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1,940 sections in this chapter.
Neb. Rev. Stat. § 77-2505 Insurance company; no additional retaliatory tax.
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An insurance company claiming a Nebraska affordable housing tax credit against any premium and related retaliatory taxes due under section 44-150, 77-908, or 81-523 shall not be required to pay any additional retaliatory tax as a result of claiming the tax credit. The tax credit …
Neb. Rev. Stat. § 77-2506 Recapture or disallowance of federal credit; Nebraska credit recaptured.
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If a portion of any federal low-income housing tax credits taken on a qualified project is required to be recaptured or is otherwise disallowed under 26 U.S.C. 42 during the 6-year period described in subsection (2) of section 77-2503, a portion of the Nebraska affordable housing…
Neb. Rev. Stat. § 77-2507 Rules and regulations.
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The authority and the Department of Revenue may adopt and promulgate rules and regulations to carry out the Affordable Housing Tax Credit Act.
Neb. Rev. Stat. § 77-2508 Changes made by Laws 2022, LB800, or Laws 2025, LB182; applicability.
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(1) The changes made in sections 77-2502, 77-2503, and 77-2505 by Laws 2022, LB800, shall apply to taxable years beginning or deemed to begin on or after January 1, 2023. (2) The changes made in sections 77-2502, 77-2503, and 77-2506 by Laws 2025, LB182, shall apply to taxable ye…
Neb. Rev. Stat. § 77-2601 Terms, defined.
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For purposes of sections 77-2601 to 77-2615: (1) Person means and includes every individual, firm, association, joint-stock company, partnership, limited liability company, syndicate, corporation, trustee, or other legal entity, including any Indian tribe or instrumentality there…
Neb. Rev. Stat. § 77-2602 Cigarette tax; rate; disposition of proceeds; priority.
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(1) Every stamping agent engaged in distributing or selling cigarettes at wholesale in this state shall pay to the Tax Commissioner of this state a special privilege tax. This shall be in addition to all other taxes. It shall be paid prior to or at the time of the sale, gift, or …
Neb. Rev. Stat. § 77-2602.01 Tax; liability of consumer or user; collection.
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The impact of the tax levied by Chapter 77, article 26, is hereby declared to be on the vendee, user, consumer, or possessor of cigarettes in this state, and when such tax is paid by any other person, such payment shall be construed as an advance payment, and shall thereafter be …
Neb. Rev. Stat. § 77-2602.03 Increase in tax; applicability; stamping agents; duties; credit to wholesaler.
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The increase in the tax shall apply to all unused stamps, meter impressions, and packages of stamped cigarettes owned by stamping agents at 12:01 a.m. on the day the increase becomes operative. On the date any change in the tax takes effect, each stamping agent shall take an inve…
Neb. Rev. Stat. § 77-2602.04 Bonds; limitation on pledge of revenue.
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Notwithstanding any other provision of law, for bonds issued on or after July 1, 2008, funds received by the issuer pursuant to section 77-2602 shall not be pledged for repayment of bonds, except that such funds may be pledged for repayment of refunding bonds issued to refund bon…
Neb. Rev. Stat. § 77-2602.05 Cigarette tax; exempt transaction; refund; application; documentation; interest; tax refund formula authorized.
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(1) A person that paid taxes applicable under section 77-2602 on cigarettes sold in an exempt transaction shall be eligible for a refund of the taxes paid on those cigarettes. (2) Exempt transactions, for purposes of this section and section 69-2703, are defined as: (a) Cigarette…
Neb. Rev. Stat. § 77-2602.06 Governor; agreement with federally recognized Indian tribe authorized; contents; tribal taxes; additional agreement, compact, or treaty authorized.
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(1) The Governor or his or her designated representative may negotiate and execute an agreement with the governing body of any federally recognized Indian tribe within the State of Nebraska concerning the collection and dissemination of any cigarette tax or other tobacco product …
Neb. Rev. Stat. § 77-2603 Tax; stamps; tax meter impressions; requirements; stamping agent; license; application; form; service of process; corporate surety bond; Tax Commissioner; duties; directory license; application; term.
