Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Neb. Rev. Stat. § 77-4307 Tax Commissioner; rules and regulations.
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The Tax Commissioner shall adopt and promulgate rules and regulations necessary to carry out sections 77-4301 to 77-4316.
Neb. Rev. Stat. § 77-4308 Sections, how construed.
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Nothing in sections 77-4301 to 77-4316 shall in any manner provide immunity for a dealer from criminal prosecution pursuant to Nebraska law.
Neb. Rev. Stat. § 77-4309 Dealer; violations; penalties; statute of limitations.
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Any dealer violating sections 77-4301 to 77-4316 shall be subject to a penalty of one hundred percent of the tax in addition to the tax imposed by section 77-4303. The penalty shall be collected as part of the tax. A dealer distributing or possessing marijuana or a controlled sub…
Neb. Rev. Stat. § 77-4310 Tax Commissioner; assessment and collection of tax and penalties; duties.
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The Tax Commissioner shall (1) based on personal knowledge or information available to the commissioner, assess the tax and applicable penalties upon any dealer subject to tax under section 77-4302 who has not paid the tax when due, (2) mail to the dealer at the dealer's last-kno…
Neb. Rev. Stat. § 77-4310.01 Tax proceeds; distribution.
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Proceeds of the tax imposed by section 77-4303 shall be remitted to the State Treasurer for credit as follows: (1) Five percent of such proceeds shall be credited to the Marijuana and Controlled Substances Tax Administration Cash Fund; and (2) Of the remaining proceeds: (a) Fifty…
Neb. Rev. Stat. § 77-4310.02 Overpayment of tax; Tax Commissioner; powers and duties; stamps, nonreturnable.
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(1) If the Tax Commissioner determines that any tax imposed by sections 77-4301 to 77-4316 has been paid more than once or has been erroneously or illegally collected or computed, the Tax Commissioner shall set forth that fact in his or her records and the amount collected may be…
Neb. Rev. Stat. § 77-4310.03 Marijuana and Controlled Substances Tax Administration Cash Fund; created; use; investment.
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There is hereby created the Marijuana and Controlled Substances Tax Administration Cash Fund. Money in the fund shall be used by the Tax Commissioner for the purposes of administering, collecting, and enforcing the tax imposed by section 77-4303, except that transfers may be made…
Neb. Rev. Stat. § 77-4311 Tax determination; notice; requirements; jeopardy determination; effect.
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Notice of a determination that the tax imposed by section 77-4303 is due and owing shall be personally served or mailed to the dealer within six years after the Tax Commissioner knows or has information available to make such determination. A determination that a dealer does not …
Neb. Rev. Stat. § 77-4312 Jeopardy determination; petition for redetermination; procedure; deficiency; interest; seized property; sale; when; procedure; return of property; conditions; injunction; Tax Commissioner; powers.
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(1) Any person who receives a notice of jeopardy determination of the tax imposed by section 77-4303 may petition the Tax Commissioner for a redetermination of the amount of the assessed deficiency. (2) The petition for redetermination shall be filed within ten days of the receip…
Neb. Rev. Stat. § 77-4313 Injunction; suit prohibited.
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No person may bring suit to enjoin the assessment or collection of any taxes, interest, or penalties imposed by sections 77-4301 to 77-4316.
Neb. Rev. Stat. § 77-4314 Tax and penalties; presumption; admissibility of evidence.
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The tax and penalties assessed by the Tax Commissioner shall be presumed to be valid and correctly determined and assessed. The burden shall be upon the taxpayer to show their incorrectness or invalidity. Any statement or any other certificate by the Tax Commissioner of the amoun…
Neb. Rev. Stat. § 77-4315 Report; confidential; information; inadmissible; when.
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Neither the Tax Commissioner nor a public employee may reveal facts contained in a report required by sections 77-4301 to 77-4316. Information contained in any report required by the Tax Commissioner shall not be used against the dealer in any criminal proceeding, unless independ…
Neb. Rev. Stat. § 77-4316 Tax Commissioner; powers; subpoena; enforcement.
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For purposes of determining the correctness of any report, determining the amount of tax that should have been paid, determining whether or not the dealer should have made a report or paid taxes, or collecting any taxes under sections 77-4301 to 77-4316, the Tax Commissioner may …
Neb. Rev. Stat. § 77-4401 Good Life Transformational Projects Act, how cited.
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Sections 77-4401 to 77-4407 shall be known and may be cited as the Good Life Transformational Projects Act.
Neb. Rev. Stat. § 77-4402 Purpose of act; legislative findings.
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(1) The purpose of the Good Life Transformational Projects Act is to promote and develop the general and economic welfare of this state and its communities by providing support for unique Nebraska projects that will attract new industries and employment opportunities and further …
Neb. Rev. Stat. § 77-4403 Terms, defined.
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For purposes of the Good Life Transformational Projects Act: (1) Additional good life district retailer means a for-profit, as described in subdivision (8)(c) of this section, retailer that opens a new location in a good life district, has retail space at the time the good life d…
Neb. Rev. Stat. § 77-4404 Good life district; application; contents; confidential; limitations.
