Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Neb. Rev. Stat. § 77-4104.01 Incentives; credits or benefits; limitation.
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The following transactions or activities shall not create any credits or allow any benefits under the Employment and Investment Growth Act except as specifically allowed by this section: (1) The acquisition of a business which is continued by the taxpayer and which was operated i…
Neb. Rev. Stat. § 77-4105 Incentives; income tax, personal property tax, sales and use tax; credits.
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(1) A taxpayer who has signed an agreement under section 77-4104 may elect to determine taxable income for purposes of the Nebraska income tax using the sales factor only. The election may be made for the year during which the application was filed and for each year thereafter th…
Neb. Rev. Stat. § 77-4106 Credits; use; refund claims; procedures; interest; appointment of purchasing agent.
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(1)(a) The credits prescribed in section 77-4105 shall be established by filing the forms required by the Tax Commissioner with the income tax return for the year. The credits may be used after any other nonrefundable credits to reduce the taxpayer's income tax liability imposed …
Neb. Rev. Stat. § 77-4107 Recapture or disallowance of incentives.
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(1) If the taxpayer fails either to meet the required levels of employment or investment for the applicable project by the end of the sixth year after the end of the year the application was submitted for such project or to utilize such project in a qualified business at employme…
Neb. Rev. Stat. § 77-4108 Incentives; transfer; when; effect.
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(1) The incentives allowed under the Employment and Investment Growth Act shall not be transferable except in the following situations: (a) Any credit allowable to a partnership, a limited liability company, a subchapter S corporation, or an estate or trust may be distributed to …
Neb. Rev. Stat. § 77-4108.01 Refund claims; interest not allowable.
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For all refund claims filed on or after October 1, 1998, interest shall not be allowable on any refunds paid because of benefits earned under the Employment and Investment Growth Act.
Neb. Rev. Stat. § 77-4109 Application; valid; when; limitation on new applications.
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(1) Any complete application filed on or after the date of passage of Laws 1987, LB 775, shall be considered a valid application on the date submitted for the purposes of the Employment and Investment Growth Act. (2) No new applications shall be filed under the act on or after Ja…
Repealed. Laws 1987, LB 508, § 50.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-4110 Annual report; contents; joint hearing.
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(1) The Tax Commissioner shall submit electronically an annual report to the Legislature no later than October 31 of each year. The report shall be on a fiscal year, accrual basis that satisfies the requirements set by the Governmental Accounting Standards Board. The Department o…
Neb. Rev. Stat. § 77-4111 Tax Commissioner; rules and regulations.
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The Tax Commissioner may adopt and promulgate all rules and regulations necessary to carry out the purposes of the Employment and Investment Growth Act.
Neb. Rev. Stat. § 77-4112 Change in law; effect; operative date.
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(1) The changes made in sections 77-4103 to 77-4105 and 77-4107 by Laws 1988, LB 1234, shall become operative for all applications filed on and after January 1, 1988. For all applications filed prior to January 1, 1988, the provisions of the Employment and Investment Growth Act a…
Neb. Rev. Stat. § 77-4113 Department of Revenue; estimate of sales tax refunds under Employment and Investment Growth Act; duties.
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The Department of Revenue shall, on or before the fifteenth day of October and February of every year and the fifteenth day of April in odd-numbered years, make an estimate of the amount of sales tax refunds to be paid under the Employment and Investment Growth Act during the fis…
Transferred to section 77-1233.04.
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[Repealed or reserved.]
Transferred to section 77-1233.05.
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[Repealed or reserved.]
Repealed. Laws 1965, c. 475, § 7.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-414 Educational courses and standards; Tax Commissioner; duties.
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The Property Tax Administrator shall: (1) Establish, implement, and maintain a required system of educational courses for the certification and recertification of all holders of county assessor certificates; and (2) Establish the required educational standards and criteria for ce…
Repealed. Laws 2007, LB 334, § 108.
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[Repealed or reserved.]
Repealed. Laws 1997, LB 270, § 110.
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[Repealed or reserved.]
Repealed. Laws 2007, LB 334, § 108.
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[Repealed or reserved.]
Repealed. Laws 1997, LB 270, § 110.
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[Repealed or reserved.]
Repealed. Laws 1997, LB 270, § 110.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-420 Supplementary seminars; purpose.
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In cooperation with the county assessors association, the Property Tax Administrator may arrange and conduct seminars in assessment methods, which seminars shall be supplementary to any educational course required under section 77-414.
Repealed. Laws 1991, LB 9, § 8.
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[Repealed or reserved.]
Repealed. Laws 1991, LB 9, § 8.
