Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Neb. Rev. Stat. § 77-2770.01 Income tax; return; extension; provisions effective after January 1, 1969.
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The provisions of sections 77-2768 and 77-2770 shall become operative for all taxable years commencing on and after January 1, 1969.
Neb. Rev. Stat. § 77-2771 Income tax; return, declaration, statement, signature; effect.
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(1) Any return, declaration, statement or other document required to be made pursuant to the income tax provisions of the Nebraska Revenue Act of 1967 shall be signed in accordance with regulations or instructions prescribed by the Tax Commissioner. The fact that an individual's …
Neb. Rev. Stat. § 77-2772 Income tax; Tax Commissioner; records, form of returns.
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The Tax Commissioner may prescribe regulations as to the keeping of records, the content and form of returns and statements, and the filing of copies of federal income returns, or portions thereof as filed with the Internal Revenue Service, and determinations, except that such re…
Neb. Rev. Stat. § 77-2773 Income tax; partnership; taxable year; return.
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Every partnership having part of its income derived from Nebraska sources, determined in accordance with the applicable rules of section 77-2733 as in the case of a nonresident individual, shall make a return for the taxable year setting forth such pertinent information as the Ta…
Neb. Rev. Stat. § 77-2774 Income tax; Tax Commissioner; rules and regulations.
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The Tax Commissioner may prescribe regulations and instructions requiring returns of information to be made and filed not inconsistent with the information returns required by the laws of the United States.
Neb. Rev. Stat. § 77-2775 Federal income tax return; modified or amended; change in tax liability owed to this state; taxpayer; duties; partnership; election; effect.
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(1) If the amount of a taxpayer's federal adjusted gross income, taxable income, or tax liability reported on his or her federal income tax return for any taxable year is changed or corrected by the Internal Revenue Service or other competent authority or as the result of a reneg…
Neb. Rev. Stat. § 77-2776 Income tax; Tax Commissioner; return; examination; failure to file; notice; deficiency; notice.
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(1) As soon as practical after an income tax return is filed, the Tax Commissioner shall examine it to determine the correct amount of tax. If the Tax Commissioner finds that the amount of tax shown on the return is less than the correct amount, he or she shall notify the taxpaye…
Neb. Rev. Stat. § 77-2777 Income tax; deficiency; notice.
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Sixty days after the date on which it was mailed, or one hundred fifty days if the taxpayer is outside the United States, a notice of proposed assessment of a deficiency shall constitute a final assessment of the amount of tax specified together with interest, additions to tax, a…
Neb. Rev. Stat. § 77-2778 Income tax; deficiency; written protest; time.
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Within sixty days after the mailing of a deficiency notice, or one hundred fifty days if the taxpayer is outside the United States, the taxpayer or any person directly interested may file with the Tax Commissioner a written protest against the proposed assessment in which he or s…
Neb. Rev. Stat. § 77-2779 Income tax; notice of Tax Commissioner's determination; mailing; contents.
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Notice of the Tax Commissioner's determination shall be mailed to the taxpayer and such notice shall set forth briefly the Tax Commissioner's findings of fact and the basis of decision in each case decided in whole or in part adversely to the taxpayer.
Neb. Rev. Stat. § 77-2780 Income tax; Tax Commissioner; action on taxpayer's protest; when final.
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The action of the Tax Commissioner on the taxpayer's protest shall be final upon the expiration of thirty days after the date when the Tax Commissioner mails notice of his or her action to the taxpayer unless within this period the taxpayer seeks review of the Tax Commissioner's …
Neb. Rev. Stat. § 77-2781 Tax Commissioner; proceedings; burden of proof; exceptions.
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In any proceeding before the Tax Commissioner, the burden of proof shall be on the taxpayer except for the following issues, as to which the burden of proof shall be on the Tax Commissioner: (1) Whether the taxpayer has been guilty of fraud with attempt to evade tax; (2) Whether …
Neb. Rev. Stat. § 77-2782 Income tax; evidence; federal determination; admissible.
