Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Neb. Rev. Stat. § 77-2734.07 Income tax; adjustments to federal taxable income; rules and regulations.
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(1) There shall be added to federal taxable income the amount of any federal deduction because of a carryforward of a net operating loss or any capital loss. (2) There shall be allowed a deduction for a carryforward of a net operating loss or capital loss that is connected with o…
Neb. Rev. Stat. § 77-2734.08 Income tax; group of corporations as taxpayer; adjustments to income.
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(1) When the corporate taxpayer is a group of corporations that does not file a consolidated federal return, the sum of each corporation's federal taxable income shall be used to determine taxable income. (2) The sum of the federal taxable income of the group of corporations shal…
Neb. Rev. Stat. § 77-2734.09 Income tax; unitary group; use of special apportionment formula; effect.
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Any member of a unitary group that is required or permitted to use an apportionment formula other than one prescribed by section 77-2734.05 shall be included in a return only with other corporations using the same apportionment formula. The income and the factors of such corporat…
Neb. Rev. Stat. § 77-2734.10 Income tax; adjustment of factors.
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The factors computed pursuant to sections 77-2734.05 to 77-2734.15 shall be adjusted in the following situations: (1) The sales factor shall include the income from intangibles such as interest, royalties, or dividends and the net income from gains on the sale of intangibles; (2)…
Neb. Rev. Stat. § 77-2734.11 Income tax; corporate taxpayer; when deemed taxable in another state.
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(1) A corporate taxpayer is taxable in another state if that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not do so. (2) The failure to provide upon request of the Tax Commissioner a copy of the return f…
Neb. Rev. Stat. § 77-2734.12 Income tax; property factor; how determined.
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(1) The property factor is a fraction, the numerator of which is the average value of the taxpayer's real and tangible personal property owned or rented and used in this state during the tax period and the denominator of which is the average value of all the real and tangible per…
Neb. Rev. Stat. § 77-2734.13 Income tax; payroll factor; how determined.
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(1) The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation and the denominator of which is the total compensation paid everywhere during the tax period. (2) Compensation is paid in thi…
Neb. Rev. Stat. § 77-2734.14 Income tax; sales factor; how determined.
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(1) The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period, and the denominator of which is the total sales everywhere during the tax period. (2) Sales of tangible personal property in this state include: (a) …
Neb. Rev. Stat. § 77-2734.15 Income tax; apportionment; petition for special method of apportionment; Tax Commissioner; powers and duties.
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(1) If the apportionment provisions contained in sections 77-2734.01 to 77-2734.14 do not fairly represent the taxable income that is reasonably attributable to the business operations conducted within this state, the taxpayer may petition for or the Tax Commissioner may require,…
Neb. Rev. Stat. § 77-2734.16 Income tax; unitary business; three-factor formula.
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The fraction used in section 77-2734.05 shall be computed in the following manner for taxable years beginning or deemed to begin on or after January 1 of the given year. The average of the property, payroll, and sales factors, which shall be known as the three-factor formula, sha…
Repealed. Laws 2000, LB 886, § 1.
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[Repealed or reserved.]
Repealed. Laws 1984, LB 1124, § 22.
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[Repealed or reserved.]
Repealed. Laws 1984, LB 1124, § 22.
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[Repealed or reserved.]
Repealed. Laws 1984, LB 1124, § 22.
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[Repealed or reserved.]
Repealed. Laws 1984, LB 1124, § 22.
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[Repealed or reserved.]
Repealed. Laws 1984, LB 1124, § 22.
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[Repealed or reserved.]
Repealed. Laws 1984, LB 1124, § 22.
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[Repealed or reserved.]
Repealed. Laws 1984, LB 1124, § 22.
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[Repealed or reserved.]
Repealed. Laws 1984, LB 1124, § 22.
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[Repealed or reserved.]
Repealed. Laws 1984, LB 1124, § 22.
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[Repealed or reserved.]
Repealed. Laws 1984, LB 1124, § 22.
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[Repealed or reserved.]
Repealed. Laws 1984, LB 1124, § 22.
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[Repealed or reserved.]
Repealed. Laws 1984, LB 1124, § 22.
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[Repealed or reserved.]
Repealed. Laws 1984, LB 1124, § 22.
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[Repealed or reserved.]
Repealed. Laws 1984, LB 1124, § 22.
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[Repealed or reserved.]
Repealed. Laws 1984, LB 1124, § 22.
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[Repealed or reserved.]
Repealed. Laws 1984, LB 1124, § 22.
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[Repealed or reserved.]
Repealed. Laws 1984, LB 1124, § 22.
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[Repealed or reserved.]
Repealed. Laws 1984, LB 1124, § 22.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-2753 Income tax; withholding from wages and other payments.
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(1)(a) Every employer and payor maintaining an office or transacting business within this state and making payment of any wages or other payments as defined in subsection (6) of this section which are taxable under the Nebraska Revenue Act of 1967 to any individual shall deduct a…
Neb. Rev. Stat. § 77-2754 Income tax; withholdings; written statement required.
