™Your Policy Risk Impact Agent
1,940 sections in this chapter.
Neb. Rev. Stat. § 77-27,118 Income tax; corporate officer or employee; liable for tax; when.
0.3K chars
Any corporate officer or employee with the duty to pay income taxes imposed upon a corporation or to perform some other act required of a corporation shall be personally liable under section 77-1783.01 for the payment of such taxes or penalties in the event of willful failure on …
Neb. Rev. Stat. § 77-27,119 Income tax; Tax Commissioner; administer and enforce sections; prescribe forms; content; examination of return or report; uniform school district numbering system; audit by Auditor of Public Accounts or Legislative Audit Office; wrongful disclosure; exception; penalty.
18.1K chars
(1) The Tax Commissioner shall administer and enforce the income tax imposed by sections 77-2714 to 77-27,135, and he or she is authorized to conduct hearings, to adopt and promulgate such rules and regulations, and to require such facts and information to be reported as he or sh…
Neb. Rev. Stat. § 77-27,119.01 Income tax form; contribution to Wildlife Conservation Fund.
0.3K chars
The Tax Commissioner shall include on the individual income tax return form space in which the individual taxpayer may, if a refund is due, designate one dollar or a greater amount of such refund as a contribution to the Wildlife Conservation Fund created in section 37-811.
Neb. Rev. Stat. § 77-27,119.02 Tax Commissioner; provide information to Legislative Fiscal Analyst.
0.4K chars
Pursuant to section 50-420 and the duties prescribed in section 77-27,159, the Tax Commissioner shall upon request provide the Legislative Fiscal Analyst all information used to develop revenue projections under section 77-27,159 and all information used to develop fiscal notes t…
Neb. Rev. Stat. § 77-27,119.03 Disclosure of election to be taxed as retailer; authorized.
0.2K chars
Notwithstanding any other provision of the Nebraska Revenue Act of 1967, the Tax Commissioner or any employee of the Department of Revenue may disclose the election of another person made pursuant to section 77-2701.10.
Neb. Rev. Stat. § 77-27,119.05 Income tax form; contribution to Nebraska State Fair.
0.4K chars
On the individual income tax return forms for tax years 2003, 2004, and 2005, the Tax Commissioner shall include space in which the individual taxpayer may, if a refund is due, designate one dollar or a greater amount of the refund as a contribution to the Nebraska State Fair. In…
Neb. Rev. Stat. § 77-27,119.06 Nebraska State Fair contributions; disposition.
0.2K chars
The Tax Commissioner shall determine the total amount of contributions designated pursuant to section 77-27,119.05 each year, and the State Treasurer shall transfer such amount from the General Fund to the State Fair Cash Fund.
Neb. Rev. Stat. § 77-27,120 Income tax; Tax Commissioner; agreement with; effect.
0.8K chars
(1) The Tax Commissioner, or any person authorized in writing by him, is authorized to enter into an agreement with any person relating to the liability of such person, or of the person or estate for whom he acts, in respect to the tax imposed by the provisions of the Nebraska Re…
Neb. Rev. Stat. § 77-27,121 Income tax; Governor; Secretary of the Treasury; agreement.
0.6K chars
The Governor, with the advice and consent of the Legislature, is authorized to enter into an agreement with the Secretary of the Treasury of the United States or his delegate under which, to the extent provided by the terms of the agreement, the secretary or his delegate will adm…
Neb. Rev. Stat. § 77-27,122 Income tax; Governor; Secretary of the Treasury; agreement; costs; payment.
0.5K chars
The Governor, with the advice and consent of the Legislature, is authorized to enter into an agreement with the Secretary of the Treasury of the United States or his delegate under which, to the extent provided by the terms of the agreement, the Governor or his delegate will unde…
Neb. Rev. Stat. § 77-27,123 Income tax; service in armed forces; effect.
1.0K chars
(1) The period of service in the armed forces of the United States in a combat zone plus any period of continuous hospitalization outside this state attributable to such service plus the next one hundred eighty days shall be disregarded in determining, under regulations to be pro…
Neb. Rev. Stat. § 77-27,125 Tax, report, claim, notice, petition; mailing; postmark stamped; date of delivery.
