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1,940 sections in this chapter.
Neb. Rev. Stat. § 77-3167 Reverse Osmosis System Tax Credit Act, how cited.
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Sections 77-3167 to 77-3170 shall be known and may be cited as the Reverse Osmosis System Tax Credit Act.
Neb. Rev. Stat. § 77-3168 Terms, defined.
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For purposes of the Reverse Osmosis System Tax Credit Act: (1) Department means the Department of Revenue; (2) Hazard Index means a calculation used to evaluate potential health risks from exposure to one or more of the four listed chemicals using their individual health safety l…
Neb. Rev. Stat. § 77-3169 Tax credit; qualifications; amount; application; approval; annual limit.
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(1) For taxable years beginning or deemed to begin on or after January 1, 2024, under the Internal Revenue Code of 1986, as amended, a taxpayer shall be eligible to receive a one-time credit against the income tax imposed by the Nebraska Revenue Act of 1967 for the cost of instal…
Neb. Rev. Stat. § 77-3170 Rules and regulations.
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The department may adopt and promulgate rules and regulations to carry out the Reverse Osmosis System Tax Credit Act.
Neb. Rev. Stat. § 77-3171 Adoption Tax Credit Act, how cited.
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Sections 77-3171 to 77-3173 shall be known and may be cited as the Adoption Tax Credit Act.
Neb. Rev. Stat. § 77-3172 Tax credit; eligibility; amount.
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(1) For taxable years beginning or deemed to begin on or after January 1, 2026, under the Internal Revenue Code of 1986, as amended, there shall be allowed a credit against the income tax imposed by the Nebraska Revenue Act of 1967 for any taxpayer that is eligible for the federa…
Neb. Rev. Stat. § 77-3173 Rules and regulations.
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The Department of Revenue may adopt and promulgate rules and regulations to carry out the Adoption Tax Credit Act.
Neb. Rev. Stat. § 77-3174 Act, how cited.
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Sections 77-3174 to 77-3177 shall be known and may be cited as the Domestic Violence and Human Trafficking Service Providers Tax Credit Act.
Neb. Rev. Stat. § 77-3175 Tax credit; eligibility; amount; distribution.
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(1) For taxable years beginning or deemed to begin on or after January 1, 2027, under the Internal Revenue Code of 1986, as amended, there shall be allowed refundable credits against the income tax imposed by the Nebraska Revenue Act of 1967 as follows: (a) Two hundred forty thou…
Neb. Rev. Stat. § 77-3176 Tax credit; sale; conditions; notification required.
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A credit recipient may sell all or a portion of the tax credit received under section 77-3175 to another taxpayer. The purchasing taxpayer must have received a transfer of the tax credit prior to the date a tax return, or amended return, claiming the tax credit is filed. For any …
Neb. Rev. Stat. § 77-3177 Rules and regulations.
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The Department of Revenue may adopt and promulgate rules and regulations to carry out the Domestic Violence and Human Trafficking Service Providers Tax Credit Act.
Neb. Rev. Stat. § 77-3201 Land Reutilization Authority; created; powers; purpose.
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(1) There may be created within each county an authority for the management, sale, transfer, and other disposition of tax-delinquent lands, which authority shall be known as the Land Reutilization Authority of the County of ............... . It shall have authority to accept the …
Neb. Rev. Stat. § 77-3202 Authority; beneficiaries.
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The beneficiaries of the authority shall be the taxing authorities which held or owned tax bills against the respective parcels of real estate sold to the authority at the sheriff's foreclosure sale included in the judgment of the court, and their respective interests in each par…
Neb. Rev. Stat. § 77-3203 Land Reutilization Commission; created; members; appointment; serve without compensation.
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(1) In each county which creates an authority pursuant to subsection (1) of section 77-3201, there is hereby created a Land Reutilization Commission which shall be composed of at least three members, one of whom shall be appointed by the governing body of the most populous city w…
Neb. Rev. Stat. § 77-3204 Reutilization commission; meeting; officers; bond; oath.
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(1) The members of a Land Reutilization Commission shall meet immediately after being appointed and qualified and shall select a chairperson, a vice-chairperson, and a secretary. (2) Each commissioner shall furnish a surety bond in a penal sum of not less than fifteen thousand do…
Neb. Rev. Stat. § 77-3205 Authority; seal; adopt; conveyances; requirements.
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(1) The authority shall be a continuing body and shall have and adopt an official seal which shall bear on its face the words Land Reutilization Authority of the County of ................... or City of ...................., and shall have the power to issue deeds in its name, wh…
Neb. Rev. Stat. § 77-3206 Authority; duties.
