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1,940 sections in this chapter.
Neb. Rev. Stat. § 77-2110 Tax; fiduciary; property not in gross estate or transfer; recover.
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In all cases in which any property required to be included in the gross estate or total amount of the generation-skipping transfer referred to in section 77-2108 does not come into possession of the personal representative, executor, or administrator as such, he or she shall, in …
Neb. Rev. Stat. § 77-2111 Tax; fiduciary; contributions; recovery.
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Any personal representative, executor, administrator, trustee, or other person acting in a fiduciary capacity who has paid or may be required to pay any transfer tax and any person who has paid more than the proportionate amount of the tax apportionable to him or her under sectio…
Neb. Rev. Stat. § 77-2112 Tax; county court; jurisdiction; determination; district court; jurisdiction.
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The county court of the county wherein the estate of the decedent is being probated shall have jurisdiction in the probate proceedings to hear and determine the apportionment and proration of such tax as set out in section 77-2108. The district court of the county of which the de…
Neb. Rev. Stat. § 77-2113 Tax; filings required.
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(1) The personal representative of every estate subject to the tax imposed by sections 77-2101 to 77-2116 shall file with the Tax Commissioner within twelve months from the date of death of the decedent: (a) An estate tax return on forms prescribed by the Tax Commissioner for tax…
Neb. Rev. Stat. § 77-2114 Tax filing; Tax Commissioner; powers and duties; failure to file; penalty.
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(1) Within thirty days after a transfer tax return or the federal determination is filed pursuant to section 77-2113, whichever is later, the Tax Commissioner shall examine it to determine the correct amount of tax. (a) If the Tax Commissioner finds that the amount of tax on the …
Neb. Rev. Stat. § 77-2115 Tax; records confidential; exception; penalty.
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(1) If the Tax Commissioner or any official or employee of the Tax Commissioner, the State Treasurer, or the Department of Administrative Services makes known in any manner the value of any estate or any particular set forth or disclosed in any report, state tax return, federal t…
Neb. Rev. Stat. § 77-2116 Changes by Laws 2002, LB 905; applicability.
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The changes made by Laws 2002, LB 905, apply to decedents dying and to generation-skipping transfers made on and after January 1, 2003.
Neb. Rev. Stat. § 77-212 Hospitals providing for supportive medical services to patients; exempt from in lieu of tax payment.
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Space provided for supportive medical services to patients in hospitals shall be exempt from section 77-211.
Neb. Rev. Stat. § 77-213 Recreational Trail Easement Property Tax Exemption Act, how cited.
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Sections 77-213 to 77-218 shall be known and may be cited as the Recreational Trail Easement Property Tax Exemption Act.
Neb. Rev. Stat. § 77-214 Legislative findings and declarations.
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The Legislature finds and declares that the purpose of the Recreational Trail Easement Property Tax Exemption Act is to serve a public purpose by: (1) Promoting public health and wellness through access to recreational trails; (2) Encouraging economic development and tourism by e…
Neb. Rev. Stat. § 77-215 Terms, defined.
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For purposes of the Recreational Trail Easement Property Tax Exemption Act: (1) Eligible holder means: (a) A municipality, county, agency, or a land trust accredited by the Land Trust Alliance authorized to hold recreational trail easements within the State of Nebraska; or (b) A …
Neb. Rev. Stat. § 77-216 Recreational trail easement; taxpayer; apply for property tax exemption.
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(1) A taxpayer who encumbers their property with a perpetual recreational trail easement may apply for a property tax exemption for the portion of the property which has been encumbered with the easement as provided in section 77-202.01. The forms for such applications shall be p…
Neb. Rev. Stat. § 77-217 Recreational trail easement; qualifications for property tax exemption.
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To qualify for the property tax exemption, the easement shall: (1) Be perpetual and recorded with the appropriate county register of deeds; (2) Provide public access and connect to existing or planned regional trails or significant local attractions, such as parks, waterways, cul…
Neb. Rev. Stat. § 77-218 Rules and regulations.
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The Department of Revenue shall adopt and promulgate rules and regulations necessary to carry out the Recreational Trail Easement Property Tax Exemption Act. Such rules and regulations shall include: (1) Clear guidelines for nonprofit organizations to demonstrate their eligibilit…
Neb. Rev. Stat. § 77-2201 Warrants; payment; order of presentation.
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All warrants upon the State Treasurer or the treasurer of any county, city, school district, learning community, or other municipal corporation shall be paid in the order of their presentation therefor.
Neb. Rev. Stat. § 77-2202 Warrants; registration; form of record.
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The State Treasurer and the treasurer of every county, city, school district, learning community, or other municipal corporation shall keep a warrant register, which register shall show in columns arranged for that purpose the number, the date, and the amount of each warrant pres…
Neb. Rev. Stat. § 77-2203 Warrants; registration; manner of making.
