Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Repealed. Laws 1980, LB 834, § 66.
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[Repealed or reserved.]
Transferred to section 77-365.
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[Repealed or reserved.]
Transferred to section 77-377.
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[Repealed or reserved.]
Transferred to section 77-375.
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[Repealed or reserved.]
Transferred to section 77-376.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 834, § 66.
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[Repealed or reserved.]
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…
Repealed. Laws 1980, LB 834, § 66.
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[Repealed or reserved.]
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.
Transferred to section 77-374.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 834, § 66.
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[Repealed or reserved.]
Transferred to section 77-386.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 834, § 66.
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[Repealed or reserved.]
Repealed. Laws 1969, c. 649, § 1.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 834, § 66.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 834, § 66.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 834, § 66.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 834, § 66.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 834, § 66.
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[Repealed or reserved.]
Transferred to section 77-360.
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[Repealed or reserved.]
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…
Repealed. Laws 1981, LB 17, § 8.
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[Repealed or reserved.]
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…
Transferred to section 77-362.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-3410 Budget limitation; duration; termination; procedure.
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Any limitation placed on budgets pursuant to sections 77-3401 to 77-3411 shall remain in effect for only the ensuing two fiscal years, except that the governing body of a political subdivision may, during the first year of a two-year budget limitation, by a majority vote place th…
Neb. Rev. Stat. § 77-3410.01 Budget limitation adopted prior to April 11, 1981; termination.
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Any limitation placed on a budget pursuant to the Local Option Tax Control Act prior to April 11, 1981, which has been in effect for two or more fiscal years shall not apply to any budget for a fiscal year commencing after April 11, 1981. Any limitation placed on a budget pursuan…
Neb. Rev. Stat. § 77-3411 Statutory limitation on budgets; not applicable; when.
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Any statutory limitation on the budget, funded by property taxes, of a political subdivision authorized to levy a tax or cause a tax to be levied shall not apply to any such political subdivision which has adopted a tax or budgetary limitation on property taxes by vote of the ele…
Repealed. Laws 1985, LB 6, § 7.
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[Repealed or reserved.]
Repealed. Laws 1985, LB 6, § 7.
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[Repealed or reserved.]
Repealed. Laws 1985, LB 6, § 7.
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[Repealed or reserved.]