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It shall be the duty of such authority to administer the tax-delinquent lands as follows: (1) Such authority shall immediately assume possession and control of all real estate acquired by it under the Land Reutilization Act and proceed to inventory and appraise such land and ther…
Neb. Rev. Stat. § 77-3206.01 Authority; sale of real property; notification to adjacent real property owner required.
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No authority created pursuant to section 77-3201 shall offer for sale any parcel of real property without notifying, in writing, each owner of adjacent real property, on record, that the authority intends to offer such parcel for sale. The notice shall include the legal descripti…
Neb. Rev. Stat. § 77-3206.02 Authority; transfer to land bank authorized.
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Notwithstanding any provision of the Land Reutilization Act to the contrary, a land reutilization authority may transfer property held by such authority to a land bank created under the Nebraska Municipal Land Bank Act upon such terms and conditions as may be agreed upon between …
Neb. Rev. Stat. § 77-3207 Authority; employees; disbursements; fiscal year; audit; warrants.
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(1) The commissioners may appoint a director and such other employees as are deemed necessary to carry out the responsibilities and duties imposed by the Land Reutilization Act and may incur such other reasonable and proper costs and expenses related thereto. A land reutilization…
Neb. Rev. Stat. § 77-3208 Authority; perpetual inventory.
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Such authority shall set up and maintain a perpetual inventory on each tract of its real estate, except that individual tracts may be consolidated and grouped or regrouped for economy or convenience.
Neb. Rev. Stat. § 77-3209 Authority; set up accounts; proceeds; how disbursed.
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(1) The authority shall set up accounts on its books relating to the operation, management, or other expense of each individual parcel of real estate. (2) When any parcel of real estate is sold or otherwise disposed of by the authority, the proceeds therefrom shall be applied and…
Neb. Rev. Stat. § 77-3210 Authority; members; employees; prohibited acts; violations; penalty.
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(1) Neither the members nor any salaried employee of the authority shall receive any compensation, emolument, or other profit directly or indirectly from the rental, management, purchase, sale, or other disposition of any lands held by such authority other than the salaries, expe…
Neb. Rev. Stat. § 77-3211 Sheriff; no bids; authority deemed purchaser; payment; applicability of section.
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(1)(a) Except as provided in subsection (2) of this section, if, when the sheriff offers the parcels of real estate for sale under the tax foreclosure laws of this state, there is no bid equal to the full amount of all tax bills included in the judgment, interest, penalties, fees…
Neb. Rev. Stat. § 77-3212 Title subject to rights-of-way, easements, covenants, and rights of redemption.
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(1) The title to any real estate which shall vest in the authority under the Land Reutilization Act shall be held by the authority in trust for the tax bill owners and taxing authorities having an interest in any tax liens which were foreclosed, as their interests may appear in t…
Neb. Rev. Stat. § 77-3213 Act, how cited.
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Sections 77-3201 to 77-3213 shall be known and may be cited as the Land Reutilization Act.
Neb. Rev. Stat. § 77-3301 Decedent's domicile; arbitration agreement.
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When the Nebraska taxing authority claims that a decedent was domiciled in this state at the time of his death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Nebraska taxing authority may make a written agreement wi…
Neb. Rev. Stat. § 77-3302 Arbitration board; hearings.
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The board shall hold hearings at such times and places as it may determine, upon reasonable notice to the parties to the agreement, all of whom shall be entitled to be heard, to present evidence, and to examine and cross-examine witnesses.
Neb. Rev. Stat. § 77-3303 Powers of board; contempt proceedings.
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The board shall have power to administer oaths, take testimony, subpoena, and require the attendance of witnesses and the production of books, papers, and documents and issue commissions to take testimony. Subpoenas may be signed by any member of the board. In case of failure to …
Neb. Rev. Stat. § 77-3304 Board; determination of domicile.
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The board shall, by majority vote, determine the domicile of the decedent at the time of his death. This determination shall be final for purposes of imposing and collecting death taxes but for no other purpose.
Neb. Rev. Stat. § 77-3305 Board; majority vote.
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Except as provided in section 77-3303 in respect of the issuance of subpoenas, all questions arising in the course of the proceeding shall be determined by majority vote of the board.
Neb. Rev. Stat. § 77-3306 Filing of determination of domicile and other documents.
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The Nebraska taxing authority, the board, or the executor or administrator shall file the determination of the board as to domicile, the record of the board's proceedings, and the agreement, or a duplicate, made pursuant to section 77-3301, with the authority having jurisdiction …
Neb. Rev. Stat. § 77-3307 No interest for nonpayment of taxes.
