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1,940 sections in this chapter.
Neb. Rev. Stat. § 77-27,159 Board; staff support; development of revenue estimates; considerations.
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The Legislative Fiscal Analyst and the Department of Revenue shall provide such staff support as the Nebraska Economic Forecasting Advisory Board may require. The Legislative Fiscal Analyst, in developing revenue estimates pursuant to section 50-419, and the Department of Revenue…
Neb. Rev. Stat. § 77-27,160 Legislative intent.
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It is the intent of the Legislature to establish and maintain a procedure to set off against a debtor's income tax refund or state lottery prize any debt which is assigned to the Department of Health and Human Services or which any individual not eligible as a public assistance r…
Neb. Rev. Stat. § 77-27,161 Terms, defined.
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For purposes of sections 77-27,160 to 77-27,173, unless the context otherwise requires: (1) Debt shall mean any liquidated amount due and owing any claimant which has accrued through assignment, contract, subrogation, court judgment, or operation of law, regardless of whether the…
Neb. Rev. Stat. § 77-27,162 Collection system; development; duties.
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The Department of Revenue, the Department of Administrative Services, and the Department of Health and Human Services shall develop and implement a collection system to carry out the intent of section 77-27,160.
Neb. Rev. Stat. § 77-27,163 Collection system; additional remedy.
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The collection remedy authorized by sections 77-27,160 to 77-27,173 is in addition to and not in substitution for any other remedy available by law.
Neb. Rev. Stat. § 77-27,163.01 Costs of health services; setoff; Department of Health and Human Services; duties; amount of setoff; priority of claims.
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The Department of Health and Human Services shall use the procedures in this section and sections 77-27,160 to 77-27,173 to setoff against a debtor's income tax refund the costs of health services provided to a child of the debtor if: (1) The debtor is required by court or admini…
Neb. Rev. Stat. § 77-27,164 Department of Health and Human Services; adopt rules and regulations.
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The Department of Health and Human Services shall adopt and promulgate rules and regulations necessary to carry out the purposes of sections 77-27,160 to 77-27,173.
Neb. Rev. Stat. § 77-27,165 Notice of claim to debtor; contents.
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The Department of Health and Human Services shall send notification to the debtor of the assertion of the department's rights, or of the rights of an individual not eligible as a public assistance recipient, to all or a portion of the debtor's income tax refund. The notice shall …
Neb. Rev. Stat. § 77-27,166 Submission of certified debt; when effective; Lottery Division of the Department of Revenue; duties.
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(1) The Department of Health and Human Services may submit any certified debt of twenty-five dollars or more to the Department of Revenue except when the validity of the debt is legitimately in dispute. The submission of debts of past due support shall be a continuous submission …
Neb. Rev. Stat. § 77-27,167 Notice of pending refund or state lottery prize.
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If a debtor identified by the Department of Health and Human Services pursuant to section 77-27,165 or 77-27,166 is determined by the Department of Revenue to be entitled to a refund of twenty-five dollars or more or a state lottery prize, the Department of Health and Human Servi…
Neb. Rev. Stat. § 77-27,168 Notice of claim to refund or state lottery prize; contents.
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(1) Upon receipt of notification pursuant to section 77-27,167 that a debtor is entitled to a refund or a state lottery prize, the Department of Health and Human Services shall, within twenty days, send written notification to the debtor of an assertion of its rights, or of the r…
Neb. Rev. Stat. § 77-27,169 Debtor; application for hearing; when effective; hearing.
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A written application, pursuant to sections 77-27,165 and 77-27,168, by a debtor for a hearing shall be effective upon mailing the application, postage prepaid and properly addressed, to the Department of Health and Human Services. If the Department of Health and Human Services r…
Neb. Rev. Stat. § 77-27,170 Appeal.
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Any appeal of an action taken at or as a result of a hearing held pursuant to section 77-27,169 shall be in accordance with the Administrative Procedure Act.
Neb. Rev. Stat. § 77-27,171 Certification of debt; when; procedure; deduction from refund or state lottery prize.
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(1) Upon final determination of the amount and validity of the debt due and owing by means of the hearing provided for in section 77-27,169 or by the taxpayer's default through failure to request a hearing pursuant to section 77-27,168, the Department of Health and Human Services…
Neb. Rev. Stat. § 77-27,172 Completion of setoff; notice.
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When the Department of Health and Human Services receives all or a portion of a certified debt pursuant to section 77-27,171, the department shall notify the debtor of the completion of the setoff. Such notice shall include the final amount of the refund or state lottery prize to…
Neb. Rev. Stat. § 77-27,173 Costs of setoffs; reimbursement.