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(1) The tax, as levied in section 77-2602, shall be paid and stamps or cigarette tax meter impressions shall be affixed or printed with a cigarette tax meter by the person having possession and ownership of such cigarettes after the same shall have come to rest in this state and …
Neb. Rev. Stat. § 77-2603.01 Tribal stamp; authorized.
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The state may enter into an agreement with an Indian tribe pursuant to section 77-2602.06 which contemplates the use of a tribal stamp for sales of cigarettes on an Indian tribe's Indian country in lieu of the cigarette stamp required under section 77-2603.
Neb. Rev. Stat. § 77-2604 Tax Commissioner; reports; contents; when due.
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(1) Every stamping agent, wholesale dealer, and retail dealer who is subject to sections 77-2601 to 77-2623 shall make and file with the Tax Commissioner, on or before the fifteenth day of each calendar month in the manner prescribed by the Tax Commissioner, true, correct, and sw…
Neb. Rev. Stat. § 77-2604.01 Cigarette sales; reports required; contents.
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(1) Any person that sells cigarettes from this state into another state shall, within fifteen days following the end of each month, file a report in the manner prescribed by the Tax Commissioner and certify to the state that the report is complete and accurate. (2) The report sha…
Neb. Rev. Stat. § 77-2605 Cigarette purchase or sale records; inspection.
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The books, records, papers, receipts, invoices, and supply of cigarettes of any person, including wholesale and retail dealers, stamping agents, and persons transporting cigarettes, subject to the provisions of sections 77-2601 to 77-2615 which pertain to the purchase or sale of …
Neb. Rev. Stat. § 77-2606 Stamps; affix; cancellation.
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Before being delivered to the consumer, each package of cigarettes shall have securely affixed thereto a suitable stamp or cigarette tax meter impression denoting the tax thereon. Any stamp so affixed shall be properly canceled prior to removal or consumption under such regulatio…
Neb. Rev. Stat. § 77-2607 Stamping agent; stock; exempt from tax; conditions.
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Each stamping agent may set aside such portion of the stamping agent's stock of cigarettes as is not intended to be sold or given away in this state and it will not be necessary to affix the stamps or tax meter impressions thereon required under section 77-2606, except that if su…
Neb. Rev. Stat. § 77-2608 Tax Commissioner; duties; audit; discount; funds; disposition.
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The Tax Commissioner shall prepare and have suitable stamps for use on each kind of piece or package of cigarettes, except when cigarette tax meter impressions are affixed. Requisition for the preparation of such stamps shall be made through the materiel division of the Departmen…
Neb. Rev. Stat. § 77-2609 Stamps; spoiled and unused; destruction; conditions.
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Any spoiled or unused stamps in the hands of the Tax Commissioner shall be destroyed upon the joint certificate of the Tax Commissioner, the State Treasurer, and the Secretary of State, setting forth the number, denomination, and face value of the same. Such certificate shall rel…
Neb. Rev. Stat. § 77-2610 Stamps; redemption by Tax Commissioner; errors; adjust.
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Upon the written request of the original purchaser thereof and upon the return of any unused stamps, the Tax Commissioner shall redeem such stamps. The Tax Commissioner shall prepare a voucher showing the amount of such returned unused stamps and shall cause to be drawn a warrant…
Neb. Rev. Stat. § 77-2611 Stamps; unlawful sale.
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It shall be unlawful for any person to sell unused stamps except as otherwise herein provided.
Neb. Rev. Stat. § 77-2612 Tax Commissioner; personnel; rules and regulations; stamping agent; license; fee.
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The Tax Commissioner may employ, with the advice and consent of the Governor, a sufficient number of inspectors, clerks, assistants, and agents to enforce sections 77-2601 to 77-2623, including the collection of all stamp taxes and all revenue from cigarette tax meters. In such e…
Neb. Rev. Stat. § 77-2613 State Treasurer; disbursements for administration.
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The State Treasurer shall place all sums of money received under sections 77-2601 to 77-2615 as provided in section 77-2602, and from time to time, upon voucher approved by the Tax Commissioner, disburse such sum or sums as may be necessary to administer and carry out the provisi…
Neb. Rev. Stat. § 77-2614 License; permit; stamp; alter; forge; counterfeit; violations; penalty.