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In any case where it is determined by the board that the decedent died domiciled in this state, no interest otherwise imposed by sections 77-2010 and 77-2102, for nonpayment of death taxes between the date of the agreement and of filing of the determination of the board as to dom…
Neb. Rev. Stat. § 77-3308 Compromise by parties to arbitration agreement.
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Nothing contained herein shall prevent at any time a written compromise as provided by section 77-3310 by all parties to the agreement made pursuant to section 77-3301, fixing the amounts to be accepted by this and any other state involved in full satisfaction of death taxes.
Neb. Rev. Stat. § 77-3309 Board; compensation and expenses.
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The compensation and expenses of the members of the board and its employees may be agreed upon among such members and the executor or administrator and if they cannot agree shall be fixed by the probate court of the state determined by the board to be the domicile of the decedent…
Neb. Rev. Stat. § 77-3310 Compromise agreement; amount accepted as full satisfaction of death taxes; filing of agreement; interest; how computed.
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When the Nebraska taxing authority claims that a decedent was domiciled in this state at the time of his death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Nebraska taxing authority may make a written agreement of…
Neb. Rev. Stat. § 77-3311 Determination of domicile; election to invoke act; notice; rejection; effect.
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In any case in which this state and one or more other states each claims that it was a domicile of a decedent at the time of his or her death and no judicial determination of domicile for death tax purposes has been made in any of such states, any executor or administrator or the…
Neb. Rev. Stat. § 77-3312 Reciprocal application.
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Sections 77-3301 to 77-3316 shall apply only to cases in which each of the states involved has a law identical with or substantially similar to sections 77-3301 to 77-3316.
Neb. Rev. Stat. § 77-3313 Terms, defined.
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For purposes of the Uniform Act on Interstate Arbitration and Compromise of Death Taxes, (1) state shall mean any state, territory, or possession of the United States and the District of Columbia and (2) Nebraska taxing authority shall mean (a) the Attorney General or the Tax Com…
Neb. Rev. Stat. § 77-3314 Act, how interpreted.
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Sections 77-3301 to 77-3316 shall be so interpreted and construed as to effectuate their general purpose to make uniform the law of those states which enact them.
Neb. Rev. Stat. § 77-3315 Act, how cited.
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Sections 77-3301 to 77-3316 shall be known and may be cited as the Uniform Act on Interstate Arbitration and Compromise of Death Taxes.
Neb. Rev. Stat. § 77-3316 Act, time of taking effect.
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Sections 77-3301 to 77-3316 shall apply to estates of decedents dying before or after their enactment.
Neb. Rev. Stat. § 77-3401 Act, how cited.
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Sections 77-3401 to 77-3411 shall be known and may be cited as the Local Option Tax Control Act.
Neb. Rev. Stat. § 77-3402 Political subdivisions; budget limitation; petition; election; procedure.
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If the voters of any political subdivision of the state authorized to levy a tax or cause a tax to be levied determine that a limitation of the budget of the political subdivision funded by property taxes is needed, they may call for an election for that purpose. When ten percent…
Neb. Rev. Stat. § 77-3404 Budget limitation; approval; effect.
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When a budget limitation is approved by the voters at a general, primary, or special election held for such purpose, the budget for the years in which taxes will be levied to fund such budget shall, except as provided in section 13-511, be limited as provided in the petition.
Neb. Rev. Stat. § 77-3405 Petition; contents; election; when held.
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The petition calling for a budget limitation election and the election notice shall refer to section 77-3402, state the percentage limitation placed on the budget for the ensuing two years, and specify the first year for which such limitation is applicable. All elections held pur…
Neb. Rev. Stat. § 77-3406 Election; notice; ballot; form.
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(1) Notice of an election held pursuant to section 77-3402 or 77-3410 shall state the date on which the election is to be held and the hours the polls will be open. Such notice shall be published in a newspaper that is published in or of general circulation in the political subdi…
Neb. Rev. Stat. § 77-3407 Petition; unlawful signature; penalty.
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Any person who signs a petition under section 77-3402, knowing that he or she is not a qualified voter in the place where such a petition is made, or bribes or gives or pays any money or thing of value to any person directly or indirectly to induce him or her to sign the petition…
Neb. Rev. Stat. § 77-3408 Election; statutes; applicability.
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The statutes of this state relating to election officers, voting places, election apparatus and blanks, preparation and form of ballots, information to voters, delivery of ballots, calling of elections, conduct of elections, manner of voting, counting of votes, records and certif…
Neb. Rev. Stat. § 77-3409 Budget limitation; two or more proposals; how treated; placed on ballot.
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If two or more proposals relating to the budget level of a political subdivision are placed upon the ballot at a general, primary, or special election and more than one such proposal receives a majority of affirmative votes, the proposal receiving the largest number of affirmativ…