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Whenever a warrant is presented for payment to any such treasurer and there is not sufficient money on hand to the credit of the proper fund to pay the same, it shall be the duty of every such treasurer to enter such warrant in his warrant register for payment in the order of its…
Neb. Rev. Stat. § 77-2204 Warrants; investment of educational trust funds; when authorized.
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Whenever the State Treasurer is authorized by the Board of Educational Lands and Funds to invest the educational trust funds of the state in state warrants, he shall pay the owner or holder of any state warrant legally drawn, upon its presentation, and surrender the amount thereo…
Neb. Rev. Stat. § 77-2205 Warrants; payment; time limitation; file claim with State Claims Board.
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The State Treasurer shall not pay any warrant which is presented to him or her for payment more than two years after the date of its issuance if issued prior to October 1, 1992, or one year after the date of its issuance if issued on or after October 1, 1992, and any such warrant…
Neb. Rev. Stat. § 77-2206 Warrants; registration; order of payment; notice to holder; exception.
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It shall be the duty of every treasurer to pay each registered warrant in the order of its registration to its proper fund when there is sufficient money in the treasury to the credit of the proper fund against which the registered warrant is drawn. In such a case, the treasurer …
Neb. Rev. Stat. § 77-2208 Payments to county; county treasurer; receipt.
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Except in counties with populations of four hundred thousand or more, every county treasurer may make duplicate receipts for all sums paid into his or her office, which receipts shall show the source from which such funds are derived and shall, by distinct lines and columns, show…
Neb. Rev. Stat. § 77-2209 Payments to municipality; municipal treasurer; receipt.
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The treasurer of every city or village shall make duplicate receipts for all sums which shall be paid into his office, which receipts shall show the source from which such funds are derived, and shall, by distinct lines and columns, show the amount received to the credit of each …
Neb. Rev. Stat. § 77-2210 Treasurer's books; how kept.
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Every such treasurer shall daily, as money is received, foot the several columns of his cash book and of his register, and carry the amounts forward, and at the close of each year, in case the amount of money received by such treasurer is insufficient to pay the warrants register…
Neb. Rev. Stat. § 77-2211 Treasurer's books; penalty for neglect to keep.
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Any such treasurer who shall fail regularly to enter upon his cash book the amounts so received and receipted for, or who shall fail to keep his cash book footed from day to day as required by section 77-2210, for the space of three days, shall forfeit for each offense the sum of…
Neb. Rev. Stat. § 77-2212 Treasurer's books; inspection.
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The cash book, register and retained receipts of every such treasurer shall at all times be open to the inspection of any person in whose name any warrants are registered and unpaid.
Neb. Rev. Stat. § 77-2213 Treasurer; failure to notify holders of registered warrants; penalty.
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Any treasurer who shall, for a period of five days after money in amount sufficient to pay any registered warrant in its order has been received, fail to mail notice thereof to the person registering such warrant, shall forfeit to such person ten percent on the amount of such war…
Neb. Rev. Stat. § 77-2214 Treasurer; failure to register or pay warrants in order; penalty.
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Any treasurer who shall fail to register any warrant in the order of its presentation therefor, or shall fail to pay the same in the order of its registration as required under section 77-2206, shall be liable on his or her official bond to each and every person, the payment of w…
Neb. Rev. Stat. § 77-2215 Lost warrants; replacement issued; conditions; stop-payment order.
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(1) Whenever it shall be made to appear to the satisfaction of any officer, except the Director of Administrative Services, authorized by law to issue warrants, that any warrant issued by him or her has been lost or destroyed, such officer shall have authority to issue a replacem…
Neb. Rev. Stat. § 77-23,100 Deposits in excess of insured or guaranteed amount; qualified trustee; duties.
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(1) Any bank, capital stock financial institution, or qualifying mutual financial institution in which public money or public funds have been deposited which satisfies its requirement to secure the deposit of public money or public funds in excess of the amount insured or guarant…
Neb. Rev. Stat. § 77-23,101 Qualified trustee; requirements.
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Any Federal Reserve Bank, branch of a Federal Reserve Bank, a federal home loan bank, or another responsible bank which is authorized to exercise trust powers, capital stock financial institution which is authorized to exercise trust powers, or qualifying mutual financial institu…
Neb. Rev. Stat. § 77-23,102 Default; procedure.
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(1) When the director determines that a bank, capital stock financial institution, or qualifying mutual financial institution which secures the deposit of public money or public funds using the single bank pooled method has experienced an event of default the director shall proce…
Neb. Rev. Stat. § 77-23,103 Charges or compensation of qualified trustee.
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Any charges or compensation of a qualified trustee for acting as such under the Public Funds Deposit Security Act shall be paid by the bank, capital stock financial institution, or qualifying mutual financial institution and in no event shall be chargeable to any governmental uni…
Neb. Rev. Stat. § 77-23,104 Assignment of securities; when.
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In lieu of placing its unqualified endorsement on each security, a bank, capital stock financial institution, or qualifying mutual financial institution depositing, pledging, or granting a security interest in securities pursuant to subsection (1) of section 77-2398 that are not …
Neb. Rev. Stat. § 77-23,105 Reports required.