2.0K chars
If any tax, report, claim, statement, notice, petition, or other document including, to the extent authorized by the Tax Commissioner, a return of estimated tax, required to be filed within a prescribed period or on or before a prescribed date under the authority of any provision…
Neb. Rev. Stat. § 77-27,126 Lists of taxpayers; other information; department provide; when.
0.4K chars
The Department of Revenue shall not be required to provide lists of taxpayers or any other information from applications, returns, or other reports to any person except for statistical compilations and for the purposes of enforcing the tax laws of this state or when the departmen…
Neb. Rev. Stat. § 77-27,127 Tax Commissioner; final action; appeal.
0.5K chars
Any final action of the Tax Commissioner may be appealed, and the appeal shall be in accordance with the Administrative Procedure Act. The appeal provided by this section shall be the exclusive remedy available to any taxpayer, and no other legal or equitable proceedings shall is…
Neb. Rev. Stat. § 77-27,128 Judicial review; exclusive remedy.
0.5K chars
The review provided by section 77-27,127 shall be the exclusive remedy available to any taxpayer for the review of the action in respect to the assessment of a proposed deficiency. No injunction or other legal or equitable process shall issue in any suit, action, or proceeding in…
Neb. Rev. Stat. § 77-27,129 Tax Commissioner; tax; deficiency; collection.
0.8K chars
The Tax Commissioner may collect a deficiency notwithstanding that an application for review in respect of such deficiency has been made by the taxpayer, unless the taxpayer at or before the time his application for review is made, has paid the deficiency, or has deposited with t…
Neb. Rev. Stat. § 77-27,130 Tax Commissioner; tax; deficiency; disallowed by court; effect; frivolous objections; damages.
2.1K chars
(1) If the amount of a deficiency determined by the Tax Commissioner is disallowed in whole or in part by the court of review, the amount so disallowed shall be credited or refunded to the taxpayer without the making of a claim therefor or, if payment has not been made, shall be …
Neb. Rev. Stat. § 77-27,131 Tax Commissioner; security required; when; sale of security; notice.
1.7K chars
(1) Unless otherwise specifically provided, the Tax Commissioner, whenever he or she deems it necessary to insure compliance with the provisions of the Nebraska Revenue Act of 1967, may require any person subject to the act to place with him or her such security as he or she may …
Neb. Rev. Stat. § 77-27,132 Revenue Distribution Fund; created; use; collections under act; disposition.
3.4K chars
(1) There is hereby created a fund to be designated the Revenue Distribution Fund which shall be set apart and maintained by the Tax Commissioner. Revenue not required to be credited to the General Fund or any other specified fund may be credited to the Revenue Distribution Fund.…
Neb. Rev. Stat. § 77-27,132.01 Tax Refund Fund balance; transfer; allocation.
0.2K chars
The balance of the Tax Refund Fund shall, on June 30, 1989, be transferred by the State Treasurer to the Revenue Distribution Fund and shall be allocated as required by the sections crediting amounts to the Tax Refund Fund prior to such date.
Neb. Rev. Stat. § 77-27,133 Nonresident; deficiency; action; process.
0.4K chars
Unless otherwise specifically provided for in the Nebraska Revenue Act of 1967, a deficiency assessed against a person not within this state may be prosecuted by an action in any court in this state having jurisdiction of the subject matter, and the court shall have in personam j…
Neb. Rev. Stat. § 77-27,134 Tax Commissioner; destroy obsolete returns, when.
0.2K chars
Unless specifically provided for in the Nebraska Revenue Act of 1967, after any period of limitations fixed by such act, the Tax Commissioner may destroy obsolete returns.
Neb. Rev. Stat. § 77-27,135 Notice; how given.
0.4K chars
Whenever any notice required to be given by the Tax Commissioner under the provisions of the Nebraska Revenue Act of 1967 may be given by mail, it shall be given by first-class, registered, or certified mail or, with the written permission of the taxpayer, by electronic mail or o…
Neb. Rev. Stat. § 77-27,135.01 Court ruling of unconstitutionality; effect.
0.3K chars
Any decision by a court of competent jurisdiction that a tax exemption or reduction or other special preference provided to an activity by the Nebraska Revenue Act of 1967 is unconstitutional for any reason shall result in the prospective or retroactive taxation of such activity …
Neb. Rev. Stat. § 77-27,139.01 Aid to municipalities; Municipal Equalization Fund; created; use; investment.
