Chapter 77 - REVENUE AND TAXATION

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77-110 Repealed. Laws 2000, LB 968, § 91.
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.
77-126 Assessment, defined.
77-127 Tax district, defined.
77-128 Clerical error, defined.
77-129 Assessment roll, defined.
77-130 Taxing official, defined.
77-131 Taxable value, defined.
77-132 Parcel, defined.
77-201 Property taxable; valuation; classification.
77-201.01 Repealed. Laws 1967, c. 498, § 3.
77-202 Property taxable; exemptions enumerated.
77-202.01 Property taxable; tax exemptions; application; 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77-202.06 Repealed. Laws 2004, LB 973, § 72.
77-202.07 Repealed. Laws 2004, LB 973, § 72.
77-202.08 Repealed. Laws 1997, LB 271, § 57.
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77-202.13 Repealed. Laws 2008, LB 965, § 27.
77-202.14 Repealed. Laws 1979, LB 65, § 33.
77-202.15 Repealed. Laws 1979, LB 65, § 33.
77-202.16 Repealed. Laws 1979, LB 65, § 33.
77-202.17 Repealed. Laws 1979, LB 65, § 33.
77-202.18 Repealed. Laws 1979, LB 65, § 33.
77-202.19 Repealed. Laws 1979, LB 65, § 33.
77-202.20 Repealed. Laws 1979, LB 65, § 33.
77-202.21 Repealed. Laws 1979, LB 65, § 33.
77-202.22 Repealed. Laws 1979, LB 65, § 33.
77-202.23 Disabled or blind honorably discharged veteran; terms, defined.
77-202.24 Disabled or blind veteran; mobile home exempt.
77-202.25 Disabled or blind honorably discharged veteran; property exemption; application; procedure; appeal.
77-202.26 Repealed. Laws 1980, LB 882, § 9.
77-202.27 Repealed. Laws 1980, LB 882, § 9.
77-202.28 Repealed. Laws 1980, LB 882, § 9.
77-202.29 Repealed. Laws 1980, LB 882, § 9.
77-202.30 Repealed. Laws 1980, LB 882, § 9.
77-202.31 Repealed. Laws 1980, LB 882, § 9.
77-202.32 Repealed. Laws 1980, LB 882, § 9.
77-202.33 Repealed. Laws 1986, LB 817, § 15.
77-202.34 Repealed. Laws 1979, LB 65, § 33.
77-202.35 Repealed. Laws 1979, LB 65, § 33.
77-202.36 Repealed. Laws 1980, LB 882, § 9.
77-202.37 Repealed. Laws 1980, LB 882, § 9.
77-202.38 Repealed. Laws 1980, LB 882, § 9.
77-202.39 Repealed. Laws 1980, LB 882, § 9.
77-202.40 Repealed. Laws 1980, LB 882, § 9.
77-202.41 Repealed. Laws 1980, LB 882, § 9.
77-202.42 Repealed. Laws 1980, LB 882, § 9.
77-202.43 Repealed. Laws 1980, LB 882, § 9.
77-202.44 Repealed. Laws 1979, LB 65, § 33.
77-202.45 Repealed. Laws 1979, LB 65, § 33.
77-202.46 Repealed. Laws 1992, LB 1063, § 213; Laws 1992, Second Spec. Sess., LB 1, § 181.
77-202.47 Repealed. Laws 1992, LB 1063, § 213; Laws 1992, Second Spec. Sess., LB 1, § 181.
77-203 Property taxes; when due; first lien.
77-204 Real estate taxes; when delinquent.
77-205 Repealed. Laws 1997, LB 269, § 80.
77-206 Repealed. Laws 1997, LB 269, § 80.
77-207 Delinquent taxes; interest.
77-208 General taxes; lien on real estate; priority.
77-209 Special assessments; lien on real estate; priority.
77-210 Repealed. Laws 2000, LB 968, § 91.
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.
77-301 Transferred to section 77-363.
77-301.01 Repealed. Laws 1972, LB 1044, § 1.
77-301.02 Repealed. Laws 1971, LB 33, § 1.
77-302 Transferred to section 77-364.
77-302.01 Repealed. Laws 1980, LB 834, § 66.
77-303 Repealed. Laws 1980, LB 834, § 66.
77-303.01 Transferred to section 77-378.
77-303.02 Transferred to section 77-367.
77-303.03 Transferred to section 77-368.
77-304 Transferred to section 77-370.
77-305 Transferred to section 77-371.
77-306 Transferred to section 77-387.
77-307 Transferred to section 77-388.
77-308 Transferred to section 77-389.
77-309 Transferred to section 77-390.
77-310 Transferred to section 77-391.
77-311 Transferred to section 77-392.
77-312 Transferred to section 77-393.
77-313 Transferred to section 77-394.
77-314 Transferred to section 77-395.
77-315 Transferred to section 77-396.
77-316 Transferred to section 77-397.
77-317 Transferred to section 77-398.
77-318 Transferred to section 77-399.
77-318.01 Repealed. Laws 1980, LB 834, § 66.
77-319 Transferred to section 77-3,100.
77-320 Repealed. Laws 1980, LB 834, § 66.
77-321 Repealed. Laws 1980, LB 834, § 66.
77-322 Repealed. Laws 1980, LB 834, § 66.
77-323 Transferred to section 77-372.
77-324 Transferred to section 77-373.
77-325 Repealed. Laws 1980, LB 834, § 66.
77-326 Transferred to section 77-365.
77-327 Transferred to section 77-377.
77-328 Transferred to section 77-375.
77-329 Transferred to section 77-376.
77-330 Repealed. Laws 1980, LB 834, § 66.
77-331 Repealed. Laws 1980, LB 834, § 66.
77-332 Transferred to section 77-374.
77-333 Repealed. Laws 1980, LB 834, § 66.
77-333.01 Transferred to section 77-386.
77-333.02 Repealed. Laws 1980, LB 834, § 66.
77-334 Repealed. Laws 1969, c. 649, § 1.
77-335 Repealed. Laws 1980, LB 834, § 66.
77-336 Repealed. Laws 1980, LB 834, § 66.
77-337 Repealed. Laws 1980, LB 834, § 66.
77-338 Repealed. Laws 1980, LB 834, § 66.
77-339 Repealed. Laws 1980, LB 834, § 66.
77-340 Transferred to section 77-360.
77-341 Transferred to section 77-362.
77-342 Transferred to section 77-369.
77-343 Repealed. Laws 1980, LB 834, § 66.
77-344 Transferred to section 77-3,101.
77-345 Transferred to section 77-3,102.
77-346 Transferred to section 77-3,103.
77-347 Repealed. Laws 1980, LB 834, § 66.
77-348 Transferred to section 77-3,104.
77-349 Transferred to section 77-3,105.
77-350 Transferred to section 77-3,106.
77-351 Transferred to section 77-3,107.
77-352 Transferred to section 77-3,108.
77-353 Transferred to section 77-379.
77-354 Transferred to section 77-380.
77-355 Transferred to section 77-381.
77-356 Transferred to section 77-382.
77-357 Transferred to section 77-383.
77-358 Transferred to section 77-384.
77-359 Transferred to section 77-385.
77-360 Department of Revenue; created; Tax Commissioner; chief executive officer.
77-361 Department of Revenue; functions and goals.
77-362 Tax Commissioner; powers, duties, functions.
77-362.01 Tax amnesty; authorized; when.
77-362.02 Department of Motor Vehicles; provide information to Department of Revenue.
77-363 Tax Commissioner; appointment; salary.
77-364 Tax Commissioner; vacancy; removal by Governor.
77-365 Revenue administration; Tax Commissioner; creation of divisions and bureaus; relationships with taxpayers.
77-365.01 Repealed. Laws 1999, LB 36, § 41.
77-366 Tax Commissioner; officers and employees; deputies; bond or insurance; powers.
77-367 Products and services to identify nonfilers of returns, underreporters, nonpayers of taxes, or improper or fraudulent payments; contract authorized; duties; use of proceeds; report.
77-368 Repealed. Laws 1997, LB 270, § 110.
77-369 Tax Commissioner; rules and regulations; adopt; publish.
77-370 Department of Revenue; uniform tax books, records, and forms; approval.
77-370.01 Repealed. Laws 1995, LB 152, § 1.
77-371 Repealed. Laws 1999, LB 36, § 41.
77-372 Revenue administration; implementation of programs; records; statistical information.
77-373 Revenue administration; implementation of agreements and working relationships; state and federal agencies.
77-373.01 Department of Labor and Department of Revenue; statistical compilation; confidentiality; disclosure authorized.
77-374 Department of Revenue; efficiency recommendations; report; to whom.
77-375 Tax Commissioner; administer oaths; compel attendance of witnesses; production of records; rules of procedure for discovery.
77-375.01 Repealed. Laws 1999, LB 36, § 41.
77-376 Tax Commissioner; examination of financial records; no release of information; sharing of information; confidentiality.
77-377 Proceedings by Attorney General or county attorney; enforcement of revenue laws.
77-377.01 Delinquent tax collection; contract with collection agency; when authorized.
77-377.02 Delinquent tax collection; collection agency; fees; remit funds.
77-377.03 Delinquent tax collection; collection agency; bond required.
77-377.04 Delinquent tax collection; collection agency; subject to taxation.
77-378 Delinquent taxpayers; Department of Revenue and Department of Labor; prepare, maintain, and publish list; Tax Commissioner and Commissioner of Labor; duties.
77-379 Act, how cited.
77-380 Legislative intent.
77-381 Terms, defined.
77-382 Department; tax expenditure report; prepare; contents.
77-383 Tax expenditure reports; department; access to information.
77-384 Repealed. Laws 1991, LB 82, § 6.
77-385 Tax expenditure report; summary; submission required; joint hearing; supplemental information.
77-386 Repealed. Laws 1982, LB 454, § 4.
77-387 Repealed. Laws 1987, LB 508, § 50.
77-388 Repealed. Laws 1987, LB 508, § 50.
77-389 Repealed. Laws 1987, LB 508, § 50.
77-390 Repealed. Laws 1987, LB 508, § 50.
77-391 Repealed. Laws 1987, LB 508, § 50.
77-392 Repealed. Laws 1987, LB 508, § 50.
77-393 Repealed. Laws 1987, LB 508, § 50.
77-394 Repealed. Laws 1987, LB 508, § 50.
77-395 Repealed. Laws 1987, LB 508, § 50.
77-396 Repealed. Laws 1987, LB 508, § 50.
77-397 Repealed. Laws 1997, LB 770, § 5.
77-398 Repealed. Laws 2000, LB 968, § 92.
77-399 Repealed. Laws 1997, LB 270, § 110.
77-3,100 Repealed. Laws 1997, LB 270, § 110.
77-3,101 Repealed. Laws 1985, LB 273, § 72.
77-3,102 Repealed. Laws 1985, LB 273, § 72.
77-3,103 Repealed. Laws 1985, LB 273, § 72.
77-3,104 Repealed. Laws 1985, LB 273, § 72.
77-3,105 Repealed. Laws 1985, LB 273, § 72.
77-3,106 Repealed. Laws 1985, LB 273, § 72.
77-3,107 Repealed. Laws 1985, LB 273, § 72.
77-3,108 Repealed. Laws 1985, LB 273, § 72.
77-3,109 Charge for publications; authorized.
77-3,110 Department of Revenue Miscellaneous Receipts Fund; created; use; investment.
77-3,111 Repealed. Laws 2011, LB 378, § 37.
77-3,112 Low-level radioactive waste facility or employment; employment of person removed under immigration and customs enforcement or convicted for certain violations; tax credit or exemption; prohibited.
77-3,113 Repealed. Laws 1997, LB 270, § 110.
77-3,114 Repealed. Laws 1997, LB 270, § 110.
77-3,115 Material for developing tax policy changes; study; contents.
77-3,116 Study; cooperation with Department of Labor and other state agencies; contracts authorized; reports; department; duty.
77-3,117 Department of Revenue; computation authorized.
77-3,118 Department of Revenue; charge for information; authorized.
77-3,119 Tax Commissioner; certify population of cities and villages.
77-401 Transferred to section 23-3205.
77-401.01 Repealed. Laws 1986, LB 888, § 1.
77-401.02 Transferred to section 23-3206.
77-402 Repealed. Laws 1987, LB 508, § 50.
77-403 Transferred to section 23-3210.
77-404 Transferred to section 23-3208.
77-405 Repealed. Laws 1949, c. 225, § 1.
77-405.01 Repealed. Laws 1982, LB 592, § 2.
77-406 Transferred to section 77-1202.01.
77-407 Transferred to section 23-3306.
77-408 Transferred to section 23-3209.
77-409 Transferred to section 77-1233.02.
77-410 Transferred to section 77-1233.03.
77-411 Repealed. Laws 1987, LB 508, § 50.
77-412 Transferred to section 77-1233.04.
77-412.01 Transferred to section 77-1233.05.
77-413 Repealed. Laws 1965, c. 475, § 7.
77-414 Educational courses and standards; Tax Commissioner; duties.
77-415 Repealed. Laws 2007, LB 334, § 108.
77-416 Repealed. Laws 1997, LB 270, § 110.
77-417 Repealed. Laws 2007, LB 334, § 108.
77-418 Repealed. Laws 1997, LB 270, § 110.
77-419 Repealed. Laws 1997, LB 270, § 110.
77-420 Supplementary seminars; purpose.
77-421 Certification as county assessor; applicants; forms; examination; fee.
77-422 Certification as county assessor; examination; successful completion; certificate; disciplinary actions; appeal; invalidated certificate; effect.
77-423 Transferred to section 23-3202.
77-424 Repealed. Laws 1982, LB 592, § 2.
77-425 Repealed. Laws 1999, LB 36, § 41; Laws 1999, LB 194, § 40.
77-426 Transferred to section 23-3204.
77-427 Repealed. Laws 1986, LB 1105, § 2.
77-428 Repealed. Laws 1997, LB 270, § 110.
77-429 Transferred to section 23-3203.
77-430 Transferred to section 77-1311.01.
77-501 Repealed. Laws 2000, LB 1067, § 36.
77-502 Repealed. Laws 2000, LB 1067, § 36.
77-503 Repealed. Laws 2000, LB 1067, § 36.
77-504 Repealed. Laws 1987, LB 508, § 50.
77-505 Transferred to section 77-5022.
77-506 Transferred to section 77-5023.
77-506.01 Repealed. Laws 1991, LB 320, § 13.
77-507 Repealed. Laws 1987, LB 508, § 50.
77-507.01 Transferred to section 77-5024.
77-507.02 Repealed. Laws 1987, LB 508, § 50.
77-507.03 Transferred to section 77-5025.
77-508 Transferred to section 77-5026.
77-508.01 Transferred to section 77-5027.
77-509 Transferred to section 77-5028.
77-509.01 Transferred to section 77-5029.
77-509.02 Transferred to section 77-5030.
77-510 Repealed. Laws 1997, LB 397, § 51.