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[Repealed or reserved.]
Repealed. Laws 1991, LB 9, § 8.
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[Repealed or reserved.]
Repealed. Laws 1991, LB 9, § 8.
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[Repealed or reserved.]
Repealed. Laws 1991, LB 9, § 8.
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[Repealed or reserved.]
Repealed. Laws 1991, LB 9, § 8.
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[Repealed or reserved.]
Repealed. Laws 1991, LB 9, § 8.
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[Repealed or reserved.]
Repealed. Laws 1998, LB 1110, § 5.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-4209 Act, how cited.
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Sections 77-4209 to 77-4212 shall be known and may be cited as the Property Tax Credit Act.
Neb. Rev. Stat. § 77-421 Certification as county assessor; applicants; forms; examination; fee.
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(1) The Property Tax Administrator shall, in February, May, August, and November of each year, hold an examination of applicants for certification as county assessor. An applicant for the examination shall, not less than ten days before an examination, present to the Property Tax…
Neb. Rev. Stat. § 77-4210 Purpose of act.
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The purpose of the Property Tax Credit Act is to provide property tax relief for property taxes levied against real property. The property tax relief will be made to owners of real property in the form of a property tax credit.
Neb. Rev. Stat. § 77-4211 Property Tax Credit Cash Fund; created; use; investment.
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The Property Tax Credit Cash Fund is created. The fund shall only be used pursuant to the Property Tax Credit Act. Any money in the fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska Stat…
Neb. Rev. Stat. § 77-4212 Property tax credit; minimum amount; county treasurer; duties; disbursement to counties; Property Tax Administrator; State Treasurer; duties.
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(1) For tax year 2007, the amount of relief granted under the Property Tax Credit Act shall be one hundred five million dollars. For tax year 2008, the amount of relief granted under the act shall be one hundred fifteen million dollars. It is the intent of the Legislature to fund…
Neb. Rev. Stat. § 77-422 Certification as county assessor; examination; successful completion; certificate; disciplinary actions; appeal; invalidated certificate; effect.
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(1) Upon the successful completion of the examination by the applicant, a county assessor certificate shall be issued to him or her. (2) The Tax Commissioner shall establish a system for revocation or suspension of a certificate, including a certificate issued by the Property Tax…
Transferred to section 23-3202.
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[Repealed or reserved.]
Repealed. Laws 1982, LB 592, § 2.
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[Repealed or reserved.]
Repealed. Laws 1999, LB 36, § 41; Laws 1999, LB 194, § 40.
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[Repealed or reserved.]
Transferred to section 23-3204.
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[Repealed or reserved.]
Repealed. Laws 1986, LB 1105, § 2.
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[Repealed or reserved.]
Repealed. Laws 1997, LB 270, § 110.
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[Repealed or reserved.]
Transferred to section 23-3203.
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[Repealed or reserved.]
Transferred to section 77-1311.01.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-4301 Terms, defined.
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For purposes of sections 77-4301 to 77-4316: (1) Controlled substance shall mean any drug or substance, including an imitation controlled substance, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of Nebraska law. Controlled substance s…
Neb. Rev. Stat. § 77-4302 Possession by dealer; payment of tax required.
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No dealer may possess marijuana or controlled substances upon which a tax is imposed by section 77-4303 unless the tax has been paid on the marijuana or controlled substance as evidenced by an official stamp, label, or other indicium.
Neb. Rev. Stat. § 77-4303 Imposition of tax; rates.
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(1) A tax is hereby imposed on marijuana and controlled substances at the following rates: (a) On each ounce of marijuana or each portion of an ounce, one hundred dollars; (b) On each gram or portion of a gram of a controlled substance that is customarily sold by weight or volume…
Neb. Rev. Stat. § 77-4304 Stamps, labels, or other indicia; purchase; Tax Commissioner; duties.
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(1) Subject to the rules and regulations of the Tax Commissioner, official stamps, labels, or other indicia to be affixed to all marijuana and controlled substances shall be purchased from the Department of Revenue. The purchaser shall pay one hundred percent of face value for ea…
Neb. Rev. Stat. § 77-4305 Tax; due and payable; when.
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The tax imposed upon marijuana and controlled substances by section 77-4303 shall be due and payable immediately upon acquisition or possession of marijuana and controlled substances in this state by a dealer.
Neb. Rev. Stat. § 77-4306 Stamps, labels, or other indicia; affixed; when.
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If a dealer acquires or ships, transports, or imports into this state marijuana or a controlled substance and if the official stamp, label, or indicium evidencing the payment of the tax has not already been affixed, the dealer shall have it permanently affixed on the marijuana or…