
• 77-2716.02 Repealed Repealed
• 77-2716.03 Income tax; disallowance of itemized deductions; calculation
• 77-2717 Income tax; estates; trusts; rate; fiduciary return; contents; filing; state income tax; contents; credits
• 77-2718 Repealed Repealed
• 77-2719 Repealed Repealed
• 77-2720 Repealed Repealed
• 77-2721 Repealed Repealed
• 77-2722 Repealed Repealed
• 77-2723 Repealed Repealed
• 77-2724 Nonresident estates or trusts; income; how determined
• 77-2725 Nonresident estate or trust; share of income; how determined
• 77-2726 Repealed Repealed
• 77-2727 Income tax; partnership; subject to act; credit; election to file return at entity level; how treated
• 77-2727.01 Repealed Repealed
• 77-2728 Income tax; partnership; income; how determined
• 77-2729 Nonresident partner; income; how determined
• 77-2730 Individual; resident estate or trust; income derived from another state; credit
• 77-2731 Income tax; taxpayer; resident of more than one state; tax; credit
• 77-2732 Married persons; separate federal returns; joint returns; how treated; revocation of election
• 77-2733 Income tax; nonresident; income in Nebraska; method of determination of tax; exception
• 77-2733.01 Partial-year resident; determination of income
• 77-2734 Repealed Repealed
• 77-2784 Income tax; deficiency; waive restrictions
• 77-2785 Income tax; assessment; deficiency; date
• 77-2786 Deficiency determination; notice; limitation; extension of time periods
• 77-2787 Income tax; erroneous refund; deficiency; limitation
• 77-2788 Income tax; delinquency; interest
• 77-2789 Income tax; failure to file return; penalty
• 77-2790 Income tax; deficiency; interest; failure to report or file; prohibited acts; penalties
• 77-2791 Income tax; overpayment; refund; credit; Tax Commissioner; rules and regulations
• 77-2792 Income tax; Tax Commissioner; abate unpaid assessment; waive penalties or interest
• 77-2793 Claim for credit or refund; limitation
• 77-2794 Income tax; overpayment; interest
• 77-2795 Income tax; claim for refund; grounds; state; oral hearing
• 77-2796 Income tax; Tax Commissioner; claim for refund; denial; notice
• 77-2797 Income tax; Tax Commissioner; refund claim; notice of action; limitation; effect
• 77-2798 Income tax; claim for refund; action; where brought
• 77-2799 Income tax; claim for refund; filing required; action
• 77-2801 Property; unpaid taxes; sale; when
• 77-2802 Property; unpaid taxes; governing body; certify to county treasurer; certify value of property less than total taxes
• 77-2803 Property; unpaid taxes; sale; date
• 77-2804 Property; unpaid taxes; sale; notice; procedure if no bid is made
• 77-2805 Property; unpaid taxes; notice to state and political subdivisions
• 77-2806 Property; unpaid taxes; sale; who may purchase
• 77-2807 Property; unpaid taxes; sale; proceeds; disposition
• 77-2808 Property; unpaid taxes and costs; cancellation; when
• 77-2809 Property; unpaid taxes; sale; proceeds insufficient; special assessments, interest, penalty; cancel
• 77-2901 Nebraska Job Creation and Mainstreet Revitalization Act, how cited
• 77-2902 Terms, defined
• 77-2903 Local preservation ordinance or resolution; approval
• 77-2904 Credit; amount; claim; approval; procedure
• 77-2905 Application for credits; form; contents; officer; review; allocation of credits; notice of determination; denial; appeal; limit on credits; holder of allocation; duties
• 77-2906 Request for final approval; form; approval; when; department; duties; extension; denial; appeal; credit; issuance of certificates; fee; credit carried forward
• 77-3311 Determination of domicile; election to invoke act; notice; rejection; effect
• 77-3312 Reciprocal application
• 77-3313 Terms, defined
• 77-3314 Act, how interpreted
• 77-3315 Act, how cited
• 77-3316 Act, time of taking effect
• 77-3401 Act, how cited
• 77-3402 Political subdivisions; budget limitation; petition; election; procedure
• 77-3403 Repealed Repealed
• 77-3404 Budget limitation; approval; effect
• 77-3405 Petition; contents; election; when held
• 77-3406 Election; notice; ballot; form
• 77-3407 Petition; unlawful signature; penalty
• 77-3408 Election; statutes; applicability
• 77-3409 Budget limitation; two or more proposals; how treated; placed on ballot
• 77-3410 Budget limitation; duration; termination; procedure
• 77-3410.01 Budget limitation adopted prior to April 11, 1981; termination
• 77-3411 Statutory limitation on budgets; not applicable; when
• 77-3412 Repealed Repealed
• 77-3505.06 Occupy, defined
• 77-3506 Certain veterans; exemption; certain surviving spouses; application; remarriage, effect