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Evidence of a federal determination relating to issues raised in a proceeding under the provisions of section 77-2778 shall be admissible, under rules established by the Tax Commissioner.
Neb. Rev. Stat. § 77-2783 Income tax; additional tax; notice; no appeal or protest; when.
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In the event that the amount of tax is understated on the taxpayer's return as a result of a mathematical or clerical error, the Tax Commissioner shall notify the taxpayer that an amount of tax in excess of that shown on the return is due and has been assessed and the reasons the…
Neb. Rev. Stat. § 77-2784 Income tax; deficiency; waive restrictions.
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The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right to waive the restrictions on assessment and collection of the whole or any part of the deficiency by a signed notice in writing filed with the Tax Commissioner.
Neb. Rev. Stat. § 77-2785 Income tax; assessment; deficiency; date.
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(1) The amount of income tax which is shown to be due on an income tax return, including revisions for mathematical or clerical errors, shall be deemed to be assessed on the date of filing of the return including any amended returns showing an increase of tax. In the case of a re…
Neb. Rev. Stat. § 77-2786 Deficiency determination; notice; limitation; extension of time periods.
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(1) Except as otherwise provided in the Nebraska Revenue Act of 1967, a notice of a proposed deficiency determination shall be mailed to the taxpayer within three years after the return was filed. Except as otherwise provided in the Nebraska Revenue Act of 1967, no deficiency sha…
Neb. Rev. Stat. § 77-2787 Income tax; erroneous refund; deficiency; limitation.
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An erroneous refund shall be considered an underpayment of tax on the date made, and an assessment of a deficiency arising out of an erroneous refund may be made at any time within two years from the making of the refund, except that the assessment may be made within five years f…
Neb. Rev. Stat. § 77-2788 Income tax; delinquency; interest.
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(1) If any amount of income tax imposed by the Nebraska Revenue Act of 1967 including tax withheld by an employer or payor is not paid on or before the last date prescribed for payment, interest on such amount at the rate specified in section 45-104.02, as such rate may from time…
Neb. Rev. Stat. § 77-2789 Income tax; failure to file return; penalty.
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(1) In case of failure to file any income tax return required under the provisions of the Nebraska Revenue Act of 1967 on the date prescribed therefor, determined with regard to any extension of time for filing, unless it is shown that such failure is the result of reasonable cau…
Neb. Rev. Stat. § 77-2790 Income tax; deficiency; interest; failure to report or file; prohibited acts; penalties.
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(1)(a) If any part of a deficiency is the result of negligence or intentional disregard of rules and regulations but without intent to defraud, the Tax Commissioner may add to the tax an amount equal to five percent of the deficiency. (b) If any part of a requested refund is over…
Neb. Rev. Stat. § 77-2791 Income tax; overpayment; refund; credit; Tax Commissioner; rules and regulations.
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(1) The Tax Commissioner, within the applicable period of limitations, may credit an overpayment of income tax and interest on such overpayment against any liability in respect of any tax imposed by the tax laws of this state on the person who made the overpayment, and the balanc…
Neb. Rev. Stat. § 77-2792 Income tax; Tax Commissioner; abate unpaid assessment; waive penalties or interest.
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(1) The Tax Commissioner may abate the unpaid portion of the assessment of any income tax or any liability in respect thereto which (a) is excessive in amount, (b) is assessed after the expiration of the period of limitations properly applicable thereto, (c) is erroneously or ill…
Neb. Rev. Stat. § 77-2793 Claim for credit or refund; limitation.
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(1) A claim for credit or refund of an overpayment of any income tax imposed by the Nebraska Revenue Act of 1967 shall be filed by the taxpayer within three years from the time the return was filed or two years from the time the tax was paid, whichever of such periods expires lat…
Neb. Rev. Stat. § 77-2794 Income tax; overpayment; interest.
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(1) Under regulations prescribed by the Tax Commissioner interest shall be allowed and paid at the rate specified in section 45-104.02, as such rate may from time to time be adjusted, upon any overpayment in respect to the income tax imposed by the Nebraska Revenue Act of 1967. (…
Neb. Rev. Stat. § 77-2795 Income tax; claim for refund; grounds; state; oral hearing.
