Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Neb. Rev. Stat. § 77-3526 Paraplegic, multiple amputee; terms, defined.
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As used in sections 77-3526 to 77-3528: (1) Paraplegic shall mean a veteran who is paralyzed in both legs such as to preclude locomotion without the aid of braces, crutches, canes, or wheelchair; (2) Multiple amputee shall mean a veteran who has undergone amputation of (a) either…
Neb. Rev. Stat. § 77-3527 Property taxable; paraplegic veteran; multiple amputee; exempt; value; transfer of property; effect.
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The value of a home substantially contributed by the United States Department of Veterans Affairs for a paraplegic veteran or multiple amputee shall be exempt from taxation during the life of such veteran or until the death of his or her surviving spouse or his or her remarriage.…
Neb. Rev. Stat. § 77-3528 Property taxable; paraplegic; multiple amputee; claim exemption.
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Any veteran claiming the exemption as provided by section 77-3527 shall make application to the county assessor upon forms prescribed and furnished by the Tax Commissioner. Such application shall be made on or before June 30 of each year. Exemptions claimed before June 30 shall a…
Neb. Rev. Stat. § 77-3529 Homestead; exemption; application; denied; other exemption allowed.
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If any application for exemption pursuant to sections 77-3501 to 77-3529 is denied and the applicant would be qualified for any other exemption under such sections, then such denied application shall be treated as an application for the highest exemption for which qualified. Any …
Transferred to section 77-379.
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[Repealed or reserved.]
Repealed. Laws 2004, LB 811, § 3.
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[Repealed or reserved.]
Transferred to section 77-380.
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[Repealed or reserved.]
Transferred to section 77-381.
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[Repealed or reserved.]
Transferred to section 77-382.
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[Repealed or reserved.]
Transferred to section 77-383.
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[Repealed or reserved.]
Transferred to section 77-384.
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[Repealed or reserved.]
Transferred to section 77-385.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-360 Department of Revenue; created; Tax Commissioner; chief executive officer.
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There is hereby created and established a department of state government to be known as the Department of Revenue, of which the chief executive officer shall be the Tax Commissioner.
Neb. Rev. Stat. § 77-3601 Act, how cited.
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Sections 77-3601 to 77-3607 shall be known and may be cited as the School Readiness Tax Credit Act.
Neb. Rev. Stat. § 77-3602 Legislative findings.
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The Legislature finds that the benefits of quality child care and early childhood education are indisputable and that a striking connection exists between children’s learning experiences well before kindergarten and their later school success.
Neb. Rev. Stat. § 77-3603 Terms, defined.
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For purposes of the School Readiness Tax Credit Act: (1) Child means an individual who is five years of age or less; (2) Child care and education provider means a person who owns or operates an eligible program; (3) Department means the Department of Revenue; (4) Eligible program…
Neb. Rev. Stat. § 77-3604 Child care and education provider; income tax credit; application; contents; approval; distribution.
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(1) A child care and education provider whose eligible program provides services to children who participate in the child care subsidy program established pursuant to section 68-1202 may apply to the department to receive a nonrefundable tax credit against the income tax imposed …
Neb. Rev. Stat. § 77-3605 Eligible staff member; income tax credit; application; contents; approval.
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(1) An eligible staff member may apply to the department to receive a refundable tax credit against the income tax imposed by the Nebraska Revenue Act of 1967. The amount of the credit shall be based on the eligible staff member's classification under subsection (4) of section 71…
Neb. Rev. Stat. § 77-3606 Department; limit on credits; claiming credit; procedure; fraud or misrepresentation; disallowance of credit.
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(1) The department may approve tax credits under the School Readiness Tax Credit Act each taxable year until the total amount of credits approved for the taxable year reaches seven million five hundred thousand dollars. (2) A child care and education provider shall claim any tax …
Neb. Rev. Stat. § 77-3607 Rules and regulations.
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The department may adopt and promulgate rules and regulations to carry out the School Readiness Tax Credit Act.
Neb. Rev. Stat. § 77-361 Department of Revenue; functions and goals.
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The functions and goals of the Department of Revenue shall be to: (1) Execute faithfully the revenue and property tax laws of the State of Nebraska; (2) provide for efficient, updated, and economical methods and systems of revenue accounting, reporting, enforcement, and related a…
Neb. Rev. Stat. § 77-362 Tax Commissioner; powers, duties, functions.
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The Tax Commissioner, through the Department of Revenue, shall exercise those powers, duties, and functions vested in and administered by the Tax Commissioner.
Neb. Rev. Stat. § 77-362.01 Tax amnesty; authorized; when.
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If a federal tax amnesty law is enacted, the Tax Commissioner shall have the authority to duplicate the federal amnesty program in implementing a Nebraska tax amnesty program for all taxpayers owing any tax imposed by reason of or pursuant to authorization by any law of the State…
Neb. Rev. Stat. § 77-362.02 Department of Motor Vehicles; provide information to Department of Revenue.
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In order to assist the Department of Revenue in carrying out its duties, the Department of Motor Vehicles shall provide information about individuals holding an operator's or driver's license or a state identification card under the Motor Vehicle Operator's License Act to the Dep…
Neb. Rev. Stat. § 77-363 Tax Commissioner; appointment; salary.
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The Governor shall nominate, and, with the advice and consent of the Legislature, shall appoint a Tax Commissioner and shall fix his or her salary.
Neb. Rev. Stat. § 77-364 Tax Commissioner; vacancy; removal by Governor.
