Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Repealed. Laws 1999, LB 36, § 41.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-376 Tax Commissioner; examination of financial records; no release of information; sharing of information; confidentiality.
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(1) The Tax Commissioner may examine or cause to be examined in his or her behalf, and make memoranda from, any of the financial records of state and local subdivisions, persons, and corporations subject to the tax laws of this state, including the social security numbers of empl…
Neb. Rev. Stat. § 77-377 Proceedings by Attorney General or county attorney; enforcement of revenue laws.
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The Department of Revenue may request the Attorney General or any county attorney to institute proceedings, actions, and prosecutions as may be required to enforce the laws relating to penalties, liabilities, assessments, collection, and payment of revenue and punishment of publi…
Neb. Rev. Stat. § 77-377.01 Delinquent tax collection; contract with collection agency; when authorized.
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The Tax Commissioner may, for the purposes of collecting delinquent taxes due from a taxpayer and in addition to exercising those powers in section 77-27,107, contract with any collection agency licensed pursuant to the Collection Agency Act, within or without the state, for the …
Neb. Rev. Stat. § 77-377.02 Delinquent tax collection; collection agency; fees; remit funds.
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(1) Fees for services, reimbursements, or other remuneration to such collection agency shall be based on the amount of tax, penalty, and interest actually collected and shall not be subject to the requirements of section 73-203 or 73-204. Each contract entered into between the Ta…
Neb. Rev. Stat. § 77-377.03 Delinquent tax collection; collection agency; bond required.
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Before entering into such a contract, the Tax Commissioner shall require a bond for the collection agency not in excess of one hundred thousand dollars, guaranteeing compliance with the terms of the contract and such bond shall be in addition to any bond required by section 45-60…
Neb. Rev. Stat. § 77-377.04 Delinquent tax collection; collection agency; subject to taxation.
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A collection agency entering into a contract with the Tax Commissioner for the collection of delinquent taxes pursuant to sections 77-377.01 to 77-377.04 agrees that it is receiving income from sources within this state or doing business in this state for purposes of the Nebraska…
Neb. Rev. Stat. § 77-378 Delinquent taxpayers; Department of Revenue and Department of Labor; prepare, maintain, and publish list; Tax Commissioner and Commissioner of Labor; duties.
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(1) The Department of Revenue and the Department of Labor shall prepare, maintain, and publish a list of delinquent taxpayers who owe taxes or fees, including interest, penalties, and costs, in excess of twenty thousand dollars for which a notice of lien has been filed with the a…
Neb. Rev. Stat. § 77-379 Tax Expenditure Reporting Act, how cited.
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Sections 77-379 to 77-385 shall be known and may be cited as the Tax Expenditure Reporting Act.
Neb. Rev. Stat. § 77-380 Legislative intent.
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It is the intent of sections 77-202.03 and 77-379 to 77-385 to provide a mechanism which will enable the Legislature to better determine those sectors of the economy which are receiving indirect subsidies as a result of tax expenditures. The Legislature recognizes that the presen…
Neb. Rev. Stat. § 77-3801 Terms, defined.
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For purposes of sections 77-3801 to 77-3807, unless the context otherwise requires: (1) All terms shall have the same meaning as provided in the Nebraska Revenue Act of 1967; (2) Average deposits shall mean (a) for a financial institution on a calendar year, the total of the depo…
Neb. Rev. Stat. § 77-3802 Franchise tax imposed.
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(1) There is hereby imposed for each taxable year for the privilege of doing business in this state a franchise tax on all financial institutions with business locations in this state. Such franchise tax shall be based on the average deposits of the financial institution. (2) The…
Neb. Rev. Stat. § 77-3803 Franchise tax; rate.
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The rate of tax on deposits shall be twelve and three-tenths times the limitation rate as determined in section 77-3804, expressed in cents and rounded to the nearest cent.
Neb. Rev. Stat. § 77-3804 Franchise tax; limitation rate; limitation amount.
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(1) The limitation rate shall be forty-eight and eight-tenths percent of the maximum corporate income tax rate in effect for the taxable year, as prescribed in section 77-2734.02, rounded to the nearest hundredth of one percent. (2) The limitation amount shall be the product of t…
Neb. Rev. Stat. § 77-3805 Franchise tax; multistate financial institution; computation.
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If a financial institution is subject to tax in more than one state: (1) The tax imposed in section 77-3802 shall be based on the amount of average deposits connected with the financial institution's operations in this state. Such deposits shall be (a) deposits which are accepted…
Neb. Rev. Stat. § 77-3806 Franchise tax; filing requirements; general provisions applicable; refunds; credit.
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(1) The tax return shall be filed and the total amount of the franchise tax shall be due on the fifteenth day of the third month after the end of the taxable year. No extension of time to pay the tax shall be granted. If the Tax Commissioner determines that the amount of tax can …
Neb. Rev. Stat. § 77-3807 Tax Commissioner; powers and duties.
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(1) The Tax Commissioner shall prescribe the necessary forms and the supporting documentation to be filed for the reporting and payment of the tax imposed by section 77-3802 and for the calculation of credits allowable under subsection (5) of section 77-2715.07. (2) The Tax Commi…
Neb. Rev. Stat. § 77-381 Terms, defined.
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For purposes of the Tax Expenditure Reporting Act, unless the context otherwise requires: (1) Tax expenditure shall mean a revenue reduction that occurs in the tax base of the state or a political subdivision as the result of an exemption, deduction, exclusion, tax deferral, cred…
Neb. Rev. Stat. § 77-382 Department; tax expenditure report; prepare; contents.
