Nebraska Administrative Code

TITLE 316 - NEBRASKA DEPARTMENT OF REVENUE CHAPTER 17 - INHERITANCE TAX REGULATIONS REG-17-001 SCOPE, APPLICATION, AND VALUATIONS 001.01 Nebraska inheritance tax applies to bequests, devises, or transfers of property or any other interest in trust or otherwise having characterist…

Title 316 - NEBRASKA DEPARTMENT OF REVENUE Chapter 20 - ESTIMATED INCOME TAX REGULATIONS REG-20-001 PAYMENT OF ESTIMATED TAX: INDIVIDUALS 001.01 Every resident and nonresident individual shall make payments of Nebraska individual estimated income tax if his or her estimated Nebra…

TITLE 316 - NEBRASKA DEPARTMENT OF REVENUE CHAPTER 21 - PROPOSED INCOME TAX WITHHOLDING REGULATIONS REG-21-001 REQUIREMENT TO WITHHOLD NEBRASKA INCOME TAX 001.01 The following payments to resident or nonresident individuals or businesses are subject to Nebraska income tax withhol…

Title 316 - NEBRASKA DEPARTMENT OF REVENUE Chapter 22 - INDIVIDUAL INCOME TAX REGULATIONS REG-22-001 DEFINITION OF RESIDENT INDIVIDUAL 001.01 At any given time, every individual is either a resident or a nonresident of Nebraska. 001.01A The term resident individual means every in…

TITLE 316 - NEBRASKA DEPARTMENT OF REVENUE Chapter 23 - FIDUCIARY INCOME TAX REG-23-001 Definition of the Term Resident Estate or Trust 001.01 A resident estate or trust includes: 001.01A The estate of a decedent who at his or her death was domiciled in Nebraska, 001.01B A trust …

TITLE 316 - NEBRASKA DEPARTMENT OF REVENUE CHAPTER 24 - CORPORATION INCOME TAX REG-24-001 ENTITIES SUBJECT TO THE CORPORATION INCOME TAX 001.01 Any corporation or any other entity taxed as a corporation under the Internal Revenue Code whether foreign, domestic or domesticated sha…

Title 316 - NEBRASKA DEPARTMENT OF REVENUE Chapter 25 - PARTNERSHIP INCOME TAX REGULATIONS REG-25-001 DEFINITION OF PARTNERSHIP TERMS FOR NEBRASKA TAX PURPOSES 001.01 In general. For the purpose of applying the Nebraska income tax to partnerships, the definition of partnership, p…

Title 316 - NEBRASKA DEPARTMENT OF REVENUE Chapter 28 - LITTER FEE REG-28-001 NATURE OF THE LITTER FEE 001.01 The Nebraska Litter Reduction and Recycling Act authorizes the collection of a litter fee to be administered by the Nebraska Department of Revenue. The litter fee is impo…

TITLE 316 - DEPARTMENT OF REVENUE CHAPTER 29 - QUALITY JOBS ACT REG-29-001 QUALITY JOBS ACT -- CONDUCT OF MEETINGS 001.01. The Board is the Quality Jobs Board. The members of the Board are the Governor, the State Treasurer, and the Chairperson of the Nebraska Investment Council. …

TITLE 316 - NEBRASKA DEPARTMENT OF REVENUE CHAPTER 33 - PRACTICE AND PROCEDURE REG-33-001 SCOPE AND DEFINITIONS 001.01 These regulations govern practice and procedure for the Nebraska Department of Revenue arising from and as required under any law administered, enforced, or supe…

TITLE 316 – NEBRASKA DEPARTMENT OF REVENUE CHAPTER 34 – PRACTICE AND PROCEDURES GOVERNING DECLARATORY ORDERS REG-34-001 SCOPE AND DEFINITIONS 001.01 Scope of this Chapter. This Chapter of these regulations is to be used only by persons seeking issuance of a declaratory order by t…

TITLE 316 - DEPARTMENT OF REVENUE CHAPTER 35 - CHARITABLE GAMING BINGO REG-35-200 SCOPE AND DEFINITIONS 200.01 Bingo, Lottery, Raffle and Lottery by Pickle Card Regulations 35-200 through 35-222 are adopted to carry out the provisions of the Nebraska Bingo Act. 200.01A For purpos…

TITLE 316 - NEBRASKA DEPARTMENT OF REVENUE CHAPTER 36 - RULES FOR THE COLLECTION OF DELINQUENT TAXES REG-36-001 SCOPE, DUTIES, AND GENERAL PRINCIPLES 001.01 It is the duty of the Tax Commissioner and the Nebraska Department of Revenue (Department) to execute, administer, and effe…

TITLE 316 - NEBRASKA DEPARTMENT OF REVENUE CHAPTER 54 - MECHANICAL AMUSEMENT DEVICE TAX REGULATIONS REG-54-001 PURPOSE OF THE ACT 001.01 The purpose of the Mechanical Amusement Device Tax Act is to exempt the gross receipts from the operation of mechanical amusement devices from …