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In case of vacancy in the office of Tax Commissioner by death, resignation, or otherwise, the Governor shall make a temporary appointment until the next session of the Legislature, when the vacancy for the unexpired term shall be filled in the manner provided in section 77-363. T…
Neb. Rev. Stat. § 77-365 Revenue administration; Tax Commissioner; creation of divisions and bureaus; relationships with taxpayers.
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The Tax Commissioner shall establish, consistent with the laws of the State of Nebraska, such divisions or bureaus or other subdivisions within the office of the Tax Commissioner as he or she may find necessary or desirable to maintain adequate and effective relationships with ta…
Repealed. Laws 1999, LB 36, § 41.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-366 Tax Commissioner; officers and employees; deputies; bond or insurance; powers.
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(1) The Tax Commissioner shall appoint or employ deputies, investigators, inspectors, agents, security personnel, and other persons as he or she deems necessary to administer and effectively enforce all provisions of the revenue and property tax laws of this state. The appointed …
Neb. Rev. Stat. § 77-367 Products and services to identify nonfilers of returns, underreporters, nonpayers of taxes, or improper or fraudulent payments; contract authorized; duties; use of proceeds; report.
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(1) The Department of Revenue may contract to procure products and services to develop, deploy, or administer systems or programs which identify nonfilers of returns, underreporters, or nonpayers of taxes administered by the department or improper or fraudulent payments made thro…
Repealed. Laws 1997, LB 270, § 110.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-369 Tax Commissioner; rules and regulations; adopt; publish.
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The Tax Commissioner shall make, adopt, and publish such rules and regulations as he or she may deem necessary and desirable to carry out the powers and duties imposed upon him or her and the Department of Revenue.
Neb. Rev. Stat. § 77-370 Department of Revenue; uniform tax books, records, and forms; approval.
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The form of all schedules, books of instruction, records, and all other forms which may be necessary or expedient for the proper administration of the revenue and property tax laws of the state shall be approved by the Department of Revenue. All such schedules, forms, and documen…
Repealed. Laws 1995, LB 152, § 1.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-3701 Mobile home, defined.
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For purposes of sections 77-3701 to 77-3708, unless the context otherwise requires, mobile home shall mean every portable or relocatable device of any description, without motive power, and designed for living quarters, whether or not permanently attached to the land, but shall n…
Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.
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[Repealed or reserved.]
Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.
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[Repealed or reserved.]
Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.
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[Repealed or reserved.]
Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-3706 Owner, lessee, or manager of land; report mobile homes; form; contents of report; failure to report; penalty.
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(1) No later than January 15 of each year, the owner, lessee, or manager of land, upon which is parked or located a mobile home, shall report the following for each mobile home that is located on such land: (a) The year, make, model, and size of each mobile home; (b) The name and…
Neb. Rev. Stat. § 77-3707 Owner, lessee, or manager of land; permit; annual renewal.
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(1) Every owner, lessee, or manager of land upon which are located or to be located two or more mobile homes shall obtain an annual permit for the location of such mobile homes. A completed application for such permit shall be submitted to the county treasurer. Upon the receipt o…
Neb. Rev. Stat. § 77-3708 Mobile home; movement on road or highway; permit; conditions.
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A mobile home may not be moved upon any road or highway in the state without first obtaining a movement permit as required by law for the movement of any oversize vehicle. No movement permit shall be issued by any governmental agency charged with issuance thereof unless a tax cer…
Neb. Rev. Stat. § 77-3709 Violations; penalty.
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Any person violating any of the provisions of section 77-3706, 77-3707, or 77-3708 shall be guilty of a Class IV misdemeanor.
Neb. Rev. Stat. § 77-371 Fees; enumerated; by whom paid; how determined; increase, when.
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(1) The Department of Revenue shall add a collection fee in the amount of twenty-five dollars or ten percent of the tax liability, whichever is greater, to all delinquent tax claims regardless of whether the claim has been assigned to a collection agency under sections 77-377.01 …
Neb. Rev. Stat. § 77-3710 Sections, how construed.
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Nothing in sections 77-3706, 77-3707, and 77-3708 shall be construed as altering or affecting in any manner, any zoning, planning, building or land-use, laws, ordinances, rules, or regulations.
Neb. Rev. Stat. § 77-372 Revenue administration; implementation of programs; records; statistical information.
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The Department of Revenue shall develop, operate, and implement systems for the production of records of taxes and other revenue and receipts collected by any agency of the State of Nebraska. Such records shall provide for the collection and recording of such accounting informati…
Neb. Rev. Stat. § 77-373 Revenue administration; implementation of agreements and working relationships; state and federal agencies.
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The Department of Revenue may develop and implement such agreements and working relationships which are consistent with the laws of the State of Nebraska with any federal office, state agency, or local subdivision of state government, either within or without the State of Nebrask…
Neb. Rev. Stat. § 77-373.01 Department of Labor and Department of Revenue; statistical compilation; confidentiality; disclosure authorized.
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(1) The Department of Labor and the Department of Revenue shall use the codes under the North American Industry Classification System for the compilation and publication of statistics rather than codes under the Standard Industrial Classification System. For the sole purpose of d…
Neb. Rev. Stat. § 77-374 Department of Revenue; efficiency recommendations; report; to whom.
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Where the Department of Revenue shall find that the administration of the revenue and property tax laws of the state might be more efficiently and economically conducted, it shall cause to be prepared recommendations to effect the desired objective. Such recommendations shall be …
Neb. Rev. Stat. § 77-375 Tax Commissioner; administer oaths; compel attendance of witnesses; production of records; rules of procedure for discovery.
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(1) The Tax Commissioner or his or her duly authorized representative may administer oaths and compel the attendance of witnesses and require the production of records as may be necessary for the performance of his or her responsibilities under applicable state law. (2) Any perso…