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(1) The department shall prepare a tax expenditure report describing (a) the basic provisions of the Nebraska tax laws, (b) the actual or estimated revenue loss caused by the exemptions, deductions, exclusions, deferrals, credits, and preferential rates in effect on July 1 of eac…
Neb. Rev. Stat. § 77-383 Tax expenditure report; department; access to information.
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The department may request from any state or local official or agency any information necessary to complete the report required under section 77-382. All state and local officials or agencies shall cooperate with the department with respect to any such request.
Repealed. Laws 1991, LB 82, § 6.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-385 Tax expenditure report; summary; submission required; joint hearing; supplemental information.
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The report required under section 77-382 and a summary of the report shall be submitted to the Governor, the Executive Board of the Legislative Council, and the chairpersons of the Legislature's Revenue and Appropriations Committees on or before October 15, 1991, and October 15 o…
Repealed. Laws 1982, LB 454, § 4.
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[Repealed or reserved.]
Repealed. Laws 1987, LB 508, § 50.
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[Repealed or reserved.]
Repealed. Laws 1987, LB 508, § 50.
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[Repealed or reserved.]
Repealed. Laws 1987, LB 508, § 50.
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[Repealed or reserved.]
Repealed. Laws 1987, LB 508, § 50.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-3901 Act, how cited.
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Sections 77-3901 to 77-3908 shall be known and may be cited as the Uniform State Tax Lien Registration and Enforcement Act.
Neb. Rev. Stat. § 77-3902 Terms, defined.
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For purposes of the Uniform State Tax Lien Registration and Enforcement Act: (1) Appropriate filing officer means (a) with respect to real property subject to a tax lien, the register of deeds of the county or counties in which the real property is situated and (b) with respect t…
Neb. Rev. Stat. § 77-3903 Notice of lien; filing; requirements; fee; billing.
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(1)(a) A notice of lien provided for in the Uniform State Tax Lien Registration and Enforcement Act upon real property shall be presented in the office of the Secretary of State. Such notice of lien shall be provided by the Secretary of State to and filed in the office of the reg…
Neb. Rev. Stat. § 77-3904 Failure to pay tax or fee; lien; procedures; priority; extension; termination; release or subordination.
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(1) If any person liable to pay any tax or fee under any tax program administered by the Tax Commissioner or Commissioner of Labor neglects or refuses to pay such tax or fee after demand, the amount of such tax or fee, including any interest, penalty, and additions to such tax an…
Neb. Rev. Stat. § 77-3905 Action to collect delinquent amount; procedures; evidence; satisfaction of amount; trust fund; when constituted.
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(1) Except as provided in section 77-3904, at any time within three years after any amount of tax to be collected under any tax program administered by the Tax Commissioner or Commissioner of Labor is assessed or within ten years after the last filing for record as set forth in t…
Neb. Rev. Stat. § 77-3906 Distraint and sale of taxpayer's property; procedures; conditions; powers and duties.
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(1) In addition to all other remedies or actions provided by law under any tax program administered by the Tax Commissioner or Commissioner of Labor, it shall be lawful for the Tax Commissioner or Commissioner of Labor, after making demand for payment, to collect any delinquent t…
Neb. Rev. Stat. § 77-3907 Demand upon security; authorized; abatement; when.
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(1) To enforce collection of any tax not paid when due, the Tax Commissioner or Commissioner of Labor may make demand upon any security which is provided for by law and which has been submitted to the Tax Commissioner or Commissioner of Labor on behalf of the person liable for th…
Neb. Rev. Stat. § 77-3908 Actions prohibited; construction of act.
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(1) No injunction or writ of mandamus or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this state to enjoin the collection of any tax, fee, or any amount of tax required to be collected under any tax program administered by t…
Repealed. Laws 2004, LB 811, § 3.
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[Repealed or reserved.]
Repealed. Laws 1987, LB 508, § 50.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-3910 Tax Commissioner; agreement with financial institution authorized; report.
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The Tax Commissioner may enter into an agreement with one or more financial institutions in this state to levy upon personal property belonging to a taxpayer in accordance with the Uniform State Tax Lien Registration and Enforcement Act and in any medium and format to which the T…
Repealed. Laws 1987, LB 508, § 50.
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[Repealed or reserved.]
Repealed. Laws 1987, LB 508, § 50.
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[Repealed or reserved.]
Repealed. Laws 1987, LB 508, § 50.
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[Repealed or reserved.]
Repealed. Laws 1987, LB 508, § 50.
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[Repealed or reserved.]
Repealed. Laws 1987, LB 508, § 50.
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[Repealed or reserved.]
Repealed. Laws 1997, LB 770, § 5.
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[Repealed or reserved.]
Repealed. Laws 2000, LB 968, § 92.
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[Repealed or reserved.]
Repealed. Laws 1997, LB 270, § 110.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-4001 Act, how cited.
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Sections 77-4001 to 77-4027 shall be known and may be cited as the Tobacco Products Tax Act.
Neb. Rev. Stat. § 77-4002 Definitions; where found.
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For purposes of the Tobacco Products Tax Act, unless the context otherwise requires, the definitions found in sections 77-4002.01 to 77-4007 shall be used.
Neb. Rev. Stat. § 77-4002.01 Alternative nicotine product, defined.
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Alternative nicotine product has the same meaning as in section 28-1418.01.
Neb. Rev. Stat. § 77-4003 Cancel, defined.
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Cancel shall mean to discontinue for up to five years all rights and privileges under a license or certification.