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(1) Until December 31, 2024, any person may apply to the department to create a good life district. All applications shall be in writing and shall contain: (a) A description of the proposed project to be undertaken within the good life district, including a description of any exi…
Neb. Rev. Stat. § 77-4404.01 Sharing of information; authorized; rules and regulations.
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(1) The Department of Economic Development and the Department of Revenue may share information, including information of a confidential nature, as needed to properly administer the Good Life Transformational Projects Act. (2) The Department of Economic Development may adopt and p…
Neb. Rev. Stat. § 77-4405 Good life district; project; approval; eligibility; reports required; reduced sales tax rate; sales tax refund; offset; boundary adjustments; procedure; development and design standards; project areas; established; procedure.
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(1) If the department finds that creation of the good life district would not exceed the limits prescribed in subsection (4) of section 77-4404 and the project described in the application meets the eligibility requirements of this section, the application shall be approved. (2) …
Neb. Rev. Stat. § 77-4406 Good life district; terminate; conditions.
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(1) The department shall terminate a good life district established pursuant to section 77-4405 if: (a) Commitments for ten percent of the investment threshold required under subdivision (2)(a) of section 77-4405 have not been made within three years after establishment of such d…
Neb. Rev. Stat. § 77-4407 Act; not construed to limit authority of political subdivision.
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No provision in the Good Life Transformational Projects Act shall be construed to limit the existing statutory authority of any political subdivision.
Neb. Rev. Stat. § 77-4408 Good Life District Economic Development Act, how cited.
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Sections 77-4408 to 77-4431 shall be known and may be cited as the Good Life District Economic Development Act.
Neb. Rev. Stat. § 77-4409 Legislative findings.
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The Legislature finds that: (1) There is a high degree of competition among states and municipalities in our nation in their efforts to provide incentives for businesses to expand or to locate in their respective jurisdictions; and (2) Municipalities in Nebraska are unable to eff…
Neb. Rev. Stat. § 77-4410 Terms, defined.
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For purposes of the Good Life District Economic Development Act, unless the context otherwise requires: (1) Allocated sales taxes means state sales taxes on or after October 1, 2025, that are allocated by the Tax Commissioner to the city in which all or a portion of the good life…
Neb. Rev. Stat. § 77-4411 Good life district economic development program; election required; procedure.
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(1) The authority of a city to establish a good life district economic development program and to appropriate local sources of revenue to such program is subject to approval by a vote of a majority of the registered voters of the city voting upon the question. (2) The question ma…
Neb. Rev. Stat. § 77-4412 Good life district economic development program; establishment; ordinance; contents; contracts and agreements; authorized; project areas; provisions applicable; eminent domain.
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(1) Upon approval by the voters, the governing body of the city may establish a good life district economic development program for any area within the city which is included in a good life district established pursuant to the Good Life Transformational Projects Act, and the city…
Neb. Rev. Stat. § 77-4413 Good life district economic development program; local sources of revenue; business occupation tax; allocated sales tax; local option sales and use tax; requirements.
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(1)(a) Upon establishing a good life district economic development program, the city is authorized to establish a general business occupation tax as a local source of revenue. Such occupation tax may be imposed upon the businesses and users of space located within the good life d…
Neb. Rev. Stat. § 77-4414 Good life district economic development fund; requirements.
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(1) Any city which has established a good life district economic development program shall establish a separate good life district economic development fund for such program, and may establish subaccounts in such fund as determined appropriate. All funds derived from local source…
Neb. Rev. Stat. § 77-4415 Local sources of revenue; use.
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All local sources of revenue established for a good life district economic development program, and received for such program, shall be deposited in the applicable good life district economic development fund of the city when received. Any funds in the good life district economic…
Neb. Rev. Stat. § 77-4416 Good life district economic development program; audit.
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The city shall provide for an annual, outside, independent audit of each good life district economic development program by a qualified independent accounting firm, the cost of which may be charged by the city to the applicable good life district economic development fund. The in…
Neb. Rev. Stat. § 77-4417 Nebraska Budget Act; not applicable; when.
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The Nebraska Budget Act shall not apply to any good life district economic development program or local sources of revenue dedicated to such program.
Neb. Rev. Stat. § 77-4418 Issuance of bonds; purpose; not general obligation of city.
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(1) Any city which has established a good life district economic development program may from time to time issue bonds as provided in sections 77-4418 to 77-4426. Such bonds shall be in such principal amounts as the city's governing body authorizes to provide sufficient funds to …
Neb. Rev. Stat. § 77-4419 Issuance of bonds; immunity.
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The members of a city's governing body and any person executing bonds issued under the Good Life District Economic Development Act shall not be liable personally on such bonds by reason of the issuance thereof.
Neb. Rev. Stat. § 77-4420 Issuance of bonds; authorization; form.