77-510.01 Repealed. Laws 1969, c. 793, § 1.
77-511 Repealed. Laws 1997, LB 397, § 51.
77-512 Repealed. Laws 1969, c. 657, § 1.
77-513 Repealed. Laws 1969, c. 657, § 1.
77-514 Repealed. Laws 1969, c. 657, § 1.
77-515 Repealed. Laws 1969, c. 411, § 1.
77-516 Repealed. Laws 1969, c. 411, § 1.
77-517 Repealed. Laws 1969, c. 657, § 1.
77-518 Transferred to section 77-1316.01.
77-519 Transferred to section 77-1613.02.
77-601 Railroad operating property; assessment.
77-602 Railroad operating property; duty of Property Tax Administrator; when valued.
77-603 Railroad property; annual statement; contents.
77-603.01 Railroad operating property; sale; report by purchaser; contents; penalty; waiver.
77-604 Railroad property; statement by railroad company not conclusive; taxable value; distribution; valuation per mile; how determined.
77-605 Railroad operating property; failure of railroad to furnish statement or information; penalty; waiver.
77-606 Railroad nonoperating property; annual statement by railroad to county assessor; when made.
77-607 Railroad property; Tax Commissioner; hearing; power to compel attendance of railroad's officers or agents.
77-608 Repealed. Laws 1997, LB 270, § 110.
77-609 Railroad operating property; density factor; recalculation.
77-610 Repealed. Laws 1985, LB 268, § 31.
77-611 Repealed. Laws 1997, LB 270, § 110.
77-612 Railroad property; notice of valuation; appeal.
77-613 Repealed. Laws 1985, LB 268, § 31.
77-614 Repealed. Laws 1985, LB 268, § 31.
77-615 Repealed. Laws 1997, LB 270, § 110.
77-616 Railroad property; levy of taxes; injunction prohibited.
77-617 Repealed. Laws 1985, LB 268, § 31.
77-618 Repealed. Laws 1985, LB 268, § 31.
77-619 Repealed. Laws 1989, LB 643, § 2.
77-620 Repealed. Laws 1989, LB 643, § 2.
77-621 Railroad property; valuation; contents of report.
77-622 Repealed. Laws 1985, LB 268, § 31.
77-623 Railroad operating property; valuation; county assessor; duties; lien.
77-624 Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
77-625 Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
77-626 Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
77-627 Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
77-628 Transferred to section 77-1613.01.
77-629 Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
77-629.01 Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
77-630 Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
77-631 Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
77-631.01 Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
77-631.02 Transferred to section 77-1250.03.
77-631.03 Transferred to section 77-1250.04.
77-631.04 Transferred to section 77-1250.05.
77-632 Repealed. Laws 1986, LB 817, § 15.
77-633 Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
77-634 Repealed. Laws 1985, LB 268, § 31.
77-635 Repealed. Laws 1985, LB 268, § 31.
77-636 Repealed. Laws 1985, LB 268, § 31.
77-637 Repealed. Laws 1985, LB 268, § 31.
77-638 Repealed. Laws 1985, LB 268, § 31.
77-639 Repealed. Laws 1985, LB 268, § 31.
77-640 Repealed. Laws 1985, LB 268, § 31.
77-641 Repealed. Laws 1985, LB 268, § 31.
77-642 Repealed. Laws 1985, LB 268, § 31.
77-643 Repealed. Laws 1985, LB 268, § 31.
77-644 Repealed. Laws 1985, LB 268, § 31.
77-645 Repealed. Laws 1985, LB 268, § 31.
77-646 Repealed. Laws 1985, LB 268, § 31.
77-647 Repealed. Laws 1985, LB 268, § 31.
77-648 Repealed. Laws 1985, LB 268, § 31.
77-649 Repealed. Laws 1985, LB 268, § 31.
77-650 Repealed. Laws 1985, LB 268, § 31.
77-651 Repealed. Laws 1985, LB 268, § 31.
77-652 Repealed. Laws 1985, LB 268, § 31.
77-653 Repealed. Laws 1985, LB 268, § 31.
77-654 Repealed. Laws 1985, LB 268, § 31.
77-655 Repealed. Laws 1985, LB 268, § 31.
77-656 Repealed. Laws 1985, LB 268, § 31.
77-657 Repealed. Laws 1985, LB 268, § 31.
77-658 Repealed. Laws 1985, LB 268, § 31.
77-659 Repealed. Laws 1985, LB 268, § 31.
77-660 Repealed. Laws 1985, LB 268, § 31.
77-661 Repealed. Laws 1985, LB 268, § 31.
77-662 Repealed. Laws 1985, LB 268, § 31.
77-663 Repealed. Laws 1985, LB 268, § 31.
77-664 Repealed. Laws 1985, LB 268, § 31.
77-665 Repealed. Laws 1985, LB 268, § 31.
77-666 Repealed. Laws 1985, LB 268, § 31.
77-667 Repealed. Laws 1985, LB 268, § 31.
77-668 Repealed. Laws 1985, LB 268, § 31.
77-669 Repealed. Laws 1985, LB 268, § 31.
77-670 Repealed. Laws 1985, LB 268, § 31.
77-671 Repealed. Laws 1985, LB 268, § 31.
77-672 Repealed. Laws 1985, LB 268, § 31.
77-673 Repealed. Laws 1985, LB 268, § 31.
77-674 Repealed. Laws 1985, LB 268, § 31.
77-675 Repealed. Laws 1985, LB 268, § 31.
77-676 Repealed. Laws 1992, LB 864, § 1.
77-677 Repealed. Laws 1992, LB 864, § 1.
77-678 Repealed. Laws 1990, LB 932, § 1.
77-679 Car line company, defined.
77-680 Car line companies; annual statement.
77-681 Railroad companies; annual statement.
77-682 Car line companies; value and assessment.
77-683 Failure to furnish statement; penalty; waiver; Tax Commissioner; harmonize statements.
77-684 Tax rate; determination; collection; appeal; distribution.
77-685 Distress warrant; receipt issued.
77-686 Certification of levy.
77-687 Delinquency in payment of taxes; interest; collection by Tax Commissioner.
77-688 Collection procedures; cumulative.
77-689 Taxes; delinquent; lien; collection.
77-690 Taxation; levy; money and credits; surrender to Tax Commissioner.
77-691 Money; disposition.
77-692 Repealed. Laws 1992, LB 719A, § 224.
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.
77-702 Property Tax Administrator; qualifications; duties.
77-703 Repealed. Laws 2007, LB 334, § 108.
77-704 Repealed. Laws 2007, LB 334, § 108.
77-705 Uniform tax books, records, and forms; approval.
77-706 Property tax administration; implementation of agreements and working relationships; state and federal agencies.
77-707 Property Tax Administrator; administer oaths; compel attendance of witnesses; production of records; rules of procedure for discovery.
77-708 Repealed. Laws 2007, LB 334, § 108.
77-709 Property assessment division; annual report; powers and duties.
77-801 Public service entity; furnish information; confidentiality; Property Tax Administrator; duties.
77-801.01 Terms, defined.
77-801.02 Tax Commissioner; powers.
77-802 Property Tax Administrator; valuation; apportionment of tax.
77-802.01 County assessor; duties; lien.
77-802.02 Public service entity; appeals.
77-803 Public service entity; failure to furnish statement or information; penalty; waiver.
77-804 Sale of entity; report required; penalty; waiver.
77-901 Repealed. Laws 1951, c. 256, § 9.
77-902 Repealed. Laws 1951, c. 256, § 9.
77-903 Repealed. Laws 1951, c. 256, § 9.
77-904 Repealed. Laws 1951, c. 256, § 9.
77-905 Repealed. Laws 1951, c. 256, § 9.
77-906 Repealed. Laws 1951, c. 256, § 9.
77-907 Terms, defined.
77-908 Insurance companies; tax on gross premiums; rate; exceptions.
77-909 Repealed. Laws 1986, LB 1114, § 23.
77-910 Computation of tax; forms; department furnish; audit of returns; erroneous payment; refund; limitation.
77-911 Tax; failure to remit; license rescinded; notice; hearing; appeal.
77-912 Tax; Director of Insurance; disposition; exceptions.
77-913 Insurance Tax Fund; created; use; investment; allocation.
77-914 Repealed. Laws 1986, LB 1114, § 23.
77-915 Tax; challenge to constitutionality; tax paid under protest; credit refund.
77-916 Tax; no injunction allowed.
77-917 Political subdivision; return of funds not required.
77-918 Prepayment of tax; when due; Premium and Retaliatory Tax Suspense Fund; created; investment.
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.
77-1102 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.
77-1201 Tangible personal property; assessment date; listing.
77-1201.01 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 180.
77-1201.02 Repealed. Laws 1967, c. 501, § 2.
77-1202 Tangible personal property; where listed and assessed.
77-1202.01 Tax lists; how prepared.
77-1202.02 Repealed. Laws 1959, c. 365, § 17.
77-1203 Repealed. Laws 1986, LB 817, § 15.
77-1204 Repealed. Laws 1986, LB 817, § 15.
77-1205 Repealed. Laws 1986, LB 817, § 15.
77-1206 Repealed. Laws 1986, LB 817, § 15.
77-1207 Repealed. Laws 1987, LB 508, § 50.
77-1208 Repealed. Laws 1997, LB 270, § 110.
77-1209 Transferred to section 77-1374.
77-1209.01 Repealed. Laws 1959, c. 365, § 17.
77-1209.02 Transferred to section 77-1375.
77-1209.03 Transferred to section 77-1376.
77-1209.04 Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.
77-1209.05 Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.
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. Laws 1992, LB 1063, § 213; Laws 1992, Second Spec. Sess., LB 1, § 181.
77-1213 Repealed. Laws 2000, LB 968, § 91.
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. Laws 1997, LB 270, § 110.
77-1216 Repealed. Laws 2007, LB 166, § 13.
77-1217 Repealed. Laws 1987, LB 508, § 50.
77-1218 Repealed. Laws 1987, LB 508, § 50.
77-1219 Taxable tangible personal property; assessment certificate; county assessor; duties.
77-1220 Repealed. Laws 1987, LB 87, § 1.
77-1221 Repealed. Laws 1980, LB 741, § 1.
77-1222 Repealed. Laws 1959, c. 365, § 17.
77-1223 Repealed. Laws 1959, c. 365, § 17.
77-1224 Repealed. Laws 1959, c. 365, § 17.
77-1225 Repealed. Laws 1982, LB 728, § 2.
77-1226 Repealed. Laws 1959, c. 366, § 2.
77-1226.01 Repealed. Laws 1982, LB 728, § 2.
77-1226.02 Repealed. Laws 1982, LB 728, § 2.
77-1226.03 Repealed. Laws 1982, LB 728, § 2.
77-1226.04 Repealed. Laws 1982, LB 728, § 2.
77-1227 Repealed. Laws 1982, LB 728, § 2.
77-1228 Repealed. Laws 1987, LB 508, § 50.
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. Laws 1959, c. 365, § 17.
77-1231.01 Repealed. Laws 1977, LB 518, § 15.
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. Laws 1984, LB 835, § 18.
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. Laws 1999, LB 194, § 39.
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. Laws 1965, c. 475, § 7.
77-1235.01 Repealed. Laws 1961, c. 284, § 1.
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. Laws 1997, LB 271, § 57.
77-1239.02 Repealed. Laws 1997, LB 271, § 57.
77-1239.03 Repealed. Laws 1981, LB 168, § 18.
77-1239.04 Repealed. Laws 1981, LB 168, § 18.
77-1239.05 Repealed. Laws 1997, LB 271, § 57.
77-1239.06 Repealed. Laws 1997, LB 271, § 57.
77-1240 Repealed. Laws 1993, LB 346, § 23.
77-1240.01 Repealed. Laws 1997, LB 271, § 57.
77-1240.02 Repealed. Laws 1981, LB 168, § 18.
77-1240.03 Repealed. Laws 1997, LB 271, § 57.
77-1240.04 Repealed. Laws 1997, LB 271, § 57.
77-1240.05 Repealed. Laws 1981, LB 168, § 18.
77-1240.06 Repealed. Laws 1981, LB 168, § 18.
77-1241 Repealed. Laws 1988, LB 305, § 11.
77-1241.01 Repealed. Laws 1997, LB 271, § 57.
77-1241.02 Repealed. Laws 1988, LB 305, § 11.
77-1241.03 Repealed. Laws 1988, LB 305, § 11.
77-1241.04 Repealed. Laws 1988, LB 305, § 11.
77-1241.05 Repealed. Laws 1969, c. 495, § 10.
77-1241.06 Repealed. Laws 1988, LB 305, § 11.
77-1241.07 Repealed. Laws 1988, LB 305, § 11.
77-1241.08 Repealed. Laws 1988, LB 305, § 11.
77-1241.09 Transferred to section 60-305.15.
77-1242 Repealed. Laws 1977, LB 518, § 15.
77-1242.01 Repealed. Laws 1997, LB 271, § 57.
77-1242.02 Repealed. Laws 1997, LB 271, § 57.
77-1243 Repealed. Laws 1953, c. 268, § 20.
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. Laws 1971, LB 26, § 3.
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.
77-1250.05 Taxation of air carriers; disposition of funds collected.
77-1251 Repealed. Laws 1977, LB 518, § 14.
77-1252 Repealed. Laws 1977, LB 518, § 14.
77-1253 Repealed. Laws 1977, LB 518, § 14.
77-1254 Repealed. Laws 1977, LB 518, § 14.
77-1255 Repealed. Laws 1977, LB 518, § 14.
77-1256 Repealed. Laws 1977, LB 518, § 14.
77-1257 Repealed. Laws 1977, LB 518, § 14.
77-1258 Repealed. Laws 1977, LB 518, § 14.
77-1259 Repealed. Laws 1977, LB 518, § 14.
77-1260 Repealed. Laws 1977, LB 518, § 14.
77-1261 Repealed. Laws 1977, LB 518, § 14.
77-1262 Repealed. Laws 1977, LB 518, § 16.
77-1263 Repealed. Laws 1977, LB 518, § 16.
77-1264 Repealed. Laws 1977, LB 518, § 16.
77-1265 Repealed. Laws 1977, LB 518, § 16.
77-1266 Repealed. Laws 1977, LB 518, § 16.
77-1267 Repealed. Laws 1977, LB 518, § 16.
77-1268 Repealed. Laws 1977, LB 518, § 16.
77-1269 Repealed. Laws 1971, LB 30, § 1.
77-1270 Repealed. Laws 1971, LB 30, § 1.
77-1271 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
77-1272 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
77-1273 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
77-1274 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
77-1275 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
77-1276 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
77-1277 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
77-1278 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
77-1279 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
77-1280 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
77-1281 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
77-1282 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
77-1283 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
77-1301 Real property; assessment date; notice of preliminary valuation; destroyed real property; adjustment.
77-1301.01 Appraisal; standards; establishment by Tax Commissioner; contracts; approval.
77-1301.02 Repealed. Laws 1997, LB 270, § 110.