• 77-3506.01 Repealed Repealed
• 77-3506.02 County assessor; duties
• 77-3506.03 Exempt amount; reduction; when; continued eligibility for exemption; when
• 77-3507 Homesteads; assessment; exemptions; qualified claimants; based on income
• 77-3508 Homesteads; assessment; exemptions; individuals; based on disability and income
• 77-3509 Repealed Repealed
• 77-3509.01 Transfer of exemption to new homestead; procedure
• 77-3509.02 Transfer of exemption to new homestead; rejection for original homestead; county assessor; duties
• 77-3509.03 Homesteads; exemptions; property tax statement; contents
• 77-3509.04 Repealed Repealed
• 77-3510 Homesteads; exemptions; transfers; claimants; forms; contents; county assessor; furnish; confidentiality
• 77-3511 Homestead; exemption; application; execution
• 77-3512 Homestead; exemption; application; when filed; failure to file; effect
• 77-3513 Homestead; exemption; notice; contents
• 77-3514 Homestead; exemption; failure to give notice; penalty; lien
• 77-3514.01 Homestead; exemption; late application because of medical condition, death of spouse, or certification of status; filing; form; county assessor; powers and duties; rejection; notice; hearing
• 77-3515 Homestead; exemption; new owner of property; when claimed
• 77-3516 Homestead; exemption; application; county assessor; duties
• 77-3516.01 Repealed Repealed
• 77-3517 Homestead; application for exemption; county assessor; Tax Commissioner; duties; refunds; liens; interest
• 77-3518 Repealed Repealed
• 77-3519 Homestead; exemption; county assessor; rejection; applicant; complaint; contents; hearing; appeal
• 77-3520 Homestead; exemption; Tax Commissioner; rejection or reduction; petition; contents; hearing; appeal
• 77-3521 Tax Commissioner; rules and regulations
• 77-3522 Violations; penalty; disallowance of claim; when; revocation of exemption; procedure; appeal
• 77-3523 Homestead; exemption; county treasurer and county assessor; certify tax revenue lost within county; reimbursed; manner; distribution
• 77-3524 Homestead; exemption; categories; Department of Revenue; maintain statistics
• 77-3901 Act, how cited
• 77-3902 Terms, defined
• 77-3903 Notice of lien; filing; requirements; fee; billing
• 77-3904 Failure to pay tax or fee; lien; procedures; priority; extension; termination; release or subordination
• 77-3905 Action to collect delinquent amount; procedures; evidence; satisfaction of amount; trust fund; when constituted
• 77-3906 Distraint and sale of taxpayer's property; procedures; conditions; powers and duties
• 77-3907 Demand upon security; authorized; abatement; when
• 77-3908 Actions prohibited; construction of act
• 77-3909 Repealed Repealed
• 77-3910 Tax Commissioner; agreement with financial institution authorized; report
• 77-4001 Act, how cited
• 77-4002 Definitions; where found
• 77-4002.01 Alternative nicotine product, defined
• 77-4003 Cancel, defined
• 77-4910 Company training program, defined
• 77-4911 Company workplace safety program, defined
• 77-4912 Compensation, defined
• 77-4913 Educational institution training program, defined
• 77-4914 Employee, defined
• 77-4915 Employee benefit program, defined
• 77-4916 Entitlement period, defined
• 77-4917 Equivalent employees, defined
• 77-4918 Investment, defined
• 77-4919 Number of new employees, defined
• 77-4920 Project, defined
• 77-4921 Project year, defined
• 77-4922 Qualified business, defined
• 77-4923 Qualified property, defined
• 77-4924 Related persons, defined
• 77-4925 Wage benefit credit, defined
• 77-4926 Year, defined
• 77-4927 Wage benefit credit; calculation; excess withholding; refund
• 77-4927.01 Alternate wage benefit credit; calculation; use
• 77-4927.02 Refund claims; interest not allowable
• 77-4928 Wage benefit credit; application for agreement; contents; fee; approval
• 77-4929 Wage benefit credit; recapture or disallowance; interest and penalties
• 77-4930 Transfer of project
• 77-4931 Transactions and activities excluded
• 77-4932 Rules and regulations
• 77-4933 Report; contents; joint hearing
• 77-4934 Act; applicability
• 77-4934.01 Changes to act; applicability
• 77-4934.02 Laws 1997 changes to act; applicability
• 77-4935 Filing of applications; limitation
• 77-5001 Act, how cited
• 77-5201 Act, how cited
• 77-5202 Legislative findings
• 77-5203 Terms, defined
• 77-5204 Beginning Farmer Board; created; duties
• 77-5205 Board; members; vacancies; removal
• 77-5206 Board; officers; expenses
• 77-5207 Board; quorum
• 77-5208 Board; meetings; application; approval; deadline
• 77-5209 Beginning farmer or livestock producer; qualifications