Title 316 - NEBRASKA DEPARTMENT OF REVENUE Chapter 57 - CIGARETTE TAX REGULATIONS REG-57-001. DEFINITIONS. 001.01 The definitions found in Neb. Rev. Stat. §§ 59-1502, 69-2702, 69-2705, and 77-2601 apply to these regulations. 001.02 In addition to the definitions found in Neb. Rev…

Title 316 - NEBRASKA DEPARTMENT OF REVENUE Chapter 68 - LODGING TAX REG-68-001 NATURE OF THE LODGING TAX 001.01 The Nebraska Visitors' Development Act authorizes the collection of a lodging tax to be administered by the Nebraska Department of Revenue. The lodging tax is a sales t…

Title 316 - NEBRASKA DEPARTMENT OF REVENUE Chapter 73 - FUELS TAX REGULATIONS REG-73-001 NATURE OF THE NEBRASKA FUELS TAX 001.01 The Nebraska fuels tax is an excise tax imposed upon the ultimate consumer of fuels used, distributed, sold or delivered in Nebraska. The tax is precol…

Title 316 - DEPARTMENT OF REVENUE Chapter 9 - LOCAL SALES AND USE TAX REGULATIONS REG-9-001 GENERAL PROVISIONS AND DEFINITIONS 001.01 General Authorization. Cities and counties in Nebraska are authorized to levy a local sales tax under the Local Option Revenue Act (applicable to …

Title 316 - NEBRASKA DEPARTMENT OF REVENUE Chapter 94 - MARIJUANA AND CONTROLLED SUBSTANCES TAX REG-94-001 SCOPE 001.01 These regulations govern the enforcement of the Nebraska Marijuana and Controlled Substances Tax, codified at Neb. Rev. Stat. Chapter 77, article 43, as amended…

Title 350 - Nebraska Department of Revenue, Property Assessment Division Chapter 10 - Real Property Regulations REG-10-001 PURPOSE 001.01 These regulations address the duties, procedures, and recordkeeping responsibilities of county assessors when valuing real property. They also…

Title 350 - Nebraska Department of Revenue Property Assessment Division Chapter 11 - Agricultural or Horticultural Land Special Valuation Regulations REG-11-001 PURPOSE 001.01 Since urban development and other non-agricultural development can have an economic impact on neighborin…

Title 350 - Nebraska Department of Revenue, Property Assessment Division Chapter 12 - State Sales File Regulations REG-12-001 PURPOSE 001.01 The purpose of these regulations is to define terms and establish procedures for the state sales file. The state sales file is a database o…

Title 350 - Nebraska Department of Revenue, Property Assessment Division Chapter 13 - Mineral Interests Regulations REG-13-001 DEFINITIONS 001.01 Mineral shall mean an inorganic substance found naturally in the earth, including, but not limited to ore, gravel, oil, or natural gas…

Title 350 - Nebraska Department of Revenue, Property Assessment Division Chapter14 - Agricultural Land and Horticultural Land Assessment Regulations REG-14-001 PURPOSE 001.01 The purpose of the Agricultural Land and Horticultural Land Assessment Regulations is to establish guidel…

Title 350 - Nebraska Department of Revenue Property Assessment Division Chapter 15 - Property Owned by the State and Governmental Subdivisions Regulations REG 15-001 PURPOSE 001.01 The purpose of this regulation is to establish guidelines for the exemption, assessment, taxation, …

Title 350 - Nebraska Department of Revenue, Property Assessment Division Chapter 17 - Report and Opinion Regulations REG-17-001 PURPOSE 001.01 This regulation defines terms, responsibilities of parties, implementation, and presentation of the Property Tax Administrator’s Report a…

Title 350 - Nebraska Department of Revenue, Property Assessment Division Chapter 18 - Community Redevelopment Law Regulations REG-18-001 PURPOSE 001.01 The purpose of these regulations is to outline various duties of assessors and redevelopment authorities in administering proper…

Title 350 - Nebraska Department of Revenue, Property Assessment Division Chapter 20 - Personal Property Regulations REG-20-001 DEFINITIONS 001.01 Personal property shall include all property other than real property or franchises. 001.01A Tangible personal property shall include …

Title 350 - Nebraska Department of Revenue, Property Assessment Division Chapter 23 - Historical Real Property Regulations REG-23-001 DEFINITIONS 001.01 Base value shall mean the assessed valuation of historically significant real property in the assessment year the preliminary c…

Title 350 - Nebraska Department of Revenue Chapter 30 - Property Valued By The State Regulations REG-30-001 PURPOSE 001.01 The purpose of these regulations is to govern the method by which specifically identified centrally assessed property is valued and how that value is allocat…