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Upon request of a governmental unit, a bank, capital stock financial institution, or qualifying mutual financial institution shall report as of the date of such request the amount of public money or public funds deposited in such bank, capital stock financial institution, or qual…
Neb. Rev. Stat. § 77-23,106 Public money or public funds; prompt payment.
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The public money or public funds in the bank, capital stock financial institution, or qualifying mutual financial institution shall be paid promptly on the order of the custodial official or governmental unit depositing the public money or public funds in such bank, capital stock…
Neb. Rev. Stat. § 77-23,107 Liability.
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The director and the administrator under the Public Funds Deposit Security Act shall, except for actions or inactions that constitute gross negligence or intentional wrongful acts, be immune from liability for any act required of or authorized for the director and the administrat…
Neb. Rev. Stat. § 77-23,108 Rules and regulations.
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The director may adopt and promulgate rules and regulations, establish policies and procedures, prescribe forms, or issue orders as may be necessary to accomplish the purposes of the Public Funds Deposit Security Act.
Neb. Rev. Stat. § 77-23,109 Public Entities Pooled Investment Act, how cited.
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Sections 77-23,109 to 77-23,114 shall be known and may be cited as the Public Entities Pooled Investment Act.
Neb. Rev. Stat. § 77-23,110 Terms, defined.
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For purposes of the Public Entities Pooled Investment Act: (1) Bank means a state-chartered or federally chartered bank which has a main chartered office in this state, any branch thereof in this state, or any branch in this state of a state-chartered or federally chartered bank …
Neb. Rev. Stat. § 77-23,111 Local government investment pool; authorized; restrictions.
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An eligible entity may invest its funds and funds under its control through a local government investment pool if the governing body of the eligible entity by ordinance or resolution authorizes investment in the pool. A local government investment pool may only invest the funds i…
Neb. Rev. Stat. § 77-23,112 Required disclosure statements.
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A local government investment pool shall display and include in all advertising, in all marketing materials, and on any Internet website or mobile application it maintains the following conspicuous statements: (1) Investments in a local government investment pool are not insured …
Neb. Rev. Stat. § 77-23,113 General investment strategy.
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The general investment strategy for a local government investment pool shall be to invest all funds of eligible entities to accomplish the following objectives, which are listed in order of priority: (1) Preservation and safety of principal; (2) Liquidity; and (3) Yield.
Neb. Rev. Stat. § 77-23,114 License or registration; required, when.
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Any agent, employee, or representative of an investment advisor acting on behalf of a local government investment pool who solicits, purchases, or sells securities or eligible investments on behalf of the local government investment pool shall hold and maintain any license or reg…
Neb. Rev. Stat. § 77-2301 State funds; deposit of funds; conditions.
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(1) The State Treasurer shall deposit, and at all times keep on deposit for safekeeping, in the state or national banks, or some of them doing business in this state and of approved standing and responsibility, the amount of money in his or her hands belonging to the several curr…
Neb. Rev. Stat. § 77-2302 Federal Deposit Insurance Corporation references; how construed.
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For purposes of any law requiring a bank, capital stock financial institution as defined under section 77-2366, or qualifying mutual financial institution as defined under section 77-2365.01 to secure the deposit of public money or public funds in excess of the amount insured by …
Neb. Rev. Stat. § 77-2303 State funds; depositories; bond required; approval; conditions.
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For the security of funds deposited under the provisions of sections 77-2301 to 77-2309, the State Treasurer shall require all such depositories to give bond for the safekeeping of payments of such deposits. The officers of the bank seeking to qualify as a depository shall be ine…
Neb. Rev. Stat. § 77-2304 State funds; depositories; form of bond.
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Such bond shall be in substance as follows: Know all Men by these Presents, That we .......... as principals, and .......... as sureties, are held and firmly bound unto the State of Nebraska, in the just and full sum of .......... Dollars, for the payment of which, well and truly…
Neb. Rev. Stat. § 77-2305 State funds; depositories; limitations on amount deposited in any one bank.
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The State Treasurer shall not have on deposit in any bank giving a guaranty bond more than the amount insured or guaranteed by the Federal Deposit Insurance Corporation plus the maximum amount of the bond given by the bank, nor any bank giving a personal bond more than the amount…
Neb. Rev. Stat. § 77-2306 State funds; depositories; security in lieu of bonds.
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In lieu of a bond as provided in section 77-2305, any bank making application to become a depository under the provisions of sections 77-2301 to 77-2309 may give security as provided in the Public Funds Deposit Security Act to the State Treasurer.
Neb. Rev. Stat. § 77-2309 State funds; State Treasurer; duty to secure best terms possible.
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It is made the duty of the State Treasurer to use all reasonable and proper means to secure to the state the best terms for the depositing of the money belonging to the state, consistent with the safekeeping and prompt payment of the funds of the state when demanded.