0.3K chars
The Municipal Equalization Fund is hereby created. The fund shall be used to provide state aid to equalize the property tax capacity of incorporated cities. Any money in the fund available for investment shall be invested by the state investment officer pursuant to the Nebraska C…
Neb. Rev. Stat. § 77-27,139.02 Aid to municipalities; terms, defined.
1.7K chars
For purposes of sections 77-27,139.01 to 77-27,139.04: (1) Average per capita property tax levy means the total property taxes levied by all incorporated municipalities in each population group for the immediately preceding fiscal year, except for the amount of property tax levie…
Neb. Rev. Stat. § 77-27,139.03 Aid to municipalities; calculation of state aid.
1.9K chars
(1) State aid provided to municipalities pursuant to sections 77-27,139.01 to 77-27,139.04 shall be calculated by determining the average property tax levy for operational purposes other than for principal and interest payments on the indebtedness of all incorporated municipaliti…
Neb. Rev. Stat. § 77-27,139.04 Aid to municipalities; funds; how distributed.
0.6K chars
The Department of Revenue shall determine the amount to be distributed to the various municipalities and certify such amounts by voucher to the Director of Administrative Services. The Municipal Equalization Fund shall be distributed on or before the first day of October, January…
Neb. Rev. Stat. § 77-27,142 Incorporated municipalities; sales and use tax; authorized; election.
7.4K chars
(1) Any incorporated municipality other than a city of the metropolitan class by ordinance of its governing body is hereby authorized to impose a sales and use tax of one-half percent, one percent, one and one-half percent, one and three-quarters percent, or two percent upon the …
Neb. Rev. Stat. § 77-27,142.01 Incorporated municipalities; sales and use tax; modification; election required, when.
2.0K chars
(1) The governing body of any incorporated municipality may submit the question of changing any terms and conditions of a sales and use tax previously authorized under section 77-27,142. Except as otherwise provided by section 77-27,142, the question of modification shall be subm…
Neb. Rev. Stat. § 77-27,142.02 Incorporated municipalities; sales and use tax; election; question; effect.
1.6K chars
Except as otherwise provided by subsection (2) of section 77-27,142, the power granted by section 77-27,142 shall not be exercised unless and until the question has been submitted at a primary, general, or special election held within the incorporated municipality and in which al…
Neb. Rev. Stat. § 77-27,142.03 Incorporated municipality; sales and use tax; petition to submit question.
0.6K chars
(1) If the qualified electors of any municipality, equal in number to at least ten percent of the votes cast at the last preceding municipal election, petition the governing body to submit the question at least seventy-five days before the next primary, general, or special electi…
Neb. Rev. Stat. § 77-27,142.04 Incorporated municipality; sales and use tax; election; notice.
0.6K chars
The governing body shall give notice of the submission of the question of imposing the sales and use tax upon the same transactions within such municipality on which the State of Nebraska is authorized to impose a tax, not more than thirty days nor less than ten days previous to …
Neb. Rev. Stat. § 77-27,142.05 Incorporated municipality; sales and use tax; previously authorized; continuation without election.
0.2K chars
Any incorporated municipality which had, prior to January 1, 1978, authorized a sales and use tax pursuant to section 77-27,142 may continue the tax without submitting the question of continuing such tax to a vote of the qualified electors.
Neb. Rev. Stat. § 77-27,143 Municipalities; sales and use tax laws; administration; termination; databases; required.
9.3K chars
(1) The administration of all sales and use taxes adopted under the Local Option Revenue Act shall be by the Tax Commissioner who may prescribe forms and adopt and promulgate reasonable rules and regulations in conformity with the act for the making of returns and for the ascerta…
Neb. Rev. Stat. § 77-27,144 Municipalities; sales and use tax; Tax Commissioner; collection; distribution; refunds; notice; deductions; qualifying business; duty to provide information.
7.4K chars
(1) The Tax Commissioner shall collect the tax imposed by any incorporated municipality concurrently with collection of a state tax in the same manner as the state tax is collected. The Tax Commissioner shall remit monthly the proceeds of the tax to the incorporated municipalitie…
Neb. Rev. Stat. § 77-27,145 Municipalities; sales and use tax; claims; remedies.
