Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Neb. Rev. Stat. § 77-801 Public service entity; furnish information; confidentiality; Property Tax Administrator; duties.
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(1) All public service entities shall, on or before April 15 of each year, furnish a statement specifying such information as may be required by the Property Tax Administrator on forms prescribed by the Tax Commissioner to determine and distribute the entity's total taxable value…
Neb. Rev. Stat. § 77-801.01 Terms, defined.
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As used in sections 77-801 to 77-804: (1) Nonoperating property means property owned or leased by a public service entity that does not contribute to the entity's function; (2) Operating property means property owned or leased that contributes to a public service entity's functio…
Neb. Rev. Stat. § 77-801.02 Tax Commissioner; powers.
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The Tax Commissioner shall have power to require any officer, agent, or servant of any public service entity having any portion of its property in this state to attend a hearing and to answer under oath questions regarding the property. The Tax Commissioner shall have power to is…
Neb. Rev. Stat. § 77-802 Property Tax Administrator; valuation; apportionment of tax.
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The Property Tax Administrator shall apportion the total taxable value including the franchise value to all taxing subdivisions in proportion to the ratio of the original cost of all operating real and tangible personal property of that public service entity having a situs in tha…
Neb. Rev. Stat. § 77-802.01 County assessor; duties; lien.
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For purposes of certifying values pursuant to section 13-509, the county assessor shall include the public service entity value as certified by the Property Tax Administrator pursuant to section 77-802. The taxes so levied shall be included upon the personal property tax roll and…
Neb. Rev. Stat. § 77-802.02 Public service entity; appeals.
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On or before September 10, if a public service entity feels aggrieved, such public service entity may file an appeal with the Tax Commissioner. The Tax Commissioner shall act upon the appeal and shall issue a written order mailed to the entity within seven days after the date of …
Neb. Rev. Stat. § 77-803 Public service entity; failure to furnish statement or information; penalty; waiver.
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For each day's failure to furnish the statement required by section 77-801 or for each day's failure to furnish the information as required on those statements, the public service entity may be assessed a penalty in the amount of one hundred dollars, except that the penalty shall…
Neb. Rev. Stat. § 77-804 Sale of entity; report required; penalty; waiver.
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Any sale of a public service entity as defined in section 77-801.01 shall be reported by the purchaser to the Property Tax Administrator within thirty days from the date of the sale. The purchaser shall identify the seller, the date of the sale, any change in name of the entity, …
Repealed. Laws 1951, c. 256, § 9.
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[Repealed or reserved.]
Repealed. Laws 1951, c. 256, § 9.
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[Repealed or reserved.]
Repealed. Laws 1951, c. 256, § 9.
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[Repealed or reserved.]
Repealed. Laws 1951, c. 256, § 9.
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[Repealed or reserved.]
Repealed. Laws 1951, c. 256, § 9.
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[Repealed or reserved.]
Repealed. Laws 1951, c. 256, § 9.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-907 Terms, defined.
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As used in Chapter 77, article 9, unless the context otherwise requires: (1) Domestic, foreign, and alien insurance companies shall have the meanings as set forth in section 44-103 and shall include reciprocal or interinsurance exchanges and their designated attorneys in fact as …
Neb. Rev. Stat. § 77-908 Insurance companies; tax on gross premiums; rate; exceptions.
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(1) Every insurance company organized under the stock, mutual, assessment, or reciprocal plan, except fraternal benefit societies, which is transacting business in this state shall, on or before March 1 of each year, pay a tax to the director of one percent of the gross amount of…
Repealed. Laws 1986, LB 1114, § 23.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-910 Computation of tax; forms; department furnish; audit of returns; erroneous payment; refund; limitation.
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(1) The computation of the taxes as provided in Chapter 77, article 9, shall be made on forms furnished by the Department of Insurance and shall be forwarded to the department together with a sworn statement by an appropriate fiscal officer of the company attesting the accuracy o…
Neb. Rev. Stat. § 77-911 Tax; failure to remit; license rescinded; notice; hearing; appeal.
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The director shall rescind or refuse to reissue the license of any company which fails to remit its taxes in conformity with Chapter 77, article 9. Prior to rescinding such license, the director shall issue an order to such company directing the company to show cause why such res…
Neb. Rev. Stat. § 77-912 Tax; Director of Insurance; disposition; exceptions.
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The Director of Insurance shall transmit fifty percent of the taxes paid in conformity with Chapter 44, article 1, and Chapter 77, article 9, to the State Treasurer, forty percent of such taxes paid to the General Fund, and ten percent of such taxes paid to the Mutual Finance Ass…
Neb. Rev. Stat. § 77-913 Insurance Tax Fund; created; use; investment; allocation.
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The Insurance Tax Fund is created. The State Treasurer shall receive the funds paid pursuant to Chapter 77, article 9, and except as provided in sections 77-912 and 77-918 shall keep all money received in the Insurance Tax Fund. Any money in the fund available for investment shal…
Repealed. Laws 1986, LB 1114, § 23.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-915 Tax; challenge to constitutionality; tax paid under protest; credit refund.
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(1) Commencing with taxes imposed for 1985 or any subsequent year, if a taxpayer believes any tax imposed pursuant to Chapter 77, article 9, is unconstitutional and chooses to challenge such tax, the taxpayer shall pay the tax under protest and, within thirty days after payment o…
Neb. Rev. Stat. § 77-916 Tax; no injunction allowed.
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No injunction shall be granted restraining the collection of taxes levied pursuant to Chapter 77, article 9. The provisions of section 77-915 shall be the exclusive remedy available to the taxpayer.
Neb. Rev. Stat. § 77-917 Political subdivision; return of funds not required.
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Any political subdivision which has received funds pursuant to section 77-913 shall not be required to return any funds received pursuant to such section resulting from a final order or judgment of a court that such tax is unconstitutional.
Neb. Rev. Stat. § 77-918 Prepayment of tax; when due; Premium and Retaliatory Tax Suspense Fund; created; investment.
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Insurers transacting insurance in this state whose annual tax for the preceding taxable year was four thousand dollars or more shall make prepayments of the annual taxes imposed pursuant to Chapter 77, article 9, and related retaliatory taxes imposed pursuant to Chapter 44, artic…