77-1301.03 Repealed. Laws 1997, LB 270, § 110.
77-1301.04 Repealed. Laws 1997, LB 270, § 110.
77-1301.05 Repealed. Laws 1969, c. 672, § 5.
77-1301.06 Repealed. Laws 1997, LB 270, § 110.
77-1301.07 Repealed. Laws 1997, LB 270, § 110.
77-1301.08 Repealed. Laws 1997, LB 270, § 110.
77-1301.09 Repealed. Laws 1987, LB 508, § 50.
77-1301.10 Repealed. Laws 1987, LB 508, § 50.
77-1301.11 Repealed. Laws 1987, LB 508, § 50.
77-1301.12 Repealed. Laws 1997, LB 270, § 110.
77-1301.13 Repealed. Laws 1997, LB 270, § 110.
77-1301.14 Repealed. Laws 1997, LB 270, § 110.
77-1301.15 Repealed. Laws 1997, LB 270, § 110.
77-1301.16 Repealed. Laws 1997, LB 270, § 110.
77-1302 Repealed. Laws 1959, c. 370, § 6.
77-1303 Assessment roll.
77-1304 Repealed. Laws 1997, LB 270, § 110.
77-1305 Certificate of assessment; contents; effect.
77-1306 Repealed. Laws 1959, c. 370, § 6.
77-1306.01 Lands adjacent to rivers and streams; survey; report.
77-1307 Destroyed real property; legislative findings and declarations; terms, defined.
77-1308 Destroyed real property; property owner; file report; form; county board of equalization; duties.
77-1309 Destroyed real property; county board of equalization; adjust assessed valuation; notice; protests; filing; decision; appeal.
77-1310 Repealed. Laws 1947, c. 251, § 42.
77-1311 County assessor; duties.
77-1311.01 Valuation of property; rounding numbers.
77-1311.02 Plan of assessment; preparation.
77-1311.03 County assessor; systematic inspection and review; adjustment required.
77-1312 County assessor; duty to file annual inventory of county personal property.
77-1313 Property; assessment; duty of county officer to assist; penalty.
77-1314 County assessor; use of income approach; when; duties; petition Tax Equalization and Review Commission; hearing; order.
77-1315 Adjustment to real property assessment roll; county assessor; duties; publication.
77-1315.01 Overvaluation or undervaluation; county assessor; report.
77-1316 Repealed. Laws 1997, LB 270, § 110.
77-1316.01 Correction of tax rolls.
77-1317 Real property; assessment; omitted lands; correction; exceptions.
77-1318 Real property taxes; back interest and penalties; when; appeal.
77-1318.01 Improvements to real property; information statement filed with county assessor; forms; contents.
77-1318.02 Repealed. Laws 1984, LB 835, § 18.
77-1319 Repealed. Laws 1959, c. 370, § 6.
77-1320 Repealed. Laws 1965, c. 489, § 1.
77-1320.01 Repealed. Laws 1965, c. 475, § 7.
77-1320.02 Repealed. Laws 1987, LB 508, § 50.
77-1320.03 Repealed. Laws 1987, LB 508, § 50.
77-1320.04 Transferred to section 77-412.01.
77-1320.05 Repealed. Laws 1987, LB 508, § 50.
77-1320.06 Repealed. Laws 1987, LB 508, § 50.
77-1321 Repealed. Laws 1965, c. 489, § 1.
77-1322 Assessment of property; Board of Equalization; special assessments; invalid assessments for want of adequate notice; reassessment and relevy authorized.
77-1323 Public improvement; furnishing labor or material; certificate that equipment has been assessed.
77-1324 Public improvement; furnishing labor or material; falsifying certificate that equipment has been assessed; violation; penalty.
77-1325 Repealed. Laws 1999, LB 36, § 41.
77-1326 Repealed. Laws 1986, LB 817, § 15.
77-1327 Legislative intent; Property Tax Administrator; sales file; studies; powers and duties.
77-1328 Repealed. Laws 1987, LB 508, § 50.
77-1329 Tax maps; county assessor; maintain.
77-1330 Property Tax Administrator and Tax Commissioner; guides for assessors; prepare; issue; failure to implement guide; corrective measures; procedures; cost; payment; State Treasurer; duties; removal of county assessor or deputy from office; appeal.
77-1331 Property Tax Administrator; tax records; duties.
77-1332 Appraisal of commercial or industrial property; Property Tax Administrator; powers.
77-1333 Rent-restricted housing projects; county assessor; perform income-approach calculation; owner; duties; Rent-Restricted Housing Projects Valuation Committee; created; members; meetings; report; county board of equalization; filing; hearing; Tax Commis
77-1334 Property Tax Administrator; inspections, investigations, and studies; administration of tax laws.
77-1335 Property valued by Property Tax Administrator; error; Property Tax Administrator; powers.
77-1336 Repealed. Laws 1999, LB 194, § 40.
77-1337 Transferred to section 77-429.
77-1338 Values established; effect.
77-1339 Joint or cooperative performance of assessment function; two or more counties; agreement; contents; approval by Tax Commissioner.
77-1340 Repealed. Laws 2012, LB1101, § 4.
77-1340.01 Repealed. Laws 2009, LB121, § 15.
77-1340.02 Repealed. Laws 2009, LB121, § 15.
77-1340.03 Repealed. Laws 2009, LB121, § 15.
77-1340.04 Repealed. Laws 2015, LB 261, § 18.
77-1340.05 Repealed. Laws 2015, LB 261, § 18.
77-1340.06 Repealed. Laws 2015, LB 261, § 18.
77-1341 Repealed. Laws 1990, LB 821, § 56.
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. Laws 2009, LB 166, § 23.
77-1349 Unconstitutional.
77-1350 Unconstitutional.
77-1351 Unconstitutional.
77-1352 Unconstitutional.
77-1353 Unconstitutional.
77-1354 Unconstitutional.
77-1355 Repealed. Laws 2011, LB 210, § 17.
77-1356 Transferred to section 77-3431.
77-1357 Repealed. Laws 1985, LB 22, § 1.
77-1358 Repealed. Laws 1989, LB 361, § 25.
77-1359 Agricultural and horticultural land; legislative findings; terms, defined.
77-1360 Repealed. Laws 1997, LB 270, § 110.
77-1360.01 Repealed. Laws 2006, LB 808, § 52.
77-1361 Repealed. Laws 2006, LB 808, § 52.
77-1362 Repealed. Laws 2006, LB 808, § 52.
77-1363 Agricultural and horticultural land; classes and subclasses.
77-1364 Repealed. Laws 1997, LB 270, § 110.
77-1365 Repealed. Laws 1997, LB 270, § 110.
77-1366 Repealed. Laws 1996, LB 934, § 7.
77-1367 Repealed. Laws 1996, LB 934, § 7.
77-1368 Repealed. Laws 1989, LB 361, § 25.
77-1369 Repealed. Laws 1991, LB 320, § 13.
77-1370 Repealed. Laws 1991, LB 320, § 13.
77-1371 Comparable sales; use; guidelines.
77-1372 Repealed. Laws 2001, LB 170, § 30.
77-1373 Repealed. Laws 1995, LB 490, § 195.
77-1374 Improvements on leased public lands; assessment; change of ownership; filing required; collection of tax.
77-1375 Improvements on leased lands; how assessed; apportionment.
77-1376 Improvements on leased lands; how assessed; notice.
77-1377 Statewide file of real property sales; creation; use.
77-1378 Repealed. Laws 2005, LB 261, § 13.
77-1379 Repealed. Laws 2005, LB 261, § 13.
77-1380 Repealed. Laws 2005, LB 261, § 13.
77-1381 Repealed. Laws 2005, LB 261, § 13.
77-1381.01 Repealed. Laws 2005, LB 261, § 13.
77-1382 Repealed. Laws 2005, LB 261, § 13.
77-1383 Repealed. Laws 2005, LB 261, § 13.
77-1384 Repealed. Laws 2005, LB 261, § 13.
77-1385 Historically significant real property; qualification.
77-1386 Historically significant real property; landmark ordinance or resolution; approval.
77-1387 Historically significant real property; application by property owner; approval.
77-1388 Historically significant real property; preliminary certificate of rehabilitation; filing with State Historic Preservation Officer.
77-1389 Historically significant real property; preliminary certificate of rehabilitation; filing with city, village, or county.
77-1390 Historically significant real property; final certificate of rehabilitation; issuance.
77-1391 Historically significant real property; valuation.
77-1392 Historically significant real property; Tax Commissioner; rules and regulations.
77-1393 Historically significant real property; State Historic Preservation Officer; rules and regulations.
77-1394 Historically significant real property; protests; procedure; appeal.
77-1401 Terms, defined.
77-1402 State Treasurer; establish achieving a better life program or contract with another state.
77-1403 Account owner; designated beneficiary.
77-1404 Contributions.
77-1405 Qualified program.
77-1406 Investment options; state investment officer; fiduciary responsibility.
77-1407 Funds held in trust; ABLE Program Fund; ABLE Expense Fund; created; use; investment.
77-1408 Annual audited financial report; supplemental information.
77-1409 State Treasurer; rules and regulations; powers.
77-1501 County board of equalization; who constitutes; meetings; county officials; duties.
77-1502 Board; protests; report; notification.
77-1502.01 Board; referee; appointment; compensation; duties.
77-1503 Repealed. Laws 1987, LB 508, § 50.
77-1503.01 Property exempt from equalization.
77-1504 Equalization of property; board; powers and duties; protest; procedure; notice of decision.
77-1504.01 Adjustment to class or subclass of real property; procedure.
77-1505 Repealed. Laws 1959, c. 371, § 5.
77-1506 Repealed. Laws 1987, LB 508, § 50.
77-1506.01 Application for reduction in value; waiver of notice.
77-1506.02 Repealed. Laws 1995, LB 452, § 37; Laws 1995, LB 490, § 195.
77-1506.03 Repealed. Laws 1988, LB 1207, § 12.
77-1506.04 Unconstitutional.
77-1506.05 Unconstitutional.
77-1506.06 Unconstitutional.
77-1506.07 Unconstitutional.
77-1506.08 Unconstitutional.
77-1506.09 Repealed. Laws 1982, LB 592, § 2.
77-1506.10 Repealed. Laws 1986, LB 737, § 1.
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. Laws 2001, LB 465, § 12.
77-1512 Repealed. Laws 1959, c. 371, § 5.
77-1513 Repealed. Laws 2002, LB 994, § 33.
77-1514 Abstract of property assessment rolls; prepared by county assessor; file with Property Tax Administrator.
77-1515 Repealed. Laws 2006, LB 808, § 51.
77-1601 County tax levy; by whom made; when; what included; correction of clerical error; procedure.
77-1601.01 Repealed. Laws 1998, LB 306, § 51.
77-1601.02 Property tax request; procedure; public hearing; resolution or ordinance; contents.
77-1602 Repealed. Laws 1996, LB 1085, § 60.
77-1603 Repealed. Laws 1996, LB 1085, § 60.
77-1604 Repealed. Laws 1979, LB 80, § 116.
77-1605 Repealed. Laws 1996, LB 1085, § 60.
77-1605.01 Repealed. Laws 1996, LB 1085, § 60.
77-1605.02 Repealed. Laws 1955, c. 295, § 3.
77-1605.03 Repealed. Laws 1996, LB 1085, § 60.
77-1606 County tax levy; appeal by taxpayer; when taken; does not suspend collection.
77-1607 Repealed. Laws 2004, LB 973, § 72.
77-1608 County tax levy; appeal by taxpayer; proceedings.
77-1609 Repealed. Laws 2004, LB 973, § 72.
77-1610 Return of taxes paid; correction of tax rolls.
77-1611 Repealed. Laws 1967, c. 504, § 1.
77-1611.01 Repealed. Laws 1967, c. 504, § 1.
77-1612 Repealed. Laws 1996, LB 1085, § 60.
77-1613 Tax list; preparation; when and by whom; form and contents.
77-1613.01 Certification by county official to Property Tax Administrator; contents.
77-1613.02 Tax list; corrections; prohibited acts; violation; penalty.
77-1613.03 Repealed. Laws 2006, LB 808, § 51.
77-1613.04 Assessment roll and tax list; corrections.
77-1614 Tax list; consolidated tax; how entered.
77-1615 Repealed. Laws 2013, LB 29, § 4.
77-1615.01 Tax list; use of electronic data processing equipment; levy and collection of taxes.
77-1616 Tax list; delivery to county treasurer; when; warrant for collection.
77-1617 Tax list; property of county; form.
77-1618 Tax list; entry of amount.
77-1619 Judgments against public corporations; payment by tax levy.
77-1620 Judgments against public corporations; payment by levy in addition to levy for ordinary purposes.
77-1621 Judgments against public corporations; special tax levy; how collected.
77-1622 Judgments against public corporations; duty of corporate authorities to make levy.
77-1623 Judgments against public corporations; failure or refusal of corporate authorities to levy; action against officers; mandamus.
77-1624 Taxes delinquent five or more years; collection; receipts; proration; remittance of state taxes to State Treasurer; how credited.
77-1625 Repealed. Laws 1963, c. 454, § 2.
77-1626 Repealed. Laws 1963, c. 454, § 2.
77-1627 Repealed. Laws 1996, LB 1085, § 60.
77-1628 Repealed. Laws 1972, LB 1044, § 1.
77-1629 Repealed. Laws 1945, c. 192, § 3.
77-1701 Collection of taxes; county treasurer tax collector; statements; contents; special assessments; de minimis amount; how treated.
77-1702 Collection of taxes; medium of payment.
77-1703 Collection of taxes; separate payments; special assessments.
77-1704 Collection of taxes; entry of payment; receipt.
77-1704.01 Collection of taxes; notice; receipt; statement; contents.
77-1704.02 Collection of taxes; partial payments; when authorized.
77-1705 Collection of taxes; tax receipt; form; required information.
77-1706 Collection of taxes; receipts; how numbered.
77-1707 Collection of taxes; receipts; accountability of county treasurer.
77-1708 Collection of taxes; county treasurer; cash book.
77-1709 Repealed. Laws 1947, c. 258, § 1.
77-1710 Collection of taxes; payments; how indicated on tax lists; county treasurer; duties.
77-1711 Collection of taxes; personal property; chargeable to county treasurer; liability for collection.
77-1712 Repealed. Laws 1996, LB 299, § 35.
77-1713 Repealed. Laws 1996, LB 299, § 35.
77-1714 Repealed. Laws 1996, LB 299, § 35.
77-1715 Collection of taxes; personal tax roll; publication fees.
77-1716 Collection of taxes; notice to taxpayer.
77-1716.01 Repealed. Laws 1949, c. 239, § 1.
77-1716.02 Repealed. Laws 1949, c. 239, § 1.
77-1717 Collection of taxes; procedure.
77-1718 Collection of taxes; notice; issuance of distress warrant; affidavit of poverty; interest.
77-1719 Collection of taxes, personal; service and return of distress warrants; time allowed.
77-1719.01 Collection of taxes, personal; sheriff; report.