0.4K chars
Upon any claim of illegal assessment and collection, the taxpayer shall have the same remedies provided for claims of illegal assessment and collection of the state tax, it being the intention of the Legislature that the provisions of law which apply to the recovery of state taxe…
Neb. Rev. Stat. § 77-27,146 Municipalities; sales and use tax; disposition.
0.2K chars
The proceeds of the tax levied by an incorporated municipality under the authority of sections 77-27,142 to 77-27,148 shall be distributed to the incorporated municipality for deposit in its general fund.
Neb. Rev. Stat. § 77-27,147 Municipalities; sales and use tax; laws governing; source of transactions.
0.5K chars
All relevant provisions of the Nebraska Revenue Act of 1967, as amended from time to time, and not inconsistent with the Local Option Revenue Act, shall govern transactions, proceedings, and activities pursuant to any tax imposed under the Local Option Revenue Act. For purposes o…
Neb. Rev. Stat. § 77-27,148 Act, how cited.
0.1K chars
Sections 77-27,142 to 77-27,148 may be cited as the Local Option Revenue Act.
Neb. Rev. Stat. § 77-27,149 Terms, defined.
2.0K chars
As used in sections 77-27,149 to 77-27,155 unless the context otherwise requires: (1) Facility shall mean any system, equipment or apparatus, or disposal system, including disposal wells, or any treatment works, appliance, equipment, machinery or installation constructed, used or…
Neb. Rev. Stat. § 77-27,150 Refund; application; when; contents; hearing; approval.
1.5K chars
(1) An application for a refund of Nebraska sales and use taxes paid for any air or water pollution control facility may be filed with the Tax Commissioner by the owner of such facility in such manner and in such form as may be prescribed by the commissioner. The application for …
Neb. Rev. Stat. § 77-27,151 Refund; notice to Tax Commissioner; Department of Water, Energy, and Environment; duties.
0.8K chars
If the Department of Water, Energy, and Environment finds that a facility or multiple facilities at a single location are designed and operated primarily for control, capture, abatement, or removal of industrial or agricultural waste from air or water and are suitable, are reason…
Neb. Rev. Stat. § 77-27,152 Refund; notice; modify or revoke; when; effect.
1.5K chars
(1) The Tax Commissioner, after giving notice by mail to the applicant and giving an opportunity for a hearing, shall modify or revoke the refund whenever the following appears: (a) The refund was obtained by fraud or misrepresentation regarding the payment of tax on materials in…
Neb. Rev. Stat. § 77-27,153 Appeal; procedure.
0.9K chars
(1) A party aggrieved by the issuance, refusal to issue, revocation, or modification of a pollution control tax refund may appeal from the finding and order of the Tax Commissioner. The finding and order shall not affect the authority of the Department of Water, Energy, and Envir…
Neb. Rev. Stat. § 77-27,154 Rules and regulations.
0.4K chars
The Tax Commissioner may adopt and promulgate rules and regulations that are necessary for the administration of the Air and Water Pollution Control Tax Refund Act. Such rules and regulations shall not abridge the authority of the Department of Water, Energy, and Environment to d…
Neb. Rev. Stat. § 77-27,155 Act, how cited.
0.1K chars
Sections 77-27,149 to 77-27,155 shall be known as the Air and Water Pollution Control Tax Refund Act.
Neb. Rev. Stat. § 77-27,156 Nebraska Economic Forecasting Advisory Board; created.
0.3K chars
To assist the Governor in developing estimates of revenue pursuant to section 81-125 and the Legislature in setting the rates of the income tax and sales tax pursuant to section 77-2715.01, there is hereby created the Nebraska Economic Forecasting Advisory Board.
Neb. Rev. Stat. § 77-27,157 Board; membership; terms; officers; quorum; expenses.
1.5K chars
The Nebraska Economic Forecasting Advisory Board shall consist of nine members, five of whom shall be appointed by and serve at the pleasure of the Executive Board of the Legislative Council and four of whom shall be appointed by and serve at the pleasure of the Governor. The ori…
Neb. Rev. Stat. § 77-27,158 Board; meetings; duty.
0.9K chars
The Nebraska Economic Forecasting Advisory Board shall meet during the months of February and October of each year and during April of each odd-numbered year for the purpose of developing a consensus projection of economic activity in Nebraska. When determined to be necessary to …