Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Repealed. Laws 1993, LB 346, § 23.
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Repealed. Laws 1997, LB 271, § 57.
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Repealed. Laws 1981, LB 168, § 18.
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Repealed. Laws 1997, LB 271, § 57.
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Repealed. Laws 1997, LB 271, § 57.
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Repealed. Laws 1981, LB 168, § 18.
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Repealed. Laws 1981, LB 168, § 18.
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Repealed. Laws 1988, LB 305, § 11.
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Repealed. Laws 1997, LB 271, § 57.
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Repealed. Laws 1988, LB 305, § 11.
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Repealed. Laws 1988, LB 305, § 11.
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Repealed. Laws 1988, LB 305, § 11.
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Repealed. Laws 1969, c. 495, § 10.
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Repealed. Laws 1988, LB 305, § 11.
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Repealed. Laws 1988, LB 305, § 11.
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Repealed. Laws 1988, LB 305, § 11.
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Transferred to section 60-305.15.
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Repealed. Laws 1977, LB 518, § 15.
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Repealed. Laws 1997, LB 271, § 57.
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Repealed. Laws 1997, LB 271, § 57.
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Repealed. Laws 1953, c. 268, § 20.
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Neb. Rev. Stat. § 77-1244 Taxation of air carriers; definitions.
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As used in sections 77-1244 to 77-1246: (1) The term air carrier means any person, firm, partnership, limited liability company, corporation, association, trustee, receiver, or assignee and all other persons, whether or not in a representative capacity, undertaking to engage in t…
Neb. Rev. Stat. § 77-1245 Taxation of air carriers; assessment; collection; disbursement; allocation to this state; petition to Property Tax Administrator, when.
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Any tax upon or measured by the value of flight equipment of air carriers incorporated or doing business in this state shall be assessed, collected by the Property Tax Administrator, and disbursed as provided in section 77-1250. The proportion of flight equipment allocated to thi…
Neb. Rev. Stat. § 77-1246 Taxation of air carriers; real and personal property other than flight equipment.
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Real property and personal property, except flight equipment, of an air carrier shall be taxed in the political subdivisions of the state in accordance with the applicable laws of this state.
Neb. Rev. Stat. § 77-1247 Taxation of air carriers; annual report; contents; failure to furnish report or information; penalty; waiver.
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(1) Each air carrier, as defined in section 77-1244, shall on or before June 1 in each year make to the Property Tax Administrator a report, in such form as may be prescribed by the Tax Commissioner, containing the information necessary to determine the value of its flight equipm…
Neb. Rev. Stat. § 77-1248 Taxation of air carriers; taxable value; allocation; Property Tax Administrator; duties.
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(1) The Property Tax Administrator shall ascertain from the reports made and from any other information obtained by him or her the taxable value of the flight equipment of air carriers and the proportion allocated to this state for the purposes of taxation as provided in section …
Neb. Rev. Stat. § 77-1249 Taxation of air carriers; tax rate; appeal.
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The Property Tax Administrator shall, on or before January 15 each year, establish a tax rate for purposes of taxation against the taxable value as provided in section 77-1248 at a rate which shall be equal to the total property taxes levied in the state divided by the total taxa…
Neb. Rev. Stat. § 77-1249.01 Taxation of air carriers; delinquency; interest; collection.
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One-half of the taxes levied and due under sections 77-1249 and 77-1250 shall become delinquent March 1, and the second half on July 1, next following the date the tax has become due. All delinquent taxes shall draw interest from the date they become delinquent at a rate equal to…
Neb. Rev. Stat. § 77-125 Tax situs, defined.
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Tax situs means the tax district wherein taxable real property is located or taxable tangible personal property is located for fifty percent or more of the calendar year. Taxable tangible personal property of a business shall be assessed at the location of the business unless the…
Neb. Rev. Stat. § 77-1250 Taxation of air carriers; when due; lien; distribution to counties; collection fee.
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The tax levied pursuant to section 77-1249 shall, on January 31 next following the date of levy, be a first lien from that date on the personal property, both tangible and intangible, of the person assessed until the liability is satisfied or otherwise released or discharged. Suc…
Repealed. Laws 1971, LB 26, § 3.
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Neb. Rev. Stat. § 77-1250.02 Aircraft; owner, lessee, manager of hangar or land, report required; violation; penalty.
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The owner, lessee, or manager of any aircraft hangar or land upon which is parked or located any aircraft as defined by section 3-101 shall report by February 1 of each year to the county assessor in the county in which such aircraft hangar or land is located all aircraft as defi…
Neb. Rev. Stat. § 77-1250.03 Taxation of air carriers; taxes; delinquent; lien; collection.
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If any taxes levied on air carriers as defined in section 77-1244 and interest and penalties due thereon shall not have been paid on July 1, following the levy thereof, the total amount shall be a lien in favor of the State of Nebraska upon all money and credits belonging to such…
Neb. Rev. Stat. § 77-1250.04 Taxation of air carriers; money and credits; surrender to Tax Commissioner.
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Any person or corporation in possession of any such money and credits belonging to air carriers as defined in section 77-1244 upon which levy has been made shall, upon demand of the Tax Commissioner or his or her agent, surrender the same to the Tax Commissioner or his or her age…
Neb. Rev. Stat. § 77-1250.05 Taxation of air carriers; disposition of funds collected.
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The money realized from any levy under sections 77-1250.03 and 77-1250.04 shall be first applied by the Tax Commissioner toward payment of any costs incurred by virtue of such levy and next to the payment of such taxes, interest, and penalties, and any balance remaining shall the…
Repealed. Laws 1977, LB 518, § 14.
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Repealed. Laws 1977, LB 518, § 14.
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Repealed. Laws 1977, LB 518, § 14.
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Repealed. Laws 1977, LB 518, § 14.
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Repealed. Laws 1977, LB 518, § 14.
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Repealed. Laws 1977, LB 518, § 14.
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Repealed. Laws 1977, LB 518, § 14.
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Repealed. Laws 1977, LB 518, § 14.
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Repealed. Laws 1977, LB 518, § 14.
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Neb. Rev. Stat. § 77-126 Assessment, defined.
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Assessment means the act of listing the description of all real property and taxable tangible personal property, determining its taxability, determining its taxable value, and placing it on the assessment roll.
Repealed. Laws 1977, LB 518, § 14.
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Repealed. Laws 1977, LB 518, § 14.
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Repealed. Laws 1977, LB 518, § 16.
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Repealed. Laws 1977, LB 518, § 16.
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Repealed. Laws 1977, LB 518, § 16.
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