Partnertax.ai Start free trial

Neb. Rev. Stat. § 77-1210

Taxable tangible personal property in transit; where listed and assessed

Official textNebraska Revised Statutes — Chapter 77 (Revenue and Taxation)nebraskalegislature.gov
Summarize

Taxable tangible personal property in transit shall be listed and assessed in the tax district where the owner resides, but if such property is intended for a business, it shall be listed and assessed in the tax district where the property of such business is required to be listed

Last amended: Source Laws 1903, c. 73, § 36, p. 396; R.S.1913, § 6321; C.S.1922, § 5922; C.S.1929, § 77-1409; R.S.1943, § 77-1210; Laws 2000, LB 968, § 42; Laws 2008, LB965, § 5. Annotations Legislature has provided that situs of personal property of kind described in this section shall control over residence and domicile of owner. International Harvester Co. v. County of Douglas, 146 Neb. 555, 20 N.W.2d 620 (1945). Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Con

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 77-1119 · Tax Commissioner; issue letter rulings; request; refusal to…
  2. 77-1120 · Qualified community development entity; report to Tax…
  3. 77-1201 · Tangible personal property; assessment date; listing
  4. 77-1201.01 · Repealed
  5. 77-1201.02 · Repealed
  6. 77-1202 · Tangible personal property; where listed and assessed
  7. 77-1202.01 · Tax lists; how prepared
  8. 77-1202.02 · Repealed
  9. 77-1203 · Repealed
  10. 77-1204 · Repealed
  11. 77-1205 · Repealed
  12. 77-1206 · Repealed
  13. 77-1207 · Repealed
  14. 77-1208 · Repealed
  15. 77-1209 · Transferred to section 77-1374
  16. 77-1209.01 · Repealed
  17. 77-1209.02 · Transferred to section 77-1375
  18. 77-1209.03 · Transferred to section 77-1376
  19. 77-1209.04 · Repealed
  20. 77-1209.05 · Repealed
  21. 77-1210 · Taxable tangible personal property in transit; where listed…
  22. 77-1211 · Tangible personal property brought into state after December…
  23. 77-1212 · Repealed
  24. 77-1213 · Repealed
  25. 77-1214 · Taxable tangible personal property; attempted sale, levy, or…
  26. 77-1215 · Repealed
  27. 77-1216 · Repealed
  28. 77-1217 · Repealed
  29. 77-1218 · Repealed
  30. 77-1219 · Taxable tangible personal property; assessment certificate;…
  31. 77-1220 · Repealed
  32. 77-1221 · Repealed
  33. 77-1222 · Repealed
  34. 77-1223 · Repealed
  35. 77-1224 · Repealed
  36. 77-1225 · Repealed
  37. 77-1226 · Repealed
  38. 77-1226.01 · Repealed
  39. 77-1226.02 · Repealed
  40. 77-1226.03 · Repealed
Full table of contents →