77-1719.02 Collection of taxes, personal; report of sheriff; county treasurer; verify; false return; notice; hearing; finding; penalty.
77-1719.03 Collection of taxes, personal; distress warrant; acceptance of partial payment.
77-1719.04 Collection of taxes, personal; false return; damages.
77-1719.05 Collection of taxes, personal; distress warrant; forwarding to another county.
77-1720 Collection of taxes, personal; levy and return of distress warrants; fees and commissions; mileage.
77-1721 Collection of taxes; distress warrants; record of county treasurer; exoneration from liability on bond.
77-1722 Collection of taxes, personal; distress warrant uncollected; suit by county treasurer.
77-1723 Collection of taxes, personal; distress warrant; removal from county of taxpayer; alias distress warrants.
77-1724 Collection of taxes, personal; return of property to owner upon payment; sale; notice.
77-1725 Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.
77-1725.01 Collection of taxes; real property; removal or demolition; public officials; duties; lien on personal property.
77-1726 Repealed. Laws 2015, LB 408, § 3.
77-1727 Collection of taxes; injunction and replevin prohibited; exceptions.
77-1728 Repealed. Laws 1955, c. 297, § 5.
77-1729 Repealed. Laws 1955, c. 297, § 5.
77-1730 Repealed. Laws 1955, c. 297, § 5.
77-1731 Repealed. Laws 1955, c. 297, § 5.
77-1732 Repealed. Laws 1955, c. 297, § 5.
77-1733 Repealed. Laws 1955, c. 297, § 5.
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. Laws 1989, LB 762, § 11.
77-1736.01 Repealed. Laws 1959, c. 264, § 1.
77-1736.02 Repealed. Laws 1959, c. 264, § 1.
77-1736.03 Repealed. Laws 1959, c. 264, § 1.
77-1736.04 Repealed. Laws 1992, Fourth Spec. Sess., LB 1, § 44.
77-1736.05 Repealed. Laws 1989, LB 762, § 11.
77-1736.06 Property tax refund; procedure.
77-1736.07 Property tax refund; procedure; applicability.
77-1736.08 Repealed. Laws 1998, LB 1104, § 36.
77-1736.09 Repealed. Laws 1989, LB 762, § 11.
77-1736.10 Repealed. Laws 1991, LB 829, § 39.
77-1736.11 Repealed. Laws 1989, LB 762, § 11.
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; 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. Laws 1995, LB 490, § 195.
77-1748 Collection of taxes; settlement of county treasurer; certificate to local authorities.
77-1749 Collection of taxes; settlement of county treasurer; credit for delinquent taxes; audit of treasurer's books.
77-1750 Collection of taxes; settlement of county treasurer; adjustment with county clerk; order by county board.
77-1751 Repealed. Laws 1995, LB 490, § 195.
77-1752 Repealed. Laws 1995, LB 490, § 195.
77-1753 Repealed. Laws 1995, LB 490, § 195.
77-1754 Repealed. Laws 1995, LB 490, § 195.
77-1755 Repealed. Laws 1995, LB 490, § 195.
77-1755.01 Repealed. Laws 1995, LB 490, § 195.
77-1756 Repealed. Laws 1995, LB 490, § 195.
77-1757 Repealed. Laws 1995, LB 490, § 195.
77-1758 Repealed. Laws 1995, LB 490, § 195.
77-1759 Collection of taxes; report to and payment of taxes and special assessments; when required.
77-1760 Collection of taxes; failure to report and pay taxes collected by county treasurer; suit on bond.
77-1761 Collection of taxes; failure to report and pay taxes collected by county treasurer; removal from office.
77-1762 Collection of taxes; failure to pay taxes collected by county treasurer; liability on bond.
77-1763 Collection of taxes; failure to make settlement with state; suit by Tax Commissioner.
77-1764 Collection of taxes; suit on behalf of state; where brought.
77-1765 Collection of taxes; suit on behalf of state; power of court to require disclosure; entry of judgment.
77-1766 Collection of taxes; suit by aggrieved municipal corporations.
77-1767 Collection of taxes; loss or destruction of tax records; new assessment or new records authorized.
77-1768 Repealed. Laws 1995, LB 490, § 195.
77-1769 Repealed. Laws 1995, LB 490, § 195.
77-1770 Repealed. Laws 1995, LB 490, § 195.
77-1771 Collection of taxes; claim against governmental subdivision; deduction of personal taxes.
77-1772 Collection of taxes; interest on delinquent taxes; distribution.
77-1773 Repealed. Laws 1973, LB 224, § 18.
77-1774 Collection of taxes; reciprocity with other states; taxes, defined.
77-1775 Tax paid as result of clerical error, misunderstanding, or mistake; refund or credit; procedure.
77-1775.01 Appeal resulting in lower value; refund; procedure.
77-1775.02 Changes to section 77-1775.01; applicability.
77-1776 Overpayment due to clerical error or mistake; return by political subdivision; how treated.
77-1777 Tax refund; sections applicable.
77-1778 Tax refund; file claim; when.
77-1779 Tax refund; claim; contents; form.
77-1780 Tax refund; Tax Commissioner; powers; duties; interest.
77-1781 Tax refund; denial; appeal.
77-1782 Tax refund; erroneous payment; how treated.
77-1783 Repealed. Laws 1996, LB 1041, § 11.
77-1783.01 Corporate taxes; corporate officer or employee; personal liability; collection procedure; limitation.
77-1784 Electronic filings; electronic fund transfers; required; when; penalty; disclosure to taxpayer.
77-1801 Real property taxes; collection by sale; when.
77-1802 Real property taxes; delinquent tax list; notice of sale.
77-1803 Real property taxes; notice of sale; sufficiency of description.
77-1804 Real property taxes; delinquent tax list; publication and posting of notice; publication charges; publication on Department of Revenue web site.
77-1805 Real property taxes; affidavits of publication; by whom made.
77-1806 Real property taxes; delinquent tax sale; when commenced and concluded.
77-1807 Real property taxes; delinquent tax sale; how conducted; sale of part; bid by land bank; effect.
77-1808 Real property taxes; delinquent tax sale; payment by purchaser; resale.
77-1809 Real property taxes; delinquent tax sales; purchase by county; assignment of certificate of purchase; interest; notice to land bank.
77-1810 Real property taxes; delinquent tax sales; purchase by political subdivisions authorized.
77-1811 Real property taxes; delinquent tax sales; purchase by political subdivisions; accounting by county treasurer.
77-1812 Real property taxes; county treasurer; record.
77-1813 Real property taxes; annual tax sale; return of county treasurer; when made; certified copy as evidence.
77-1814 Real property taxes; private tax sale; issuance of certificates.
77-1815 Real property taxes; county treasurer; attendance at tax sale; penalty.
77-1816 Real property taxes; fraudulent sales; penalty.
77-1817 Real property tax sales; prohibition against purchase by county treasurer; penalty.
77-1818 Real property taxes; certificate of purchase; lien of purchaser; subsequent taxes.
77-1819 Real property taxes; certificate of purchase; form.
77-1820 Repealed. Laws 2013, LB341, § 22.
77-1821 Real property taxes; tax receipt; entries.
77-1822 Real property taxes; certificate of purchase; assignable; fee.
77-1823 Real property taxes; tax certificates and deeds; fees of county treasurer; entry on record of issuance of deed.
77-1824 Real property taxes; redemption from sale; when and how made.
77-1824.01 Repealed. Laws 2019, LB463, § 10.
77-1825 Real property taxes; redemption from sale; entry on record; fee; notice to and payment of redemption money to certificate holder.
77-1826 Real property taxes; redemption from sale; minors; time permitted.
77-1827 Real property taxes; redemption; persons with intellectual disability or mental disorder; time permitted.
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; fees.
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.
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.
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.
77-1858 Real property taxes; powers of sale; special assessments included; exception.
77-1859 Real property taxes; void tax sale; reimbursement of purchaser.
77-1860 Foreclosure by counties prior to 1903; decrees validated.
77-1861 Real property taxes and special assessments; extinguishment after fifteen years; vitalization of constitutional amendment.
77-1862 Real property taxes and special assessments; extinguishment after fifteen years; year 1943 and prior thereto; subsequent years.
77-1863 Real property taxes and special assessments; extinguished after fifteen years; not required to be certified.
77-1901 Tax liens; delinquency; order of county board directing foreclosure.
77-1902 Tax sale certificate; tax deed; right of holder to foreclosure; action in district court; limitation period.
77-1903 Foreclosure proceedings; confirmation of sale.
77-1904 Foreclosure proceedings; designation of property.
77-1905 Repealed. Laws 2002, LB 876, § 92.
77-1906 Foreclosure proceedings; unknown owners; real property as defendant.
77-1907 Repealed. Laws 2002, LB 876, § 92.
77-1908 Foreclosure proceedings; presumptive evidence.
77-1909 Foreclosure proceedings; decree; contents; attorney's fee.
77-1910 Foreclosure proceedings; surplus proceeds; application; limit of real property to be sold.
77-1911 Foreclosure proceedings; decree; order of sale, when issued; limitation.
77-1912 Foreclosure proceedings; sheriff's sale; political subdivision as purchaser; postponement of sale; notice.
77-1913 Foreclosure proceedings; examination by court; order for sheriff's deed; certificate of tax sale for subsequent taxes.
77-1914 Foreclosure proceedings; confirmation of sale; release of real property.
77-1915 Foreclosure proceedings; proceeds of sale; disposition.
77-1916 Foreclosure proceedings; surplus proceeds; disposition; prorating.
77-1917 Foreclosure proceedings; redemption; subsequent taxes paid; conditions.
77-1917.01 Delinquent special assessments; effect; foreclosure proceedings.
77-1918 Delinquent taxes; annual report by county treasurer; duty of county board; duty of county attorney; fees; failure to perform duty; penalty; removal, when.
77-1918.01 Foreclosure proceedings; county attorney fee; when effective.
77-1919 Repealed. Laws 1949, c. 240, § 5.
77-1920 Repealed. Laws 1949, c. 240, § 5.
77-1921 Repealed. Laws 1949, c. 240, § 5.
77-1922 Repealed. Laws 1949, c. 240, § 5.
77-1923 Foreclosure of tax lien by county under old law; sale prior to May 26, 1943; action to attack; limitation period.
77-1924 Foreclosure of tax lien by county under old law; sale after May 26, 1943; action to attack; limitation period.
77-1925 Foreclosure of tax lien by county under old law; sale not confirmed prior to May 26, 1943; action to attack; limitation period.
77-1926 Repealed. Laws 2013, LB341, § 22.
77-1927 Foreclosure of tax lien by county under old law; resale by county board.
77-1928 Foreclosure of tax lien by county under old law; sale of property; proceeds; disposition.
77-1929 Repealed. Laws 1949, c. 240, § 5.
77-1930 Repealed. Laws 1949, c. 240, § 5.
77-1931 Repealed. Laws 1949, c. 240, § 5.
77-1932 Repealed. Laws 1949, c. 240, § 5.
77-1933 Repealed. Laws 2006, LB 1024, § 115.
77-1934 Tax certificate foreclosure proceedings under old law; defective procedure; confirmation of sale not yet obtained; action to cure defects.
77-1935 Tax certificate foreclosure proceedings under old law; action to cure defects; conditions precedent.
77-1936 Tax certificate foreclosure proceedings; authority of governmental subdivisions to convey real property obtained thereunder.
77-1937 Repealed. Laws 2013, LB341, § 22.
77-1938 Tax foreclosure proceedings; defects subsequent to decree of foreclosure; proper completion of proceedings authorized.
77-1939 Tax foreclosure proceedings; defects subsequent to decree of foreclosure; application to complete proceedings.
77-1940 Tax foreclosure proceedings; defects subsequent to decree of foreclosure; notice of hearing; service.
77-1941 Tax foreclosure proceedings; defects subsequent to decree of foreclosure; hearing; determination.
77-2001 Inheritance tax; property taxable; transfer by will or inheritance; exception.
77-2002 Inheritance tax; property taxable; transfer in contemplation of death.
77-2003 Inheritance tax; to whom paid; who liable; lien; exception.
77-2004 Inheritance tax; rate; transfer to immediate relatives; exemption.
77-2005 Inheritance tax; rate; transfer to remote relatives.
77-2005.01 Relatives of decedent; computation of inheritance tax.
77-2006 Inheritance tax; rate; other transfers.
77-2007 Inheritance tax; property exempt.
77-2007.01 Uniform Reciprocal Transfer Tax Act; inheritance tax; when payable.
77-2007.02 Uniform Reciprocal Transfer Tax Act; construction; citation.
77-2007.03 Inheritance tax; property transferred to United States, state, or governmental subdivision; exempt.
77-2007.04 Inheritance tax; property; religious, charitable, or educational purposes; exempt.
77-2008 Inheritance tax; estates for life and remainder appraised and apportioned; rules and regulations; furnish to county judge.
77-2008.01 Inheritance tax; estates dependent upon contingencies or conditions; rate of tax; payment; investment of proceeds; redetermination of tax.
77-2008.02 Inheritance tax; estates for life and remainder; tax payable from corpus of estate without apportionment.
77-2008.03 Inheritance tax; power of appointment; method and manner of taxing.
77-2008.04 Inheritance tax; power of appointment; exercise or nonexercise; not subject to tax.
77-2009 Inheritance tax; delay in coming into possession of property; bond for tax; exception.
77-2010 Inheritance tax; when due; interest; bond; failure to file; penalty.
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 Repealed. Laws 1959, c. 374, § 1.
77-2016 Repealed. Laws 1976, LB 585, § 29.
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.
77-2020 Inheritance tax; appraisement; duty of appraiser; objections; hearing on report.
77-2021 Inheritance tax; appraisement; county judge as appraiser.
77-2022 Inheritance tax; appraisement; determination and assessment of tax.
77-2023 Inheritance tax; appeal; procedure.
77-2024 Inheritance tax; appraisement; costs; fees; charged to estate of decedent.
77-2025 Inheritance tax; estate not subject to tax; determination.
77-2026 Inheritance tax; appraiser; extra fee or reward; penalty.
77-2027 Inheritance tax; what court has jurisdiction; transfer of proceedings.
77-2028 Inheritance tax; nonpayment; hearing; judgment; levy and execution.
77-2029 Inheritance tax; nonpayment; notification of county attorney; institution of proceeding to collect.
77-2030 Inheritance tax; annual statements.
77-2031 Repealed. Laws 1953, c. 283, § 1.
77-2032 Inheritance tax; how credited.
77-2033 Repealed. Laws 1982, LB 480, § 9.
77-2034 Repealed. Laws 1982, LB 480, § 9.
77-2035 Repealed. Laws 1982, LB 480, § 9.
77-2036 Repealed. Laws 1982, LB 480, § 9.
77-2037 Inheritance tax; lien; expiration.
77-2038 Inheritance tax; decedent's will may direct apportionment of taxes; inter vivos instrument.