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Every claim for refund shall be filed with the Tax Commissioner in writing and shall state the specific grounds upon which it is founded. The Tax Commissioner shall grant the taxpayer or his authorized representative an opportunity for an oral hearing if the taxpayer so requests.
Neb. Rev. Stat. § 77-2796 Income tax; Tax Commissioner; claim for refund; denial; notice.
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If the Tax Commissioner disallows a claim for refund, he or she shall notify the taxpayer accordingly. The action of the Tax Commissioner denying a claim for refund is final upon the expiration of thirty days after the date when he or she mails notice of his or her action to the …
Neb. Rev. Stat. § 77-2797 Income tax; Tax Commissioner; refund claim; notice of action; limitation; effect.
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The Tax Commissioner shall mail a notice of action on any refund claim within six months after the claim is filed. The taxpayer may, prior to notice of action on the refund claim, consider the claim disallowed.
Neb. Rev. Stat. § 77-2798 Income tax; claim for refund; action; where brought.
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Except in cases involving the proposed assessment of a deficiency, any taxpayer who claims that the income tax he has paid under the Nebraska Revenue Act of 1967 is void in whole or in part, may bring an action, upon the grounds set forth in his claim for refund, against the Tax …
Neb. Rev. Stat. § 77-2799 Income tax; claim for refund; filing required; action.
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No suit shall be maintained for the recovery of any income tax imposed by the provisions of the Nebraska Revenue Act of 1967 alleged to have been erroneously paid until a claim for refund has been filed with the Tax Commissioner as provided in section 77-2795 and the Tax Commissi…
Neb. Rev. Stat. § 77-2801 Property; unpaid taxes; sale; when.
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Whenever the state or any of its political subdivisions shall own property upon which there are any unpaid taxes or special assessments and any interest, penalties or costs relating to such taxes or special assessments, and the value of such property is less than the total of suc…
Neb. Rev. Stat. § 77-2802 Property; unpaid taxes; governing body; certify to county treasurer; certify value of property less than total taxes.
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The governing body of the political subdivision owning property described in section 77-2801 and desiring to sell the same shall certify by official action to the county treasurer of the county in which the property is located, the legal description of the property and the street…
Neb. Rev. Stat. § 77-2803 Property; unpaid taxes; sale; date.
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The county treasurer shall set a date of sale which shall be within two months of the date of the certification made pursuant to section 77-2802 and proceed, as provided in sections 77-2801 to 77-2809, to offer and sell such property to the highest bidder.
Neb. Rev. Stat. § 77-2804 Property; unpaid taxes; sale; notice; procedure if no bid is made.
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The county treasurer shall, prior to the sale, cause an advertisement to be printed in a legal newspaper published in the English language in such county or, if none is published in the county, in such a legal newspaper of general circulation in the county at least once a week fo…
Neb. Rev. Stat. § 77-2805 Property; unpaid taxes; notice to state and political subdivisions.
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Prior to advertising for sale, the county treasurer shall notify the state and all political subdivisions which have any interest in taxes or special assessments levied and assessed against such property of the proposed sale and the date of such sale.
Neb. Rev. Stat. § 77-2806 Property; unpaid taxes; sale; who may purchase.
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The state or any other political subdivision may purchase such property.
Neb. Rev. Stat. § 77-2807 Property; unpaid taxes; sale; proceeds; disposition.
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The proceeds of such sale shall be first applied toward payment of all taxes or special assessments and all interest, penalties and costs thereon in the same manner as proceeds from tax foreclosure sales. If there are any proceeds remaining, such remainder shall be applied agains…
Neb. Rev. Stat. § 77-2808 Property; unpaid taxes and costs; cancellation; when.
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If after all proceeds have been distributed and there still remains unpaid any portion of taxes, interest and penalties and costs thereon, the county shall by official action cause all such taxes, interest, and penalties and costs, regardless of whether such are for the benefit o…
Neb. Rev. Stat. § 77-2809 Property; unpaid taxes; sale; proceeds insufficient; special assessments, interest, penalty; cancel.
