Partnertax.ai
Start free trial →

Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)

Neb. Rev. Stat. § 77-125

Tax situs, defined

Official textnebraskalegislature.gov

Tax situs means the tax district wherein taxable real property is located or taxable tangible personal property is located for fifty percent or more of the calendar year. Taxable tangible personal property of a business shall be assessed at the location of the business unless the property has acquired tax situs elsewhere

Last amended: Source Laws 1997, LB 270, § 8; Laws 1999, LB 194, § 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.

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. 77-105 · Tangible personal property, intangible personal property,…
  2. 77-106 · Money, defined
  3. 77-107 · Credits, defined
  4. 77-108 · County board, defined
  5. 77-109 · County tax, defined
  6. 77-110 · Repealed
  7. 77-111 · Township, precinct, defined
  8. 77-112 · Actual value, defined
  9. 77-113 · Person, defined
  10. 77-114 · Gender and number, how construed
  11. 77-115 · County assessor, defined
  12. 77-116 · County official, defined
  13. 77-117 · Improvements on leased land, defined
  14. 77-118 · Nebraska adjusted basis, defined; trade in of property; how…
  15. 77-119 · Depreciable tangible personal property, defined
  16. 77-120 · Net book value of property for taxation, defined
  17. 77-121 · Taxable property, defined
  18. 77-122 · Purchase, defined
  19. 77-123 · Omitted property, defined
  20. 77-124 · Undervalued and overvalued property, defined
  21. 77-125 · Tax situs, defined
  22. 77-127 · Tax district, defined
  23. 77-128 · Clerical error, defined
  24. 77-129 · Assessment roll, defined
  25. 77-130 · Taxing official, defined
  26. 77-202 · Property taxable; exemptions enumerated
  27. 77-202.01 · Property taxable; tax exemptions; application;…
  28. 77-202.02 · Property taxable; exempt status; application; hearing;…
  29. 77-202.03 · Property taxable; exempt status; period of exemption;…
  30. 77-202.04 · Property taxable; exempt status; delivery of copy of final…
  31. 77-202.05 · Property taxable; exempt status; Tax Commissioner; forms;…
  32. 77-202.06 · Repealed
  33. 77-202.07 · Repealed
  34. 77-202.08 · Repealed
  35. 77-202.09 · Cemetery organization; exemption; application; procedure;…
  36. 77-202.10 · Cemetery organization; period of exemption; annual review
  37. 77-202.11 · Leased public property; taxation status; lessee; lien;…
  38. 77-202.12 · Public property; taxation status; county assessor; duties;…
  39. 77-202.13 · Repealed
  40. 77-202.14 · Repealed
Full table of contents →