77-2039 Inheritance, estate, or generation-skipping transfer tax lien; court may discharge property subject to tax; terms and conditions; application for release or discharge; show cause.
77-2040 Inheritance tax; estate tax; decedent dying after December 31, 1982; provisions applicable; changes applicable January 1, 2008.
77-2101 Terms, defined.
77-2101.01 Estate tax; amount.
77-2101.02 Generation-skipping transfer tax; amount.
77-2101.03 Tax; calculation.
77-2102 Tax; when due; who liable; interest; lien; exception.
77-2103 Repealed. Laws 2005, LB 499, § 3.
77-2104 Tax; net transfer; follow federal rules and regulations.
77-2105 Tax; administration; information and returns; penalty.
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. Laws 1991, LB 9, § 8.
77-2107 Repealed. Laws 1980, LB 834, § 66.
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; registration; time limitation; file claim with State Claims Board.
77-2206 Warrants; registration; order of payment; notice to holder; exception.
77-2207 Repealed. Laws 1984, LB 933, § 20.
77-2208 Payments to county; county treasurer; receipt.
77-2209 Payments to municipality; municipal treasurer; receipt.
77-2210 Treasurer's books; how kept.
77-2211 Treasurer's books; penalty for neglect to keep.
77-2212 Treasurer's books; inspection.
77-2213 Treasurer; failure to notify holders of registered warrants; penalty.
77-2214 Treasurer; failure to register or pay warrants in order; penalty.
77-2215 Lost warrants; replacement issued; conditions; stop-payment order.
77-2301 State funds; deposit of funds; conditions.
77-2302 Federal Deposit Insurance Corporation references; how construed.
77-2303 State funds; depositories; bond required; approval; conditions.
77-2304 State funds; depositories; form of bond.
77-2305 State funds; depositories; limitations on amount deposited in any one bank.
77-2306 State funds; depositories; security in lieu of bonds.
77-2307 Repealed. Laws 1996, LB 1274, § 57.
77-2308 Repealed. Laws 1996, LB 1274, § 57.
77-2309 State funds; State Treasurer; duty to secure best terms possible.
77-2310 State funds; State Treasurer; making of profit prohibited; illegal removal of funds; penalty; liability on bond.
77-2311 State funds; State Treasurer; failure to act; penalty.
77-2312 County funds; deposit required; conditions.
77-2313 County funds; application by depositories; approval by county board.
77-2314 County funds; depositories; funds deposited pro rata.
77-2315 County funds; investment; securities authorized; interest; disposition; delivery of securities to successor.
77-2316 County funds; depositories; bond required; approval; conditions.
77-2317 County funds; depositories; form of bond; ineligible sureties.
77-2318 County funds; depositories; limitation on deposits; exception.
77-2318.01 County funds; deposit of excess, when.
77-2319 County funds; depositories; deposits outside of county; when.
77-2320 County funds; depositories; security in lieu of bond.
77-2321 Repealed. Laws 1996, LB 1274, § 57.
77-2322 Repealed. Laws 1996, LB 1274, § 57.
77-2323 County funds; deposit; violation; penalty.
77-2324 County funds; county treasurer; duty to secure best terms possible.
77-2325 County funds; county treasurer; prohibited acts; penalty; liability on bond.
77-2326 County fund; county treasurer; failure to act; penalty.
77-2326.01 Public money in hands of county and court officials; terms, defined.
77-2326.02 Clerk of the district court; deposit of funds.
77-2326.03 Clerk of the district court; depositories; designation.
77-2326.04 Public money in hands of court officials; deposits; security for repayment.
77-2326.05 Clerk of the district court; deposits; limitation.
77-2326.06 Clerk of the district court; deposits; security; contracts.
77-2326.07 Clerk of the district court; depositories; securities; list.
77-2326.08 Clerk of the county or district court; depositories; statement of funds.
77-2326.09 Clerk of the county or district court; deputies; employees; liability.
77-2327 Public funds; depository bonds; expiration.
77-2328 Repealed. Laws 1996, LB 1274, § 57.
77-2329 Public funds; treasurers or secretary-treasurers; when not liable under bond.
77-2330 Repealed. Laws 1969, c. 584, § 134.
77-2331 Repealed. Laws 1969, c. 584, § 134.
77-2332 Repealed. Laws 1969, c. 584, § 134.
77-2333 Repealed. Laws 1972, LB 1044, § 1.
77-2334 Sinking funds of county, township and school districts; investment; conditions.
77-2335 Sinking funds of county and other governmental subdivisions; investment in registered warrants; purchase and holding for benefit of fund.
77-2336 Sinking funds of county; investment in registered warrants; authorization by county board; record.
77-2337 Sinking funds of city; investment in warrants; limitation; direction to treasurer.
77-2338 Sinking funds of school district; investment in warrants; limitation; direction to treasurer.
77-2339 Sinking funds of township; investment in warrants; limitation; direction to county treasurer.
77-2340 County funds; investment of funds; time deposits; security required; exception.
77-2341 Funds of governmental subdivision; investment of surplus; securities authorized.
77-2342 Metropolitan utilities district funds; deposit required.
77-2343 Metropolitan utilities district funds; depositories; designation; conditions.
77-2344 Metropolitan utilities district funds; depositories; bond or securities authorized.
77-2345 Metropolitan utilities district funds; depositories; limitation on amount.
77-2346 Metropolitan utilities district funds; depositories; duty to keep list of securities.
77-2347 Repealed. Laws 2001, LB 177, § 11.
77-2348 Repealed. Laws 2001, LB 177, § 11.
77-2349 Metropolitan utilities district funds; custodian of securities; withdrawal of funds.
77-2350 School district or township funds; deposit; conditions.
77-2350.01 School district or township funds; prorate deposits; when.
77-2350.02 School district or township treasurer; violation; penalty.
77-2351 Treasurers; when not liable on bond.
77-2352 School district or township funds; security requirements.
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. Laws 1996, LB 1274, § 57.
77-2380 Repealed. Laws 1996, LB 1274, § 57.
77-2381 Local hospital district; violations; penalty.
77-2382 Local hospital district; secretary-treasurer; duty.
77-2383 Local hospital district; secretary-treasurer; prohibited acts; violation; penalty; liability on bond.
77-2384 Local hospital district; secretary-treasurer; violation; penalty; recovery under bond; procedure.
77-2385 Local hospital district; time deposits authorized; requirements.
77-2386 Act, how cited.
77-2387 Terms, defined.
77-2388 Authorized depositories; security; requirements.
77-2389 Security; how furnished.
77-2390 Deposit of trust receipt authorized.
77-2391 Security; delivery requirements; perfection.
77-2392 Substitution or exchange of securities authorized.
77-2393 Withdrawal of securities; when; effect.
77-2394 Deposit guaranty bond; statement required.
77-2395 Custodial official; duties.
77-2396 Custodial official; liability.
77-2397 Depositories of public money or public funds; powers.
77-2398 Deposits in excess of insured or guaranteed amount; requirements.
77-2399 Governmental unit; deposits in excess of insured amount; rights.
77-23,100 Deposits in excess of insured or guaranteed amount; qualified trustee; duties.
77-23,101 Qualified trustee; requirements.
77-23,102 Default; procedure.
77-23,103 Charges or compensation of qualified trustee.
77-23,104 Assignment of securities; when.
77-23,105 Reports required.
77-23,106 Public money or public funds; prompt payment.
77-23,107 Liability.
77-23,108 Rules and regulations.
77-2401 Transferred to section 33-140.
77-2402 Transferred to section 33-140.01.
77-2403 Transferred to section 33-140.02.
77-2404 Transferred to section 33-140.03.
77-2405 Transferred to section 84-616.
77-2406 Transferred to section 81-1170.01.
77-2407 Repealed. Laws 1988, LB 864, § 72.
77-2408 Repealed. Laws 1985, LB 368, § 2.
77-2409 Transferred to section 81-1170.02.
77-2410 Transferred to section 81-1170.03.
77-2411 Vacated town sites; payment of original amount of taxes; penalties remitted.
77-2412 Transferred to section 81-1170.04.
77-2413 Repealed. Laws 1965, c. 538, § 40.
77-2414 Repealed. Laws 1965, c. 538, § 40.
77-2415 Repealed. Laws 1953, c. 285, § 3.
77-2416 Transferred to section 81-1170.05.
77-2417 Transferred to section 49-805.01.
77-2418 Transferred to section 72-1601.
77-2419 Transferred to section 13-402.
77-2420 Electronic funds transfer system; authorized.
77-2501 Act, how cited.
77-2502 Terms, defined.
77-2503 Application; form; qualified project; allocation of credit; transfer, sale, or assignment; use of credit.
77-2504 Owner of project; submit eligibility statement; additional filings.
77-2505 Insurance company; no additional retaliatory tax.
77-2506 Recapture or disallowance of federal credit; Nebraska credit recaptured.
77-2507 Rules and regulations.
77-2601 Terms, defined.
77-2602 Cigarette tax; rate; disposition of proceeds; priority.
77-2602.01 Tax; liability of consumer or user; collection.
77-2602.02 Repealed. Laws 1986, LB 738, § 1.
77-2602.03 Increase in tax; applicability; stamping agents; duties; credit to wholesaler.
77-2602.04 Bonds; limitation on pledge of revenue.
77-2602.05 Cigarette tax; exempt transaction; refund; application; documentation; interest; tax refund formula authorized.
77-2602.06 Governor; agreement with federally recognized Indian tribe authorized; contents; tribal taxes; additional agreement, compact, or treaty authorized.
77-2603 Tax; stamps; tax meter impressions; requirements; stamping agent; license; application; form; service of process; corporate surety bond; Tax Commissioner; duties; directory license; application; term.
77-2603.01 Tribal stamp; authorized.
77-2604 Tax Commissioner; reports; contents; when due.
77-2604.01 Cigarette sales; reports required; contents.
77-2605 Cigarette purchase or sale records; inspection.
77-2606 Stamps; affix; cancellation.
77-2607 Stamping agent; stock; exempt from tax; conditions.
77-2608 Tax Commissioner; duties; audit; discount; funds; disposition.
77-2609 Stamps; spoiled and unused; destruction; conditions.
77-2610 Stamps; redemption by Tax Commissioner; errors; adjust.
77-2611 Stamps; unlawful sale.
77-2612 Tax Commissioner; personnel; rules and regulations; stamping agent; license; fee.
77-2613 State Treasurer; disbursements for administration.
77-2614 License; permit; stamp; alter; forge; counterfeit; violations; penalty.
77-2615 Prohibited acts; violations; penalty; prima facie evidence.
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.
77-2701 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.
77-2701.22 Model 2 seller, defined.
77-2701.23 Model 3 seller, defined.
77-2701.24 Occasional sale, defined.
77-2701.25 Person, defined.
77-2701.26 Product-based exemption, defined.
77-2701.27 Property, defined.
77-2701.28 Purchase, defined.
77-2701.29 Purchase price, defined.
77-2701.30 Purchaser, defined.
77-2701.31 Retail sale or sale at retail, defined.
77-2701.32 Retailer, defined.
77-2701.33 Sale, defined.
77-2701.34 Sale for resale, defined.
77-2701.35 Sales price, defined.
77-2701.36 Seller, defined.
77-2701.37 Storage, defined.
77-2701.38 Streamlined sales and use tax agreement, defined.
77-2701.39 Tangible personal property, defined.
77-2701.40 Tax Commissioner, defined.
77-2701.41 Taxpayer, defined.
77-2701.42 Use, defined.
77-2701.43 Use-based exemption, defined.
77-2701.44 Building materials, defined.
77-2701.45 Repealed. Laws 2007, LB 367, § 31.
77-2701.46 Manufacturing, defined.
77-2701.47 Manufacturing machinery and equipment, defined.
77-2701.48 Bundled transaction, defined.
77-2701.49 Delivered electronically, defined.
77-2701.50 Digital audio works, defined.
77-2701.51 Digital audiovisual works, defined.
77-2701.52 Digital books, defined.
77-2701.53 Digital code, defined.
77-2701.54 Data center, defined.
77-2701.55 Admission, defined.
77-2702 Repealed. Laws 1992, LB 871, § 65.
77-2702.01 Repealed. Laws 1992, LB 871, § 65.
77-2702.02 Repealed. Laws 1992, LB 871, § 65.
77-2702.03 Transferred to section 77-2701.04.
77-2702.04 Transferred to section 77-2701.07.
77-2702.05 Transferred to section 77-2701.10.
77-2702.06 Transferred to section 77-2701.13.
77-2702.07 Transferred to section 77-2701.16.
77-2702.08 Transferred to section 77-2701.17.
77-2702.09 Transferred to section 77-2701.24.
77-2702.10 Transferred to section 77-2701.25.
77-2702.11 Transferred to section 77-2701.28.
77-2702.12 Repealed. Laws 2003, LB 282, § 87.
77-2702.13 Repealed. Laws 2003, LB 282, § 87.
77-2702.14 Transferred to section 77-2701.32.
77-2702.15 Transferred to section 77-2701.33.
77-2702.16 Transferred to section 77-2701.34.
77-2702.17 Repealed. Laws 2003, LB 282, § 87.
77-2702.18 Transferred to section 77-2701.36.
77-2702.19 Transferred to section 77-2701.37.
77-2702.20 Transferred to section 77-2701.39.
77-2702.21 Transferred to section 77-2701.40.
77-2702.22 Transferred to section 77-2701.41.
77-2702.23 Transferred to section 77-2701.42.
77-2702.24 Transferred to section 77-2701.06.
77-2702.25 Transferred to section 77-2701.19.
77-2702.26 Transferred to section 77-2701.27.
77-2703 Sales and use tax; rate; collection; collection fee; understatement; prohibited acts; violation; penalty; interest.
77-2703.01 General sourcing rules.
77-2703.02 Repealed. Laws 2007, LB 223, § 36.
77-2703.03 Direct mail sourcing.
77-2703.04 Telecommunications sourcing rule.
77-2704 Repealed. Laws 1992, LB 871, § 65.
77-2704.01 Repealed. Laws 1992, LB 871, § 65.
77-2704.02 Federal or state constitution or federal statute; exemption.
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. Laws 2006, LB 1189, § 9.
77-2704.19 Repealed. Laws 2009, LB 154, § 27.
77-2704.20 Purchases by licensees of the State Racing 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.
77-2704.34 Tax included in sale price; authorized.
77-2704.35 Agents treated as vendors; joint responsibility.
77-2704.36 Agricultural machinery and equipment; exemption.
77-2704.37 Repealed. Laws 2004, LB 841, § 13.
77-2704.38 State lottery tickets; exemption.
77-2704.39 Copyrighted material; used for rebroadcasting; exemption.
77-2704.40 Molds, dies, and patterns; exemption.
77-2704.41 Feed, water, veterinary medicines, and agricultural chemicals; exemption.
77-2704.42 Copies of public records; exemption; exception.
77-2704.43 Industrial machinery and equipment; reciprocal exemption.
77-2704.44 Use tax; when imposed.
77-2704.45 Ingredient or component parts; exemption.