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If after the proceeds have been distributed and there still remains unpaid any portion of special assessments, interest, penalties, or costs thereon the governing body of each and every political subdivision interested in the unpaid special assessment shall cause such special ass…
Neb. Rev. Stat. § 77-2901 Nebraska Job Creation and Mainstreet Revitalization Act, how cited.
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Sections 77-2901 to 77-2912 shall be known and may be cited as the Nebraska Job Creation and Mainstreet Revitalization Act.
Neb. Rev. Stat. § 77-2902 Terms, defined.
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For purposes of the Nebraska Job Creation and Mainstreet Revitalization Act: (1) Department means the Department of Revenue; (2) Eligible expenditure means any cost incurred for the improvement of historically significant real property located in the State of Nebraska, including,…
Neb. Rev. Stat. § 77-2903 Local preservation ordinance or resolution; approval.
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For purposes of establishing standards under subdivision (8)(b) of section 77-2902, the officer shall approve a duly adopted local preservation ordinance or resolution if such ordinance or resolution meets the following requirements: (1) The ordinance or resolution provides for s…
Neb. Rev. Stat. § 77-2904 Credit; amount; claim; approval; procedure.
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(1) Any person incurring eligible expenditures may receive a nonrefundable credit against any income tax imposed by the Nebraska Revenue Act of 1967 or any tax imposed pursuant to sections 44-101 to 44-165, 77-907 to 77-918, or 77-3801 to 77-3807 for the year the historically sig…
Neb. Rev. Stat. § 77-2905 Application for credits; form; contents; officer; review; allocation of credits; notice of determination; denial; appeal; limit on credits; holder of allocation; duties.
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(1) Prior to commencing work on the historically significant real property, a person shall file an application for credits under the Nebraska Job Creation and Mainstreet Revitalization Act containing all required information with the officer on a form prescribed by the officer an…
Neb. Rev. Stat. § 77-2906 Request for final approval; form; approval; when; department; duties; extension; denial; appeal; credit; issuance of certificates; fee; credit carried forward.
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(1)(a) Within twelve months after the date on which the historically significant real property is placed in service, a person whose application was approved under section 77-2905 shall file a request for final approval containing all required information with the officer on a for…
Neb. Rev. Stat. § 77-2907 Fees.
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The officer shall establish and collect the application fee required under section 77-2905 and the fee for the request for final approval required under section 77-2906. Such fees shall be in amounts sufficient to offset the costs of processing and monitoring applications filed u…
Neb. Rev. Stat. § 77-2908 Recapture of credits; written notice; procedure; amount.
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All or a portion of the credits received under the Nebraska Job Creation and Mainstreet Revitalization Act shall be subject to recapture by the department from the foreclosure of a lien which shall, as a condition of the department issuing credits under the act, be imposed on the…
Neb. Rev. Stat. § 77-2909 Transfer, sale, or assignment of credit; limitation; use; notice; department; duties; powers.
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(1) Persons who receive the original issuance of credits from the department under section 77-2906 may transfer, sell, or assign up to fifty percent of such credits to any person or legal entity. If the person who receives the original issuance of credits from the department is a…
Neb. Rev. Stat. § 77-2910 Rules and regulations; Nebraska State Historical Society; Department of Revenue; joint report; contents.
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(1) The Nebraska State Historical Society and the department may each adopt and promulgate rules and regulations to carry out the Nebraska Job Creation and Mainstreet Revitalization Act. (2) The Nebraska State Historical Society and the department shall annually issue a joint rep…
Neb. Rev. Stat. § 77-2911 Nebraska Job Creation and Mainstreet Revitalization Fund; created; use; investment.
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The Nebraska Job Creation and Mainstreet Revitalization Fund is created. The fund shall be administered by the Nebraska State Historical Society and shall consist of all fees credited to the fund pursuant to section 77-2907. The fund shall be used to administer and enforce the Ne…