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Any person who, with intent to defraud the state, shall make, alter, forge, or counterfeit any license, permit, stamp, or cigarette tax meter impression provided for in sections 77-2601 to 77-2615, or who shall have in his or her possession any forged, counterfeited, spurious, or…
Neb. Rev. Stat. § 77-2615 Prohibited acts; violations; penalty; prima facie evidence.
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Any person who violates sections 77-2601 to 77-2615, or any rule or regulation adopted and promulgated in accordance therewith, for which a specific penalty is not otherwise provided or who shall, except as permitted by sections 77-2601 to 77-2615, sell, deliver, or accept, with …
Neb. Rev. Stat. § 77-2615.01 Licensees; disciplinary action; procedure; appeal; joint and several liability; when.
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(1) In addition to sections 77-2615 and 77-2622, for any violation of sections 77-2601 to 77-2623 or the rules and regulations adopted and promulgated under such sections, the Tax Commissioner may: (a) After notice and hearing, suspend or revoke the licenses of any person license…
Neb. Rev. Stat. § 77-2616 Use tax; rate.
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There is hereby levied and imposed a tax upon the use of all cigarettes, as defined by section 77-2601, used in this state, except such cigarettes upon which the tax imposed by section 77-2602 has been paid. The amount of such use tax shall be at the rate provided in section 77-2…
Neb. Rev. Stat. § 77-2617 Use tax; payment; report.
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Every person, firm, corporation, or association, using cigarettes subject to taxation on the use thereof under the provisions of sections 77-2616 to 77-2619, shall pay such tax and make report thereof to the Tax Commissioner under such rules and regulations as may be prescribed b…
Neb. Rev. Stat. § 77-2618 Use tax; delinquent; penalty.
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If the tax provided for in section 77-2616 is not paid within such time as may be prescribed for payment thereof by rules and regulations prescribed by the Tax Commissioner, the same shall become delinquent and a penalty of twenty-five percent shall be added thereto, together wit…
Neb. Rev. Stat. § 77-2619 Use tax; violation; penalty.
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Any person, firm, corporation, or association, that shall willfully fail, neglect, or refuse to make any report required by sections 77-2616 to 77-2619, or by rules and regulations lawfully promulgated thereunder, or that shall knowingly make any false statement in any such repor…
Neb. Rev. Stat. § 77-2620 Contraband cigarettes; confiscation; destruction.
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All cigarettes subject to the tax as imposed by section 77-2602, to which stamps have not been affixed or tax impressions made, as required by sections 77-2601 to 77-2615, except as permitted by the provisions of section 77-2607, when found in any place in this state are declared…
Neb. Rev. Stat. § 77-2621 Common carrier; unstamped cigarettes; bond; conditions; permit; fee.
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Any common carrier of merchandise owning or operating any railroad, express company, bus, truck, or other transportation line or routes for the transportation of merchandise in the State of Nebraska, upon application and filing of a bond in form and penalty and with such sureties…
Neb. Rev. Stat. § 77-2622 Common carrier; unstamped cigarettes; bond; permit; violation; penalty.
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Failure to comply with section 77-2621 shall be cause for revocation of the permit issued under section 77-2621 and forfeiture of the bond posted pursuant to section 77-2621.
Neb. Rev. Stat. § 77-2623 Tax return; deficiency; notification; delivery.
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(1) As soon as practicable after any return is filed, the Tax Commissioner shall examine the return. If the commissioner, in his or her judgment, finds that the return is incorrect and any amount of tax due from a stamping agent, wholesale dealer, or retail dealer who is subject …
Neb. Rev. Stat. § 77-27,100 Income tax; claim for refund; limitation.
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The action authorized in section 77-2798 shall be filed within three years from the last date prescribed for filing the return or within one year from the date the tax was paid, or within thirty days after the denial of a claim for refund by the Tax Commissioner.
Neb. Rev. Stat. § 77-27,101 Income tax; action for refund; judgment.
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In any action for a refund, the court may render judgment for the taxpayer for any part of the tax, interest, penalties, or other amounts found to be erroneously paid, together with interest on the amount of the overpayment. The amount of any judgment against the Tax Commissioner…
Neb. Rev. Stat. § 77-27,102 Income tax; collection; unpaid tax; notice.