77-2704.46 Food for human consumption; agricultural components; oxygen for aquaculture; exemption.
77-2704.47 Containers; exemption.
77-2704.48 Occasional sale; exemption.
77-2704.49 Reciprocal exemption.
77-2704.50 Railroad rolling stock; common or contract carrier; exemption.
77-2704.51 Telecommunications services or dark fiber between telecommunications companies; exemption.
77-2704.52 Prepaid calling service or prepaid wireless calling service; exemption.
77-2704.53 Videotape and film rentals; satellite programming and service; exemption.
77-2704.54 Purchase by electronic benefits transfer or food coupons; exemption.
77-2704.55 Certain contractor labor; refund; procedure; Department of Revenue Contractor Enforcement Fund; created; investment.
77-2704.56 Purchase of certain property or fine art by museum; exemption.
77-2704.57 Personal property used in C-BED project or community-based energy development project; exemption; Tax Commissioner; powers and duties; Department of Revenue; recover tax not paid.
77-2704.58 Depositions, bills of exceptions, and transcripts sold by court reporter; exemption.
77-2704.59 Medical records; exemption.
77-2704.60 Mineral oil applied to grain as dust suppressant; exemption.
77-2704.61 Biochips; exemption.
77-2704.62 Data center; exemption.
77-2704.63 Youth sports event, youth sports league, or youth competitive educational activity; exemption.
77-2704.64 Repair or replacement parts for agricultural machinery and equipment used in commercial agriculture; exemption.
77-2704.65 Historic automobile museum; exemption.
77-2704.66 Currency or bullion; exemption.
77-2704.67 Membership or admission to or purchase by zoo or aquarium; exemption.
77-2705 Sales and use tax; retailer; registration; permit; form; revocation; restoration; appeal; exempt sale certificate; violations; penalty; wrongful disclosure; online registration system.
77-2705.01 Direct payment permit; issuance; application; fee.
77-2705.02 Direct payment permit; rights and duties of holder.
77-2705.03 Direct payment permit; revocation; relinquishment.
77-2705.04 Record of sales tax permits; electronic access; fees.
77-2705.05 Direct payment permit; managed compliance agreements; authorized.
77-2706 Sales and use tax; resale certificate; effect; exemption certificate; fee; penalty; wrongful disclosure.
77-2706.01 Retailer of aircraft; use tax; option; election; conditions.
77-2706.02 Repealed. Laws 2003, LB 282, § 87.
77-2707 Sales and use tax; sale of business; liability for tax.
77-2708 Sales and use tax; returns; date due; failure to file; penalty; deduction; amount; claim for refund; allowance; disallowance; proceedings; Tax Commissioner; duties regarding refund.
77-2708.01 Depreciable repairs or parts for agricultural machinery or equipment; refund of sales or use taxes; procedure.
77-2709 Sales and use tax; return; Tax Commissioner; deficiency determination; penalty; deficiency; notice; hearing; order.
77-2709.01 Repealed. Laws 2007, LB 367, § 31.
77-2710 Sales and use tax; removal of personal property; concealment; Tax Commissioner; action.
77-2711 Sales and use tax; Tax Commissioner; enforcement; records; retain; reports; wrongful disclosures; exceptions; information provided to municipality; penalty; waiver; streamlined sales and use tax agreement; confidentiality rights.
77-2712 Repealed. Laws 2003, LB 282, § 87.
77-2712.01 Repealed. Laws 2003, LB 282, § 87.
77-2712.02 Legislative findings.
77-2712.03 Streamlined sales and use tax agreement; ratified; governing board; members.
77-2712.04 Streamlined sales and use tax agreement; relationship to state law.
77-2712.05 Streamlined sales and use tax agreement; requirements.
77-2712.06 Agreement; effect.
77-2712.07 Rights under the agreement.
77-2712.08 Repealed. Laws 2003, LB 282, § 87.
77-2713 Sales and use tax; failure to collect; false return; violations; penalty; statute of limitations.
77-2714 Terms; references; incorporation of federal law.
77-2714.01 Terms, defined.
77-2715 Income tax; rate; credits; refund.
77-2715.01 Income and sales tax; Legislature; set rates; limitations; primary rate; Tax Rate Review Committee; members; meetings; report.
77-2715.02 Rate schedules; established; other taxes; tax rate.
77-2715.03 Individual income tax brackets and rates; Tax Commissioner; duties; tax tables; other taxes; tax rate.
77-2715.04 Repealed. Laws 1986, LB 739, § 2.
77-2715.05 Repealed. Laws 1986, LB 739, § 2.
77-2715.06 Repealed. Laws 1986, LB 737, § 1.
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. Laws 2000, LB 886, § 1.
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. Laws 1987, LB 773, § 30.
77-2719 Repealed. Laws 1987, LB 773, § 30.
77-2720 Repealed. Laws 1984, LB 962, § 39.
77-2721 Repealed. Laws 1987, LB 773, § 30.
77-2722 Repealed. Laws 1984, LB 962, § 39.
77-2723 Repealed. Laws 1987, LB 773, § 30.
77-2724 Nonresident estates or trusts; income; how determined.
77-2725 Nonresident estate or trust; share of income; how determined.
77-2726 Repealed. Laws 1984, LB 962, § 39.
77-2727 Income tax; partnership; subject to act; credit.
77-2727.01 Repealed. Laws 1996, LB 898, § 8.
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. Laws 1984, LB 1124, § 22.
77-2734.01 Small business corporation shareholders; limited liability company members; determination of income; credit; Tax Commissioner; powers; return; when required.
77-2734.02 Corporate taxpayer; income tax rate; how determined.
77-2734.03 Income tax; tax credits.
77-2734.04 Income tax; terms, defined.
77-2734.05 Income tax; unitary business; taxable income; how determined.
77-2734.06 Income tax; unitary business; apportionment of income.
77-2734.07 Income tax; adjustments to federal taxable income; rules and regulations.
77-2734.08 Income tax; group of corporations as taxpayer; adjustments to income.
77-2734.09 Income tax; unitary group; use of special apportionment formula; effect.
77-2734.10 Income tax; adjustment of factors.
77-2734.11 Income tax; corporate taxpayer; when deemed taxable in another state.
77-2734.12 Income tax; property factor; how determined.
77-2734.13 Income tax; payroll factor; how determined.
77-2734.14 Income tax; sales factor; how determined.
77-2734.15 Income tax; apportionment; petition for special method of apportionment; Tax Commissioner; powers and duties.
77-2734.16 Income tax; unitary business; three-factor formula.
77-2734.17 Repealed. Laws 2000, LB 886, § 1.
77-2735 Repealed. Laws 1984, LB 1124, § 22.
77-2736 Repealed. Laws 1984, LB 1124, § 22.
77-2737 Repealed. Laws 1984, LB 1124, § 22.
77-2738 Repealed. Laws 1984, LB 1124, § 22.
77-2739 Repealed. Laws 1984, LB 1124, § 22.
77-2740 Repealed. Laws 1984, LB 1124, § 22.
77-2741 Repealed. Laws 1984, LB 1124, § 22.
77-2742 Repealed. Laws 1984, LB 1124, § 22.
77-2743 Repealed. Laws 1984, LB 1124, § 22.
77-2744 Repealed. Laws 1984, LB 1124, § 22.
77-2745 Repealed. Laws 1984, LB 1124, § 22.
77-2746 Repealed. Laws 1984, LB 1124, § 22.
77-2747 Repealed. Laws 1984, LB 1124, § 22.
77-2748 Repealed. Laws 1984, LB 1124, § 22.
77-2749 Repealed. Laws 1984, LB 1124, § 22.
77-2750 Repealed. Laws 1984, LB 1124, § 22.
77-2751 Repealed. Laws 1984, LB 1124, § 22.
77-2752 Repealed. Laws 1984, LB 1124, § 22.
77-2753 Income tax; withholding from wages and other payments.
77-2754 Income tax; withholdings; written statement required.
77-2755 Income tax; withholdings; deemed paid to Tax Commissioner.
77-2756 Income tax; employer or payor; withholding for tax.
77-2757 Income tax; employer or payor required to deduct; trust fund.
77-2758 Income tax; employer or payor; failure to deduct; effect.
77-2759 Income tax; taxable year.
77-2760 Income tax; accounting method.
77-2761 Income tax; return; required by whom.
77-2762 Repealed. Laws 1987, LB 773, § 30.
77-2763 Income tax; taxpayer; deceased; return.
77-2764 Income tax; fiduciary; notice of qualification.
77-2765 Partial-year resident individual; filing requirements.
77-2766 Repealed. Laws 1987, LB 773, § 30.
77-2767 Income tax; two returns required; when; total taxes due.
77-2768 Income tax; return; filing; when.
77-2769 Income tax; estimated tax; payment; date.
77-2769.01 Income tax; corporation; overpayment of estimated tax; adjustment; procedure.
77-2769.02 Repealed. Laws 2010, LB 879, § 29.
77-2769.03 Repealed. Laws 2000, LB 886, § 1.
77-2770 Income tax; filing or payment; extension of time; bond; when.
77-2770.01 Income tax; return; extension; provisions effective after January 1, 1969.
77-2771 Income tax; return, declaration, statement, signature; effect.
77-2772 Income tax; Tax Commissioner; records, form of returns.
77-2773 Income tax; partnership; taxable year; return.
77-2774 Income tax; Tax Commissioner; rules and regulations.
77-2775 Federal income tax return; modified or amended; change in tax liability owed to this state; taxpayer; duties.
77-2776 Income tax; Tax Commissioner; return; examination; failure to file; notice; deficiency; notice.
77-2777 Income tax; deficiency; notice.
77-2778 Income tax; deficiency; written protest; time.
77-2779 Income tax; notice of Tax Commissioner's determination; mailing; contents.
77-2780 Income tax; Tax Commissioner; action on taxpayer's protest; when final.
77-2781 Tax Commissioner; proceedings; burden of proof; exceptions.
77-2782 Income tax; evidence; federal determination; admissible.
77-2783 Income tax; additional tax; notice; no appeal or protest; when.
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.
77-27,100 Income tax; claim for refund; limitation.
77-27,101 Income tax; action for refund; judgment.
77-27,102 Income tax; collection; unpaid tax; notice.
77-27,103 Income tax; due and unpaid; collection; lien foreclosure.
77-27,104 Repealed. Laws 1986, LB 1027, § 226.
77-27,105 Repealed. Laws 1986, LB 1027, § 226.
77-27,106 Repealed. Laws 1986, LB 1027, § 226.
77-27,107 Income tax; demand for payment; notice; collection.
77-27,108 Income tax; collection; comity with other states.
77-27,109 Income tax; refusal to file return; refusal to produce records; Tax Commissioner; powers; contempt proceedings.
77-27,110 Income tax; liability of transferee.
77-27,111 Income tax; taxpayer; depart from state; conceal property; Tax Commissioner; powers.
77-27,112 Income tax; taxpayer; bankruptcy; Tax Commissioner; tax; assessment; collection.
77-27,113 Income tax; evasion; penalty.
77-27,114 Income tax; failure to collect, withhold, deduct, account for, or pay; penalty.
77-27,115 Income tax; taxpayer; failure to pay, account or keep records; penalty.
77-27,116 Income tax; false return; penalty.
77-27,117 Income tax; prosecution for violation of act; limitation; Attorney General; concurrent jurisdiction.
77-27,118 Income tax; corporate officer or employee; liable for tax; when.
77-27,119 Income tax; Tax Commissioner; administer and enforce sections; prescribe forms; content; examination of return or report; uniform school district numbering system; audit by Auditor of Public Accounts or office of Legislative Audit; wrongful disclosur
77-27,119.01 Income tax form; contribution to Wildlife Conservation Fund.
77-27,119.02 Tax Commissioner; provide information to Legislative Fiscal Analyst.
77-27,119.03 Disclosure of election to be taxed as retailer; authorized.
77-27,119.04 Repealed. Laws 2013, LB 79, § 41.
77-27,119.05 Income tax form; contribution to Nebraska State Fair.
77-27,119.06 Nebraska State Fair contributions; disposition.
77-27,120 Income tax; Tax Commissioner; agreement with; effect.
77-27,121 Income tax; Governor; Secretary of the Treasury; agreement.
77-27,122 Income tax; Governor; Secretary of the Treasury; agreement; costs; payment.
77-27,123 Income tax; service in armed forces; effect.
77-27,124 Repealed. Laws 1987, LB 6, § 3.
77-27,125 Tax, report, claim, notice, petition; mailing; postmark stamped; date of delivery.
77-27,126 Lists of taxpayers; other information; department provide; when.
77-27,127 Tax Commissioner; final action; appeal.
77-27,128 Judicial review; exclusive remedy.
77-27,129 Tax Commissioner; tax; deficiency; collection.
77-27,130 Tax Commissioner; tax; deficiency; disallowed by court; effect; frivolous objections; damages.
77-27,131 Tax Commissioner; security required; when; sale of security; notice.
77-27,132 Revenue Distribution Fund; created; use; collections under act; disposition.
77-27,132.01 Tax Refund Fund balance; transfer; allocation.
77-27,133 Nonresident; deficiency; action; process.
77-27,134 Tax Commissioner; destroy obsolete returns, when.
77-27,135 Notice; how given.
77-27,135.01 Court ruling of unconstitutionality; effect.
77-27,136 Repealed. Laws 2011, LB 383, § 9.
77-27,137 Repealed. Laws 2009, LB 218, § 14.
77-27,137.01 Repealed. Laws 2011, LB 383, § 9.
77-27,137.02 Repealed. Laws 2011, LB 383, § 9.
77-27,137.03 Repealed. Laws 2011, LB 383, § 9.
77-27,138 Repealed. Laws 1971, LB 707, § 4.
77-27,138.01 Repealed. Laws 2004, LB 811, § 3.
77-27,139 Repealed. Laws 2011, LB 383, § 9.
77-27,139.01 Aid to municipalities; Municipal Equalization Fund; created; use; investment.
77-27,139.02 Aid to municipalities; terms, defined.
77-27,139.03 Aid to municipalities; calculation of state aid.
77-27,139.04 Aid to municipalities; funds; how distributed.
77-27,140 Repealed. Laws 1992, LB 1063, § 213; Laws 1992, Second Spec. Sess., LB 1, § 181.
77-27,141 Repealed. Laws 1972, LB 1044, § 1.
77-27,142 Incorporated municipalities; sales and use tax; authorized; election.
77-27,142.01 Incorporated municipalities; sales and use tax; modification; election required, when.
77-27,142.02 Incorporated municipalities; sales and use tax; election; question; effect.
77-27,142.03 Incorporated municipality; sales and use tax; petition to submit question.
77-27,142.04 Incorporated municipality; sales and use tax; election; notice.
77-27,142.05 Incorporated municipality; sales and use tax; previously authorized; continuation without election.
77-27,143 Municipalities; sales and use tax laws; administration; termination; data bases; required.