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Every employer or payor, making payment of wages or other payments subject to withholding, shall furnish to each employee or payee in respect to the wages or payments paid by such employer or payor to such employee or payee during the calendar year on or before February 15 of the…
Neb. Rev. Stat. § 77-2755 Income tax; withholdings; deemed paid to Tax Commissioner.
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Wages and payments upon which income tax is required to be withheld shall be taxable under the provisions of the Nebraska Revenue Act of 1967 as if no withholding were required, but any amount of income tax actually deducted and withheld under the provisions of such act in any ca…
Neb. Rev. Stat. § 77-2756 Income tax; employer or payor; withholding for tax.
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(1) Except as provided in subsection (2) of this section, every employer or payor required to deduct and withhold income tax under the Nebraska Revenue Act of 1967 shall, for each calendar quarter, on or before the last day of the month following the close of such calendar quarte…
Neb. Rev. Stat. § 77-2757 Income tax; employer or payor required to deduct; trust fund.
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Every employer or payor required to deduct and withhold income tax under the provisions of the Nebraska Revenue Act of 1967 is hereby made liable for such tax. For purposes of assessment and collection, any amount required to be withheld and paid over to the Tax Commissioner, and…
Neb. Rev. Stat. § 77-2758 Income tax; employer or payor; failure to deduct; effect.
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If an employer or payor fails to deduct and withhold income tax as required, and thereafter the tax against which such income tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer or payor, but the employer or payor …
Neb. Rev. Stat. § 77-2759 Income tax; taxable year.
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(1) For purposes of the income tax imposed by the provisions of the Nebraska Revenue Act of 1967, a taxpayer's taxable year shall be the same as his taxable year for federal income tax purposes. (2) If a taxpayer's taxable year is changed for federal income tax purposes, his taxa…
Neb. Rev. Stat. § 77-2760 Income tax; accounting method.
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(1) For purposes of the income tax imposed by the provisions of the Nebraska Revenue Act of 1967, a taxpayer's method of accounting shall be the same as his method of accounting for federal income tax purposes. (2) If a taxpayer's method of accounting is changed for federal incom…
Neb. Rev. Stat. § 77-2761 Income tax; return; required by whom.
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An income tax return with respect to the income tax imposed by the provisions of the Nebraska Revenue Act of 1967 shall be made by the following: (1) Every resident individual who is required to file a federal income tax return for the taxable year; (2) Every nonresident individu…
Repealed. Laws 1987, LB 773, § 30.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-2763 Income tax; taxpayer; deceased; return.
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(1) An income tax return for any deceased individual shall be made and filed by his executor, administrator, or other person charged with the care of his property. A joint or separate final return of a decedent shall be due when it would have been due if the decedent had not died…
Neb. Rev. Stat. § 77-2764 Income tax; fiduciary; notice of qualification.
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Every receiver, trustee in bankruptcy, assignee for benefit of creditors, or other like fiduciary, shall give notice of his qualification as such to the Tax Commissioner, as may be required by regulation.
Neb. Rev. Stat. § 77-2765 Partial-year resident individual; filing requirements.
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If an individual is a partial-year resident individual, the Tax Commissioner may by rule and regulation require him or her to file one return as a partial-year resident individual or to file one return for the portion of the year during which he or she is a resident and one for t…
Repealed. Laws 1987, LB 773, § 30.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-2767 Income tax; two returns required; when; total taxes due.
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Where two returns are required to be filed as provided in section 77-2765: (1) Personal exemptions and deductions shall be prorated between the two returns, under regulations prescribed by the Tax Commissioner, to reflect the proportions of the taxable year during which the indiv…
Neb. Rev. Stat. § 77-2768 Income tax; return; filing; when.
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The income tax return required by the provisions of the Nebraska Revenue Act of 1967 shall be filed on or before the dates prescribed by the laws of the United States for filing federal income tax returns. A person required to make and file an income tax return shall, without ass…
Neb. Rev. Stat. § 77-2769 Income tax; estimated tax; payment; date.
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(1) Every resident and nonresident individual, corporation, and other entity taxed as a corporation under the Internal Revenue Code shall pay the estimated tax for the taxable year, in such form as the Tax Commissioner may prescribe, except that (a) no payment of estimated tax is…
Neb. Rev. Stat. § 77-2769.01 Income tax; corporation; overpayment of estimated tax; adjustment; procedure.
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(1) A corporation may, after the close of the taxable year and on or before the fifteenth day of the third month thereafter and before the day on which it files a return for such taxable year, file an application for an adjustment of an overpayment by it of estimated income tax f…
Repealed. Laws 2010, LB 879, § 29.
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[Repealed or reserved.]
Repealed. Laws 2000, LB 886, § 1.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-2770 Income tax; filing or payment; extension of time; bond; when.
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(1)(a) The Tax Commissioner may grant a reasonable extension of time for filing any return, statement, or other document, or for payment of income tax or estimated tax or any installment thereof, on such terms and conditions as he or she may require. Except in the case of a taxpa…