• 77-5209.01 Tax credit for financial management program participation
• 77-5209.02 Personal property tax exemption; authorized; application; form; county assessor; duties; protest; hearing; appeal; continuation of exemption
• 77-5210 Board; annual report
• 77-5211 Owner of agricultural assets; tax credit; when
• 77-5212 Rental agreement; requirements; appeal
• 77-5213 Tax credit; amount; agreement; review
• 77-5214 Board; support and assistance
• 77-5215 Changes; when operative
• 77-5301 Repealed Repealed
• 77-5302 Repealed Repealed
• 77-5303 Repealed Repealed
• 77-5304 Repealed Repealed
• 77-5401 Act, how cited
• 77-5402 Legislative findings and declaration
• 77-5403 Terms, defined
• 77-5404 Employee of qualified employee leasing company; how treated
• 77-5714 Number of new employees, defined
• 77-5715 Qualified business, defined
• 77-5716 Qualified employee leasing company, defined
• 77-5717 Qualified property, defined
• 77-5718 Related persons, defined
• 77-5719 Taxpayer, defined
• 77-5719.01 Tier 6 weekly required compensation, defined
• 77-5719.02 Wages, defined
• 77-5720 Year, defined
• 77-5721 Year of application, defined
• 77-5722 Qualified employee leasing company; employees; duty
• 77-5722.01 Employees; verification of status required; exclusion
• 77-5723 Incentives; application; contents; fee; approval; when; agreements; contents; modification; foreign adversarial company; ineligible
• 77-5724 Incentives; credits or benefits; limitation
• 77-5725 Tiers; requirements; incentives; enumerated; deadlines
• 77-5726 Credits; use; refund claims; procedures; interest; appointment of purchasing agent; protest; appeal
• 77-5727 Recapture or disallowance of incentives
• 77-5728 Incentives; transfer; when; effect; disclosure of information
• 77-5728.01 Base-year employees; recalculation, when
• 77-5729 Refunds; interest not allowable
• 77-5730 Application; valid; when
• 77-5731 Reports; content; joint hearing
• 77-5732 Repealed Repealed
• 77-5733 Rules and regulations
• 77-5734 Department of Revenue; estimate of sales and use tax refunds; duties
• 77-5735 Changes to sections; when effective; applicability
• 77-5801 Act, how cited
• 77-5801.01 Legislative findings
• 77-5802 Business firm, defined
• 77-5803 Research tax credit; amount
• 77-5804 Research tax credit; use; interest
• 77-6309 Repealed Repealed
• 77-6310 Rules and regulations
• 77-6401 Act, how cited
• 77-6402 Qualified judgment, defined
• 77-6403 Imposition of sales and use tax; procedure; Tax Commissioner; duties
• 77-6404 Imposition of sales and use tax; limitation
• 77-6405 Property tax levy; required
• 77-6406 Act, termination
• 77-6605 Program certification application; consideration; limitations
• 77-6606 Tax credit; application; contents; requirements; approval; effect
• 77-6607 Tax credit; amount; use; how claimed
• 77-6608 Tax credit; reduction, termination, or rescission; repayment or recapture of tax credit
• 77-6609 Trade secret; confidentiality
• 77-6610 Reports
• 77-6611 Rules and regulations
• 77-6701 Act, how cited
• 77-6702 Terms, defined
• 77-6703 Tax credit for school district taxes paid
• 77-6704 Tax credit; refundable; procedure for certain taxpayers
• 77-6705 Rules and regulations
• 77-6706 Tax credit for community college taxes paid
• 77-6911 Performance period, defined
• 77-6912 Qualified location, defined
• 77-6913 Qualified property, defined
• 77-6914 Ramp-up period, defined
• 77-6915 Related taxpayers, defined
• 77-6916 Taxpayer, defined
• 77-6917 Wages, defined
• 77-6918 Year, defined
• 77-6919 Incentives; application; contents; fee; approval; conditions; agreement; confidentiality; limitation on new applications
• 77-6920 Tax credits; conditions; amounts; teleworker; treatment
• 77-6921 Existing business acquisition, disposal, reorganization, or relocation; computation; certain transactions excluded
• 77-6922 Tax credits; use
• 77-6923 Tax credits; recapture; amount; deadline
• 77-6924 Employees; verification of status required; exclusions
• 77-6925 Incentives; transfer; when
• 77-6926 Refunds; interest not allowable
• 77-6927 Base-year employment levels; review and certification; effect
• 77-6928 Reports
• 77-7001 Act, how cited
• 77-7002 Terms, defined
• 77-7003 Tax credit; eligibility; amount; use; application
• 77-7004 Tax credit; application; approval; limitation; department; duties
• 77-7005 Tax credit; how claimed; excess; how treated
• 77-7006 Tax credit; distribution
• 77-7007 Limitation on new applications
• 77-7008 Rules and regulations
• 77-7009 Nebraska Biodiesel Tax Credit Act, how cited
• 77-7010 Terms, defined