77-27,144 Municipalities; sales and use tax; Tax Commissioner; collection; distribution; refunds; notice; deduction.
77-27,145 Municipalities; sales and use tax; claims; remedies.
77-27,146 Municipalities; sales and use tax; disposition.
77-27,147 Municipalities; sales and use tax; laws governing; source of transactions.
77-27,148 Act, how cited.
77-27,149 Terms, defined.
77-27,150 Refund; application; when; contents; hearing; approval.
77-27,151 Refund; notice to Tax Commissioner; Department of Environment and Energy; duties.
77-27,152 Refund; notice; modify or revoke; when; effect.
77-27,153 Appeal; procedure.
77-27,154 Rules and regulations.
77-27,155 Act, how cited.
77-27,156 Nebraska Economic Forecasting Advisory Board; created.
77-27,157 Board; membership; terms; officers; quorum; expenses.
77-27,158 Board; meetings; duty.
77-27,159 Board; staff support; development of revenue estimates; considerations.
77-27,160 Legislative intent.
77-27,161 Terms, defined.
77-27,162 Collection system; development; duties.
77-27,163 Collection system; additional remedy.
77-27,163.01 Costs of health services; setoff; Department of Health and Human Services; duties; amount of setoff; priority of claims.
77-27,164 Department of Health and Human Services; adopt rules and regulations.
77-27,165 Notice of claim to debtor; contents.
77-27,166 Submission of certified debt; when effective; Lottery Division of the Department of Revenue; duties.
77-27,167 Notice of pending refund or state lottery prize.
77-27,168 Notice of claim to refund or state lottery prize; contents.
77-27,169 Debtor; application for hearing; when effective; hearing.
77-27,170 Appeal.
77-27,171 Certification of debt; when; procedure; deduction from refund or state lottery prize.
77-27,172 Completion of setoff; notice.
77-27,173 Costs of setoffs; reimbursement.
77-27,174 Act, how cited.
77-27,175 Agency, defined.
77-27,176 Purpose of act; limitation.
77-27,177 Tax refund setoff system; operation.
77-27,178 Delinquent federal tax liability; identification; joint tax return; presumption.
77-27,179 Tax refund setoff; procedure; joint return; how treated.
77-27,180 Setoff; notice; contents.
77-27,181 Application for hearing; when effective.
77-27,182 Hearing and appeal; procedure.
77-27,183 Improper setoff; how treated.
77-27,184 Tax Commissioner; adopt rules and regulations.
77-27,185 Repealed. Laws 1987, LB 775, § 19.
77-27,186 Repealed. Laws 1987, LB 775, § 19.
77-27,186.01 Repealed. Laws 1995, LB 9, § 3.
77-27,187 Act, how cited.
77-27,187.01 Terms, defined.
77-27,187.02 Application; deadline; contents; fee; written agreement; contents.
77-27,187.03 Legislative findings.
77-27,188 Tax credit; allowed; when; amount; repayment.
77-27,188.01 Tax credit; claim; use; payment by contractor; how treated; applicability of section.
77-27,188.02 Failure to maintain investment and employment level; effect.
77-27,188.03 Employees; verification of status required; exclusion.
77-27,189 Qualified business, defined.
77-27,190 Employment expansion; how determined.
77-27,191 Investment increase; how determined.
77-27,192 Existing business acquisition, disposal, reorganization, or relocation; computation; certain transactions excluded.
77-27,193 Repealed. Laws 2003, LB 608, § 14.
77-27,194 Credit; when transferable.
77-27,194.01 Refund claims; interest not allowable.
77-27,195 Report; contents; joint hearing.
77-27,196 Repealed. Laws 2002, LB 93, § 27.
77-27,196.01 Changes to sections; when operative; credits; applicability of act.
77-27,197 Legislative intent.
77-27,198 Collection system; departments implement.
77-27,199 Terms, defined.
77-27,200 Collection remedy; cumulative.
77-27,201 Debt; submission for collection; when.
77-27,202 Department of Labor; Department of Revenue; notifications required.
77-27,203 Application for hearing; adjustment to debt.
77-27,204 Appeal; procedure.
77-27,205 Final determination; certification of debt; Department of Administrative Services; duties.
77-27,206 Notification to debtor; contents.
77-27,207 Reimbursement of costs.
77-27,208 Setoffs; priorities.
77-27,209 Rules and regulations.
77-27,210 Legislative intent.
77-27,211 Collection system; departments implement.
77-27,212 Terms, defined.
77-27,213 Collection remedy; cumulative.
77-27,214 Debt; submission for collection; when.
77-27,215 Department of Motor Vehicles; Department of Revenue; notifications required.
77-27,216 Application for hearing; adjustment to debt.
77-27,217 Appeal; procedure.
77-27,218 Final determination; certification of debt; Department of Administrative Services; duties.
77-27,219 Notification to debtor; contents.
77-27,220 Reimbursement of costs.
77-27,221 Rules and regulations.
77-27,222 Internal Revenue Code amendment; Tax Commissioner; duties; report.
77-27,223 County; license or occupation tax; authorized; election.
77-27,224 County board; election; question; effect.
77-27,225 Election; notice.
77-27,226 Petition to submit question.
77-27,227 Submission of question; limitation.
77-27,228 Repealed. Laws 2015, LB 3, § 3.
77-27,229 Repealed. Laws 2015, LB 3, § 3.
77-27,230 Repealed. Laws 2015, LB 3, § 3.
77-27,231 Repealed. Laws 2015, LB 3, § 3.
77-27,232 Repealed. Laws 2015, LB 3, § 3.
77-27,233 Repealed. Laws 2015, LB 3, § 3.
77-27,234 Repealed. Laws 2015, LB 3, § 3.
77-27,235 Renewable energy tax credit; Department of Revenue; powers.
77-27,236 Biodiesel facility tax credit; conditions; facility; requirements; information not public record.
77-27,237 Out-of-state retailers; collect and remit sales tax; Department of Revenue; duties.
77-27,238 Temporary Assistance for Needy Families Program recipient; employer tax credit; Department of Revenue; report; contents.
77-27,239 Online hosting platform; Tax Commissioner; agreement authorized; powers.
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 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; denial; appeal; credit; issuance of certificates; fee; credit carried forward.
77-2907 Fees.
77-2908 Recapture of credits; written notice; procedure; amount.
77-2909 Transfer, sale, or assignment of credit; limitation; use; notice; department; duties; powers.
77-2910 Rules and regulations; Nebraska State Historical Society; Department of Revenue; joint report; contents.
77-2911 Nebraska Job Creation and Mainstreet Revitalization Fund; created; use; investment.
77-2912 Application deadline; allocation, issuance, or use of credits deadline.
77-3001 Terms, defined.
77-3002 Operator; license; application; limitations; renewal; fees; service of process.
77-3003 Distributor; license; application; limitations; fees.
77-3003.01 Seizure of mechanical amusement device; penalty; determination cash device complies with act; procedure; Tax Commissioner; powers and duties; mechanical amusement device decal; final decision; appeal; retail establishment; limits on devices; annual d
77-3003.02 Operation of cash device; restrictions.
77-3004 Occupation tax; amount; payment.
77-3005 Occupation tax; addition to other taxes and fees.
77-3006 Tax Commissioner; administration of act.
77-3007 Tax; payment; decal; form; display.
77-3008 Municipalities; political subdivisions; power to tax.
77-3009 Violations; penalty.
77-3010 Violations; prosecution; limitation.
77-3011 Act, how cited.
77-3101 Act, how cited.
77-3102 Terms, defined.
77-3103 Qualification; points; basis.
77-3104 Certification administrator; designation; duties; notice to volunteer member; written certification.
77-3105 Certification administrator; certified list of volunteer members; duties; income tax credit.
77-3106 Laws 2018, LB760, retroactive applicability; certification administrator; duties; county board; duties.
77-3201 Land Reutilization Authority; created; powers; purpose.
77-3202 Authority; beneficiaries.
77-3203 Land Reutilization Commission; created; members; appointment; serve without compensation.
77-3204 Reutilization commission; meeting; officers; bond; oath.
77-3205 Authority; seal; adopt; conveyances; requirements.
77-3206 Authority; duties.
77-3206.01 Authority; sale of real property; notification to adjacent real property owner required.
77-3206.02 Authority; transfer to land bank authorized.
77-3207 Authority; employees; disbursements; fiscal year; audit; warrants.
77-3208 Authority; perpetual inventory.
77-3209 Authority; set up accounts; proceeds; how disbursed.
77-3210 Authority; members; employees; prohibited acts; violations; penalty.
77-3211 Sheriff; no bids; authority deemed purchaser; payment; applicability of section.
77-3212 Title subject to rights-of-way, easements, covenants, and rights of redemption.
77-3213 Act, how cited.
77-3301 Decedent's domicile; arbitration agreement.
77-3302 Arbitration board; hearings.
77-3303 Powers of board; contempt proceedings.
77-3304 Board; determination of domicile.
77-3305 Board; majority vote.
77-3306 Filing of determination of domicile and other documents.
77-3307 No interest for nonpayment of taxes.
77-3308 Compromise by parties to arbitration agreement.
77-3309 Board; compensation and expenses.
77-3310 Compromise agreement; amount accepted as full satisfaction of death taxes; filing of agreement; interest; how computed.
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. Laws 1981, LB 17, § 8.
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. Laws 1985, LB 6, § 7.
77-3413 Repealed. Laws 1985, LB 6, § 7.
77-3414 Repealed. Laws 1985, LB 6, § 7.
77-3415 Repealed. Laws 1985, LB 6, § 7.
77-3416 Repealed. Laws 1985, LB 6, § 7.
77-3417 Repealed. Laws 1985, LB 6, § 7.
77-3418 Repealed. Laws 1985, LB 6, § 7.
77-3419 Repealed. Laws 1985, LB 6, § 7.
77-3420 Repealed. Laws 1985, LB 6, § 7.
77-3421 Repealed. Laws 1985, LB 6, § 7.
77-3422 Repealed. Laws 1985, LB 6, § 7.
77-3423 Repealed. Laws 1985, LB 6, § 7.
77-3423.01 Repealed. Laws 1985, LB 6, § 7.
77-3424 Repealed. Laws 1985, LB 6, § 7.
77-3425 Repealed. Laws 1985, LB 6, § 7.
77-3426 Repealed. Laws 1985, LB 6, § 7.
77-3427 Repealed. Laws 1985, LB 6, § 7.
77-3428 Repealed. Laws 1985, LB 6, § 7.
77-3429 Repealed. Laws 1985, LB 6, § 7.
77-3430 Repealed. Laws 1985, LB 6, § 7.
77-3431 Repealed. Laws 1985, LB 6, § 7.
77-3432 Repealed. Laws 1985, LB 6, § 7.
77-3432.01 Repealed. Laws 1985, LB 6, § 7.
77-3432.02 Repealed. Laws 1985, LB 6, § 7.
77-3432.03 Repealed. Laws 1985, LB 6, § 7.
77-3432.04 Repealed. Laws 1985, LB 6, § 7.
77-3432.05 Repealed. Laws 1985, LB 6, § 7.
77-3432.06 Repealed. Laws 1985, LB 6, § 7.
77-3432.07 Repealed. Laws 1985, LB 6, § 7.
77-3432.08 Repealed. Laws 1985, LB 6, § 7.
77-3432.09 Repealed. Laws 1985, LB 6, § 7.
77-3432.10 Repealed. Laws 1985, LB 6, § 7.
77-3432.11 Repealed. Laws 1985, LB 6, § 7.
77-3432.12 Repealed. Laws 1985, LB 6, § 7.
77-3433 Repealed. Laws 1985, LB 6, § 7.
77-3434 Repealed. Laws 1985, LB 6, § 7.
77-3435 Repealed. Laws 1985, LB 6, § 7.
77-3436 Repealed. Laws 1985, LB 6, § 7.
77-3437 Repealed. Laws 1996, LB 299, § 35.
77-3438 Repealed. Laws 1996, LB 299, § 35.
77-3438.01 Repealed. Laws 1996, LB 299, § 35.
77-3438.02 Repealed. Laws 1996, LB 299, § 35.
77-3439 Repealed. Laws 1996, LB 299, § 35.
77-3440 Repealed. Laws 1996, LB 299, § 35.
77-3441 Repealed. Laws 1995, LB 613, § 6.
77-3442 Property tax levies; maximum levy; exceptions.
77-3443 Other political subdivisions; levy limit; levy request; governing body; duties; allocation of levy.
77-3444 Authority to exceed maximum levy; procedure.
77-3445 Council on public improvements and services; membership; powers and duties.
77-3446 Base limitation, defined.
77-3501 Definitions, where found.
77-3501.01 Exempt amount, defined.
77-3501.02 Closely related, defined.
77-3502 Homestead, defined.
77-3503 Owner, defined.
77-3504 Household income, defined.
77-3505 Qualified claimant, defined.
77-3505.01 Married, defined.
77-3505.02 Maximum value, defined.
77-3505.03 Single, defined.
77-3505.04 Single-family residential property, defined.
77-3505.05 Medical condition, defined.
77-3506 Certain veterans; exemption; unremarried surviving spouse; application.
77-3506.01 Repealed. Laws 1985, Second Spec. Sess., LB 6, § 9.
77-3506.02 County assessor; duties.
77-3506.03 Exempt amount; reduction; when; homestead exemption; limitation.
77-3507 Homesteads; assessment; exemptions; qualified claimants; based on income.
77-3508 Homesteads; assessment; exemptions; individuals; based on disability and income.
77-3509 Repealed. Laws 2018, LB1089, § 25.
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. Laws 1991, LB 9, § 8.
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.
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; 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. Laws 1985, Second Spec. Sess., LB 6, § 9.
77-3517 Homestead; application for exemption; county assessor; Tax Commissioner; duties; refunds; liens; interest.
77-3518 Repealed. Laws 1987, LB 376A, § 21.
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.
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.
77-3525 Repealed. Laws 1987, LB 376A, § 21.
77-3526 Paraplegic, multiple amputee; terms, defined.
77-3527 Property taxable; paraplegic veteran; multiple amputee; exempt; value; transfer of property; effect.
77-3528 Property taxable; paraplegic; multiple amputee; claim exemption.
77-3529 Homestead; exemption; application; denied; other exemption allowed.
77-3530 Repealed. Laws 2004, LB 811, § 3.
77-3601 Act, how cited.
77-3602 Legislative findings.
77-3603 Terms, defined.
77-3604 Child care and education provider; income tax credit; application; contents; approval.
77-3605 Eligible staff member; income tax credit; application; contents; approval.
77-3606 Department; limit on credits; claiming credit; procedure; fraud or misrepresentation; disallowance of credit.
77-3607 Rules and regulations.
77-3701 Mobile home, defined.
77-3702 Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.
77-3703 Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.
77-3704 Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.
77-3705 Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.
77-3706 Owner, lessee, or manager of land; report mobile homes; form; contents of report; failure to report; penalty.
77-3707 Owner, lessee, or manager of land; permit; fee; disbursement; annual renewal.