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(1) Bonds issued or delivered under the Good Life District Economic Development Act shall be authorized by resolution of the city's governing body, may be issued and secured under a resolution, trust indenture, or other security instrument in one or more series, and shall bear su…
Neb. Rev. Stat. § 77-4421 Bonds; signatures; validity.
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If any of the officers whose signatures appear on any bonds issued under the Good Life District Economic Development Act cease to be such officers before the delivery of such obligations, such signatures shall nevertheless be valid and sufficient for all purposes to the same exte…
Neb. Rev. Stat. § 77-4422 Bonds, contracts, and other obligations; powers of city.
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Any city may in connection with the issuance of its bonds, entry into any contract, or delivery of other obligations under the Good Life District Economic Development Act: (1) Redeem the bonds, covenant for their redemption, and provide the terms and conditions of redemption; (2)…
Neb. Rev. Stat. § 77-4423 Refunding bonds; authorized; proceeds; investment.
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(1) Any city which has issued bonds pursuant to the Good Life District Economic Development Act or the Community Development Law, and such bonds remain unpaid and are outstanding, is hereby authorized to issue refunding bonds with which to call and redeem all or any part of such …
Neb. Rev. Stat. § 77-4424 Refunding bonds; provisions applicable.
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The issue of refunding bonds, the manner of sale, the maturities, interest rates, form, and other details thereof, the security therefor, the rights of the holders thereof, and the rights, duties, and obligations of the city in respect of the same shall be governed by the provisi…
Neb. Rev. Stat. § 77-4425 Bonds; securities; investment authorized.
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Bonds issued pursuant to the Good Life District Economic Development Act shall be securities in which all public officers and instrumentalities of the state and all political subdivisions, insurance companies, trust companies, banks, savings and loan associations, investment comp…
Neb. Rev. Stat. § 77-4426 Bonds, contracts, and other obligations; consent and other proceedings not required.
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(1) Bonds may be issued, contracts may be entered into, and other obligations may be incurred, under the Good Life District Economic Development Act without obtaining the consent of any department, division, commission, board, bureau, or instrumentality of this state and without …
Neb. Rev. Stat. § 77-4427 Validity and enforceability of bonds, contracts, and agreements; presumption.
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In any suit, action, or proceeding involving the validity or enforceability of any bonds, contract, or agreement of a city pursuant to the Good Life District Economic Development Act, or the security therefor, brought after the lapse of thirty days after the authorization by the …
Neb. Rev. Stat. § 77-4428 Bonds; tax exempt.
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All bonds of a city issued pursuant to the Good Life District Economic Development Act are declared to be issued for an essential public and governmental purpose and, together with interest thereon and income therefrom, shall be exempt from all taxes.
Neb. Rev. Stat. § 77-4429 Bondholders; pledge and agreement of the state.
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The State of Nebraska does hereby pledge to and agree with the holders of any bonds issued pursuant to the Good Life District Economic Development Act and with those persons who may enter into contracts with any city pursuant to the act that the state will not alter, impair, or l…
Neb. Rev. Stat. § 77-4430 Act, how construed.
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The powers conferred by the Good Life District Economic Development Act shall be in addition and supplemental to the powers conferred by any other law and shall be independent of and in addition to any other provisions of the law of Nebraska, including, without limitation, the Lo…
Neb. Rev. Stat. § 77-4431 Sharing of information; authorized; rules and regulations.
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(1) The Department of Economic Development and the Department of Revenue may share information, including information of a confidential nature, as needed to properly administer the Good Life District Economic Development Act. (2) The Department of Economic Development may adopt a…
Neb. Rev. Stat. § 77-4501 Rental company; collect fee; when; use; effect on growth limit on budget; collection.
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(1) Except as provided in subsection (6) of this section, rental companies engaged in the business of renting private passenger motor vehicles used to carry fifteen passengers or less for periods of thirty-one days or less shall collect, at the time the vehicle is rented in Nebra…
Neb. Rev. Stat. § 77-4601 Estimate of General Fund net receipts; certification by Tax Commissioner and Legislative Fiscal Analyst.
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On or before July 15 of each year, the Tax Commissioner and the Legislative Fiscal Analyst shall certify the monthly estimate of General Fund net receipts for each month of the current fiscal year. Such certification shall be filed electronically with the Clerk of the Legislature…
Neb. Rev. Stat. § 77-4602 Actual General Fund net receipts; public statement by Tax Commissioner; Tax Commissioner; duties; transfer of funds; when.
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(1) Within fifteen days after the end of each month, the Tax Commissioner shall provide a public statement of actual General Fund net receipts, a comparison of such actual net receipts to the monthly estimated net receipts from the most recent forecast provided by the Nebraska Ec…
Neb. Rev. Stat. § 77-4603 Special session of Legislature; new certification required; recertification; when.
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(1) If an estimate of General Fund net receipts is changed in a regular or extraordinary meeting of the Nebraska Economic Forecasting Advisory Board and such change results in a special session of the Legislature to revise current fiscal year General Fund appropriations, the Tax …
Repealed. Laws 1996, LB 891, § 1.
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[Repealed or reserved.]