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(1) The income tax imposed by the Nebraska Revenue Act of 1967 shall be collected by the Tax Commissioner and he may establish the mode or time for the collection of any amount due under the provisions of such act if not otherwise specified. The Tax Commissioner shall, upon reque…
Neb. Rev. Stat. § 77-27,103 Income tax; due and unpaid; collection; lien foreclosure.
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Any (1) tax due and unpaid under the provisions of the Nebraska Revenue Act of 1967, (2) interest, penalty, or addition to such tax, (3) tax, interest, penalty, or addition to such tax which has been erroneously refunded, and (4) deficiency shall constitute a debt to the State of…
Neb. Rev. Stat. § 77-27,107 Income tax; demand for payment; notice; collection.
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(1) When notice and demand for the payment of income tax is given to a taxpayer and it appears to the Tax Commissioner that it is not practicable to locate property of the taxpayer sufficient in amount to cover the amount of tax due, he or she shall send a copy of the notice prov…
Neb. Rev. Stat. § 77-27,108 Income tax; collection; comity with other states.
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The courts of this state shall recognize and enforce liabilities for income taxes lawfully imposed by any other state which extends a like comity to this state, and the duly authorized office of any such state may sue for the collection of such a tax in the courts of this state. …
Neb. Rev. Stat. § 77-27,109 Income tax; refusal to file return; refusal to produce records; Tax Commissioner; powers; contempt proceedings.
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(1) If any person willfully refuses to file an income tax return required by the provisions of the Nebraska Revenue Act of 1967, the Tax Commissioner may apply to a judge of the district court for the county in which the person resides, or, in the case of a corporation, the count…
Neb. Rev. Stat. § 77-27,110 Income tax; liability of transferee.
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(1) The liability, at law or in equity, of a transferee of property of a taxpayer for any income tax, addition to such tax, penalty or interest due the Tax Commissioner under the provisions of the Nebraska Revenue Act of 1967, shall be assessed, paid and collected in the same man…
Neb. Rev. Stat. § 77-27,111 Income tax; taxpayer; depart from state; conceal property; Tax Commissioner; powers.
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(1) If the Tax Commissioner finds that a taxpayer is about to (a) depart from the State of Nebraska, (b) remove his property therefrom, (c) conceal himself or his property therein, or (d) do any other act tending to prejudice or render wholly or partially ineffectual any proceedi…
Neb. Rev. Stat. § 77-27,112 Income tax; taxpayer; bankruptcy; Tax Commissioner; tax; assessment; collection.
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(1) Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding or the appointment of a receiver for any taxpayer in any receivership proceeding before any court of the United States or any state or territory or of the District of Columbia, any deficiency, to…
Neb. Rev. Stat. § 77-27,113 Income tax; evasion; penalty.
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Any person who willfully attempts in any manner to evade any income tax imposed by the provisions of the Nebraska Revenue Act of 1967 or the payment thereof shall, in addition to other penalties provided by law, be guilty of a Class IV felony.
Neb. Rev. Stat. § 77-27,114 Income tax; failure to collect, withhold, deduct, account for, or pay; penalty.
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Any person required under the provisions of the Nebraska Revenue Act of 1967 to collect, withhold, deduct, and truthfully account for and pay over any income tax imposed by the act who willfully fails to collect, withhold, deduct, or truthfully account for and pay over such tax s…
Neb. Rev. Stat. § 77-27,115 Income tax; taxpayer; failure to pay, account or keep records; penalty.
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Any person required under the provisions of the Nebraska Revenue Act of 1967 to pay any income tax or estimated tax, or required by the provisions of such act to make a return, other than a return of estimated tax, keep any records, or supply any information, who willfully fails …
Neb. Rev. Stat. § 77-27,116 Income tax; false return; penalty.
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Any person who willfully makes and subscribes any return, statement or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; or willf…
Neb. Rev. Stat. § 77-27,117 Income tax; prosecution for violation of act; limitation; Attorney General; concurrent jurisdiction.
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Any prosecution under income tax provisions of the Nebraska Revenue Act of 1967 shall be instituted within three years after the commission of the offense, except that the period of limitation shall be four years for the offenses described in sections 77-27,113, 77-27,115, and 77…