77-3708 Mobile home; movement on road or highway; permit; conditions.
77-3709 Violations; penalty.
77-3710 Sections, how construed.
77-3801 Terms, defined.
77-3802 Franchise tax imposed.
77-3803 Franchise tax; rate.
77-3804 Franchise tax; limitation rate; limitation amount.
77-3805 Franchise tax; multistate financial institution; computation.
77-3806 Franchise tax; filing requirements; general provisions applicable; refunds; credit.
77-3807 Tax Commissioner; powers and duties.
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. Laws 2004, LB 811, § 3.
77-3910 Tax Commissioner; agreement with financial institution authorized; report.
77-4001 Act, how cited.
77-4002 Definitions; where found.
77-4003 Cancel, defined.
77-4004 First owner, defined.
77-4005 Revoke, defined.
77-4005.01 Snuff, defined.
77-4006 Suspend, defined.
77-4007 Tobacco products, defined.
77-4008 Tax imposed; payment.
77-4009 License required; when; application; contents.
77-4010 Application; place of business; fee.
77-4011 Issuance of license; rights.
77-4012 License; revoke, cancel, or suspend; procedure.
77-4013 License; restoration; fee.
77-4014 Licensee; file return; contents; pay tax.
77-4015 Return; review; deficiency; notice.
77-4016 Failure to file return; return and assessment by Tax Commissioner; notice.
77-4017 Licensee; records; inspection of business.
77-4018 Tax refund or credit.
77-4019 Hearing; procedure.
77-4020 Final decision; notification; appeal.
77-4021 Recovery of tax, interest, or penalty; effect.
77-4022 Tax; interest; penalty.
77-4023 Tax Commissioner; adopt rules and regulations.
77-4024 Violation; penalty.
77-4025 Tobacco Products Administration Cash Fund; created; use; investment.
77-4101 Act, how cited.
77-4102 Legislative findings.
77-4103 Terms, defined.
77-4103.01 Qualified employee leasing company; employees; duty.
77-4104 Incentives; application; contents; fee; approval; agreements; contents.
77-4104.01 Incentives; credits or benefits; limitation.
77-4105 Incentives; income tax, personal property tax, sales and use tax; credits.
77-4106 Credits; use; refund claims; procedures; interest; appointment of purchasing agent.
77-4107 Recapture or disallowance of incentives.
77-4108 Incentives; transfer; when; effect.
77-4108.01 Refund claims; interest not allowable.
77-4109 Application; valid; when; limitation on new applications.
77-4110 Annual report; contents; joint hearing.
77-4111 Tax Commissioner; rules and regulations.
77-4112 Change in law; effect; operative date.
77-4113 Department of Revenue; estimate of sales tax refunds under Employment and Investment Growth Act; duties.
77-4201 Repealed. Laws 1991, LB 9, § 8.
77-4202 Repealed. Laws 1991, LB 9, § 8.
77-4203 Repealed. Laws 1991, LB 9, § 8.
77-4204 Repealed. Laws 1991, LB 9, § 8.
77-4205 Repealed. Laws 1991, LB 9, § 8.
77-4206 Repealed. Laws 1991, LB 9, § 8.
77-4207 Repealed. Laws 1991, LB 9, § 8.
77-4208 Repealed. Laws 1998, LB 1110, § 5.
77-4209 Act, how cited.
77-4210 Purpose of act.
77-4211 Property Tax Credit Cash Fund; created; use; investment.
77-4212 Property tax credit; county treasurer; duties; disbursement to counties; State Treasurer; duties.
77-4301 Terms, defined.
77-4302 Possession by dealer; payment of tax required.
77-4303 Imposition of tax; rates.
77-4304 Stamps, labels, or other indicia; purchase; Tax Commissioner; duties.
77-4305 Tax; due and payable; when.
77-4306 Stamps, labels, or other indicia; affixed; when.
77-4307 Tax Commissioner; rules and regulations.
77-4308 Sections, how construed.
77-4309 Dealer; violations; penalties; statute of limitations.
77-4310 Tax Commissioner; assessment and collection of tax and penalties; duties.
77-4310.01 Tax proceeds; distribution.
77-4310.02 Overpayment of tax; Tax Commissioner; powers and duties; stamps, nonreturnable.
77-4310.03 Marijuana and Controlled Substances Tax Administration Cash Fund; created; use; investment.
77-4311 Tax determination; notice; requirements; jeopardy determination; effect.
77-4312 Jeopardy determination; petition for redetermination; procedure; deficiency; interest; seized property; sale; when; procedure; return of property; conditions; injunction; Tax Commissioner; powers.
77-4313 Injunction; suit prohibited.
77-4314 Tax and penalties; presumption; admissibility of evidence.
77-4315 Report; confidential; information; inadmissible; when.
77-4316 Tax Commissioner; powers; subpoena; enforcement.
77-4401 Repealed. Laws 2001, LB 329, § 16.
77-4501 Rental company; collect fee; when; use; effect on growth limit on budget; collection.
77-4601 Estimate of General Fund net receipts; certification by Tax Commissioner and Legislative Fiscal Analyst.
77-4602 Actual General Fund net receipts; public statement by Tax Commissioner; Tax Commissioner; duties; transfer of funds; when.
77-4603 Special session of Legislature; new certification required; recertification; when.
77-4701 Repealed. Laws 1996, LB 891, § 1.
77-4702 Repealed. Laws 1996, LB 891, § 1.
77-4703 Repealed. Laws 1996, LB 891, § 1.
77-4704 Repealed. Laws 1996, LB 891, § 1.
77-4705 Repealed. Laws 1996, LB 891, § 1.
77-4706 Repealed. Laws 1996, LB 891, § 1.
77-4801 Repealed. Laws 1996, LB 898, § 8.
77-4802 Repealed. Laws 1996, LB 898, § 8.
77-4803 Repealed. Laws 1996, LB 898, § 8.
77-4804 Repealed. Laws 1996, LB 898, § 8.
77-4805 Repealed. Laws 1996, LB 898, § 8.
77-4806 Repealed. Laws 1996, LB 898, § 8.
77-4807 Repealed. Laws 1996, LB 898, § 8.
77-4901 Act, how cited.
77-4902 Policy.
77-4903 Definitions, where found.
77-4904 Additional definitions.
77-4905 Agreement, defined.
77-4906 Base year, defined.
77-4907 Base-year employee, defined.
77-4908 Board, defined.
77-4909 Company, 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.
77-5002 Terms, defined.
77-5003 Tax Equalization and Review Commission; created; commissioners; term; salary.
77-5004 Commissioner; qualifications; conflict of interests; continuing education; expenses.
77-5005 Commission; meetings; quorum; orders.
77-5006 Office space.
77-5007 Commission; powers and duties.
77-5007.01 Appeals by county assessor; appointment of attorney.
77-5008 Commission; writs of mandamus; costs.
77-5009 Personnel; special masters; referees.
77-5010 Political subdivisions; levy not restricted.
77-5011 Chairperson; powers and duties.
77-5012 Repealed. Laws 2001, LB 170, § 30.
77-5013 Commission; jurisdiction; time for filing; filing fee.
77-5014 Repealed. Laws 2007, LB 167, § 13.
77-5015 Appeals; hearing; notice.
77-5015.01 Appeal; petition; commission; powers; other parties; service.
77-5015.02 Single commissioner hearing; evidence; record; rehearing.
77-5016 Hearing or proceeding; commission; powers and duties; false statement; penalty; costs.
77-5016.01 Oath, affirmation, or statement; perjury.
77-5016.02 Subpoena for witness; authorized.
77-5016.03 Subpoena for witness; contents.
77-5016.04 Subpoena for witness; service.
77-5016.05 Witnesses; attendance required; fees.
77-5016.06 Witness; demand fees; when.
77-5016.07 Witness; demand for fees; effect.
77-5016.08 Prohibited acts; penalty.
77-5016.09 Death or disability of party; transfer of property; effect on proceeding.
77-5017 Appeals or petitions; orders authorized.
77-5018 Appeals; decisions and orders; requirements; publication on web site; correction of errors.
77-5019 Appeals; judicial review; procedure.
77-5020 County assessor or deputy assessor; invalidation or suspension of certificate; appeal.
77-5021 Rules and regulations.
77-5022 Commission; annual meeting; powers and duties.
77-5023 Commission; power to change value; acceptable range.
77-5024 Repealed. Laws 2005, LB 261, § 13.
77-5024.01 Notice; contents.
77-5025 Repealed. Laws 2005, LB 261, § 13.
77-5026 Commission; change of value; hearing; procedure.
77-5027 Commission; change valuation; Property Tax Administrator; duties.
77-5028 Commission; enter order.
77-5029 County assessor; recertify county abstract; Property Tax Administrator; duties.
77-5030 Property Tax Administrator; certify distributed taxable value.
77-5031 Tax Equalization and Review Commission Cash Fund; created; use; investment.
77-5032 Repealed. Laws 2005, LB 15, § 15.
77-5101 Repealed. Laws 2000, LB 1135, § 34.
77-5102 Repealed. Laws 2000, LB 1135, § 34.
77-5103 Repealed. Laws 2000, LB 1135, § 34.
77-5104 Repealed. Laws 2000, LB 1135, § 34.
77-5105 Repealed. Laws 2000, LB 1135, § 34.
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. Laws 2001, Spec. Sess., LB 3, § 13.
77-5302 Repealed. Laws 2001, Spec. Sess., LB 3, § 13.
77-5303 Repealed. Laws 2001, Spec. Sess., LB 3, § 13.
77-5304 Repealed. Laws 2001, Spec. Sess., LB 3, § 13.
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.
77-5405 Incentives; application; fee; approval; written agreement.
77-5406 Transactions and activities not eligible for incentives.
77-5407 Credits authorized.
77-5408 Credits; how used.
77-5409 Recapture or disallowance of credits; procedure.
77-5410 Incentives; transferable; when; effect.
77-5411 Application; time of filing.
77-5412 Report; contents.
77-5413 Application; filing deadline.
77-5414 Rules and regulations.
77-5501 Act, how cited.
77-5502 Policy.
77-5503 Definitions, where found.
77-5504 Additional definitions.
77-5505 Agreement, defined.
77-5506 Base year, defined.
77-5507 Base-year employee, defined.
77-5508 Board, defined.
77-5509 Company, defined.
77-5510 Company training program, defined.
77-5511 Company workplace safety program, defined.
77-5512 Compensation, defined.
77-5513 Educational institution training program, defined.
77-5514 Employee, defined.
77-5515 Employee benefit program, defined.
77-5516 Entitlement period, defined.
77-5517 Equivalent employees, defined.
77-5518 Genetic information, defined.
77-5519 Genetic test, defined.
77-5520 Investment, defined.
77-5521 Nebraska average annual wage, defined.
77-5522 Number of new employees, defined.
77-5523 Project, defined.
77-5524 Project year, defined.
77-5525 Qualified business, defined.
77-5526 Qualified employee leasing company, defined.
77-5527 Qualified property, defined.
77-5528 Related persons, defined.
77-5529 Start date, defined.
77-5530 Year, defined.
77-5531 Wage benefit credit; calculation; use.
77-5532 Refund; interest disallowed.
77-5533 Alternate investment tax credit; use.
77-5534 Application; contents; fee; confidentiality.
77-5535 Board; quorum; meetings; procedures.
77-5536 Application; approval; procedure.
77-5537 Employment practices prohibited.
77-5538 Tax credit; recapture or disallowance; interest and penalties.
77-5539 Transfer of project.
77-5540 Transactions and activities excluded.
77-5541 Rules and regulations.
77-5542 Report; contents; joint hearing.
77-5543 Filing of applications; limitation.
77-5544 Audit; costs; confidentiality; violation; penalty.
77-5601 Tax amnesty program; application; department; powers and duties; Department of Revenue Enforcement Fund; created; investment.
77-5701 Act, how cited.
77-5702 Legislative findings.
77-5703 Definitions, where found.
77-5704 Applicability of other definitions.
77-5705 Base year, defined.
77-5706 Base-year employee, defined.
77-5707 Compensation, defined.
77-5707.01 County average weekly wage, defined.
77-5707.02 Data center, defined.
77-5708 Entitlement period, defined.
77-5709 Equivalent employees, defined.
77-5710 Investment, defined.
77-5711 Motor vehicle, defined.
77-5712 Nebraska average weekly wage, defined.
77-5713 Nebraska employee, defined.
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.
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.
77-5729 Refunds; interest not allowable.
77-5730 Application; valid; when.
77-5731 Reports; joint hearing.
77-5732 Repealed. Laws 2008, LB 914, § 29.
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.
77-5805 Building materials; sales or use tax; presumption.
77-5806 Applicability of act.
77-5807 Report; joint hearing.
77-5808 Employees; verification of status required.
77-5901 Act, how cited.
77-5902 Act; administration; purpose.
77-5903 Terms, defined.
77-5904 Tax credit; application; contents; advisory committee.
77-5905 Applications; approval; limit.
77-5906 Tax credit; amount; claim; expiration; interest.
77-5907 Report; joint hearing.
77-5908 Employees; verification of status required; exclusion.
77-6001 Repealed. Laws 2009, LB 154, § 27.
77-6002 Repealed. Laws 2009, LB 154, § 27.
77-6003 Repealed. Laws 2009, LB 154, § 27.
77-6004 Repealed. Laws 2009, LB 154, § 27.
77-6005 Repealed. Laws 2009, LB 154, § 27.
77-6006 Repealed. Laws 2009, LB 154, § 27.
77-6007 Repealed. Laws 2009, LB 154, § 27.
77-6101 Act, how cited.
77-6102 Terms, defined.
77-6103 Nebraska long-term care savings plan; created; State Treasurer; powers and duties; participation agreement.
77-6104 Nebraska long-term care savings plan trust; created; State Treasurer; state investment officer; duties.
77-6105 Qualified individual; withdrawals authorized.
77-6106 Long-Term Care Savings Plan Act; termination; participant; entitled to account balance.
77-6201 Legislative findings and declarations.
77-6202 Terms, defined.
77-6203 Nameplate capacity tax; annual payment; exemptions; Department of Revenue; duties; owner; file report; interest; penalties.
77-6204 County treasurer; distribute revenue; calculation.
77-6301 Act, how cited.
77-6301.01 Legislative findings.
77-6302 Terms, defined.
77-6303 Qualified small business; certification; application; form; director; duties; qualification; eligibility for tax credits.
77-6304 Pass-through entity; certification as qualified fund; application; form; director; duties; qualification; eligibility for tax credits.
77-6305 Individual, trust, or pass-through entity; certification; application; form; director; duties; qualification; eligibility for tax credits.
77-6306 Tax credit; amount; director; allocation; limitation; reallocation; when; notice to director; tax credit certificates issued; holding period.
77-6307 Annual report; contents; failure to file; effect; final report; when required.
77-6308 Tax credit recaptured; when; director; powers and duties.
77-6309 Department of Economic Development; report; contents; confidentiality of certain information.
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.