Title 350 – Nebraska Department of Revenue, Property Assessment Division Chapter 40 – Property Tax Exemption Regulations REG-40-001 PURPOSE These regulations govern property tax exemptions of certain real and personal property as authorized by the Constitution and laws of the Sta…

Title 350 - Nebraska Department of Revenue, Property Assessment Division Chapter 41 - In Lieu of Tax Regulations REG-41-001 PURPOSE 001.01 These regulations govern the in lieu of tax payments on real property by certain state agencies, political subdivisions and public corporatio…

Title 350 - Nebraska Department of Revenue, Property Assessment Division Chapter 42 - Employment and Investment Growth Act Exempt Personal Property Regulations REG 42-001 PURPOSE 001.01 These regulations govern personal property tax exemptions of certain personal property as auth…

Title 350 - Nebraska Department of Revenue, Property Assessment Division Chapter 43 - Nebraska Advantage Act Exempt Personal Property Regulations REG 43-001 PURPOSE 001.01 These regulations govern personal property tax exemptions of certain depreciable tangible personal property …

Title 350 - Nebraska Department of Revenue, Property Assessment Division Chapter 45 - Homestead Exemption Regulations REG-45-001 PURPOSE OF THE HOMESTEAD EXEMPTION 001.01 The homestead exemption provides qualified homeowners with a measure of property tax relief. Revenue lost fro…

Title 350 - Nebraska Department of Revenue, Property Assessment Division Chapter 50 - Assessment Process Regulations REG-50-001 DEFINITIONS 001.01 Actual value means the market value of real property in the ordinary course of trade. It is the typical amount the property will sell…

Title 350 - Nebraska Department of Revenue, Property Assessment Division Chapter 52 - Documentary Stamp Tax Regulations REG-52-001 NATURE OF THE DOCUMENTARY STAMP TAX 001.01 The documentary stamp tax is a tax upon the grantor for the privilege of transferring beneficial interest …

Title 350 - Nebraska Department of Revenue, Property Assessment Division Chapter 65 - Reporting Requirements and Due Dates REG-65-001 PURPOSE 001.01 The purpose of this regulation is to describe in chronological order the various reporting requirements and filing due dates with t…

Title 350 - Nebraska Department of Revenue, Property Assessment Division Chapter 71 - Education, Certification and Re-certification Regulations REG-71-001 PURPOSE 001.01 The purpose of these regulations is to provide all holders of assessor certificates interested in the assessme…

Title 350 - Nebraska Department of Revenue, Property Assessment Division Chapter 80 - School Adjusted Valuation Regulations REG-80-001 PURPOSE 001.01 These regulations specify the requirements and procedures of the Property Tax Administrator and Tax Commissioner in establishing t…

Title 350 - Nebraska Department of Revenue, Property Assessment Division Chapter 90 - Practice and Procedure Regulations REG-90-001 PURPOSE 001.01 The scope and purpose of these regulations is to set forth the procedures to be used and followed in the administrative adjudication …

Title 350 - Nebraska Department of Revenue Chapter 91 – Proceedings Instituted By The Department of Revenue REG-91-001 PURPOSE 001.01 The scope and purpose of these regulations is to set forth the types of proceedings that may be instituted by the Department of Revenue acting on …

TITLE 370 - NEBRASKA LOTTERY REGULATIONS CHAPTER 100 - GENERAL REG-101 DEFINITIONS, GENERAL 101.01 The following definitions shall be used for these regulations, unless the context clearly requires otherwise, except that the definitions in Reg-102 shall be controlling for the Pow…

TITLE 370 - NEBRASKA LOTTERY REGULATIONS CHAPTER 1300 - 2BY2 REG-1301 - GAME DESCRIPTION. 1301.01 2by2 is a two (2) out of twenty-six (26) plus two (2) out of twenty-six (26) on-line lottery game drawn once a day, seven days a week as part of the 2by2 drawing event, which pays th…

TITLE 370 - NEBRASKA LOTTERY REGULATIONS CHAPTER 1400 NEBRASKA PICK 3 REG-1401 GAME DESCRIPTION 1401.01 General. Nebraska Pick 3 is an on-line lottery game which pays all prizes on a cash basis except as provided in these regulations or in the Nebraska Pick 3 game rules. To play …

TITLE 370 - NEBRASKA LOTTERY REGULATIONS CHAPTER 1500 MyDaY REG-1501 GAME DESCRIPTION 1501.01 General. MyDaY is an on-line lottery game which pays all prizes on a cash basis except as provided in the MyDaY game rules. At all times, MyDaY shall be played in accordance with the MyD…

TITLE 370 - NEBRASKA LOTTERY REGULATIONS CHAPTER 1600 - MEGA MILLIONS REG-1601 DEFINITIONS. The following definitions apply unless the context requires a different meaning or is otherwise inconsistent with the intention of the rules adopted by the Product Group. Capitalized terms…