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The Department of Health and Human Services shall reimburse the Department of Revenue and the Department of Administrative Services for all reasonable and necessary costs incurred by the Department of Revenue and the Department of Administrative Services in setting off debts purs…
Neb. Rev. Stat. § 77-27,174 Act, how cited.
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Sections 77-27,174 to 77-27,184 shall be known and may be cited as the Tax Refund Setoff Act.
Neb. Rev. Stat. § 77-27,175 Agency, defined.
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As used in the Tax Refund Setoff Act, unless the context otherwise requires, agency shall mean the Department of Revenue, any other body in the executive branch of state government, any political subdivision of this state, or the federal Internal Revenue Service.
Neb. Rev. Stat. § 77-27,176 Purpose of act; limitation.
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The purpose of the Tax Refund Setoff Act is to provide the Tax Commissioner with the authority to enter into an agreement with the Commissioner of Internal Revenue to establish a reciprocal tax refund setoff system substantially similar to such act. The Tax Commissioner shall not…
Neb. Rev. Stat. § 77-27,177 Tax refund setoff system; operation.
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The tax refund setoff system shall allow the state government to offset a person's delinquent federal tax liability against any state tax refund due to such person. The delinquent tax liability shall include all tax liability, interest, penalties, fees, and any other charges accr…
Neb. Rev. Stat. § 77-27,178 Delinquent federal tax liability; identification; joint tax return; presumption.
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The Commissioner of Internal Revenue shall provide a system to identify persons having delinquent tax liability under federal taxing laws. On or before dates specified in the agreement, the Commissioner of Internal Revenue shall supply the Department of Revenue with information n…
Neb. Rev. Stat. § 77-27,179 Tax refund setoff; procedure; joint return; how treated.
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(1) If the Department of Revenue determines that a person identified as having a delinquent tax liability is entitled to a tax refund: (a) The Department of Revenue shall transfer the full amount of the refund or the amount equal to any debts owed the state or any of its politica…
Neb. Rev. Stat. § 77-27,180 Setoff; notice; contents.
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Within thirty days of a transfer pursuant to section 77-27,179, the Department of Revenue shall notify the person, and his or her spouse in the case of a joint return, of the transfer. If an agency, other than the Department of Revenue, or the Commissioner of Internal Revenue is …
Neb. Rev. Stat. § 77-27,181 Application for hearing; when effective.
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A written application for a hearing pursuant to section 77-27,180 shall be effective upon mailing the application, postage prepaid and properly addressed, to the appropriate agency.
Neb. Rev. Stat. § 77-27,182 Hearing and appeal; procedure.
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If the Department of Revenue receives a written application for a hearing, it shall proceed with notice and hearing as for a contested case pursuant to the Administrative Procedure Act. The validity and amount of the liability shall be determined and any adjustments made. No issu…
Neb. Rev. Stat. § 77-27,183 Improper setoff; how treated.
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In the case of an improper setoff, the agency receiving the benefit of the setoff by having a purportedly delinquent tax paid shall be liable to the taxpayer for payment of any setoff, penalty, and interest.
Neb. Rev. Stat. § 77-27,184 Tax Commissioner; adopt rules and regulations.
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The Tax Commissioner may adopt and promulgate rules and regulations necessary to accomplish the purpose of the Tax Refund Setoff Act.
Neb. Rev. Stat. § 77-27,187 Act, how cited.
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Sections 77-27,187 to 77-27,195 shall be known and may be cited as the Nebraska Advantage Rural Development Act.
Neb. Rev. Stat. § 77-27,187.01 Terms, defined.
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For purposes of the Nebraska Advantage Rural Development Act, unless the context otherwise requires: (1) Any term has the same meaning as used in the Nebraska Revenue Act of 1967; (2) Equivalent employees means the number of employees computed by dividing the total hours paid in …
Neb. Rev. Stat. § 77-27,187.02 Application; deadline; contents; fee; written agreement; contents; foreign adversarial company; ineligible.
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(1) To earn the incentives set forth in the Nebraska Advantage Rural Development Act, the taxpayer shall file an application for an agreement with the Tax Commissioner. There shall be no new applications for incentives filed under this section after December 31, 2027. (2) The app…
Neb. Rev. Stat. § 77-27,187.03 Legislative findings.
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The Legislature hereby finds and declares that it is the policy of this state to make revisions in Nebraska's tax structure to encourage businesses to locate in rural areas of Nebraska in order to decrease unemployment, create new jobs, and increase investment in rural areas of t…
Neb. Rev. Stat. § 77-27,188 Tax credit; allowed; when; amount; repayment.
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(1) A refundable credit against the taxes imposed by the Nebraska Revenue Act of 1967 shall be allowed to any taxpayer who has an approved application pursuant to the Nebraska Advantage Rural Development Act, who is engaged in a qualified business as described in section 77-27,18…
Neb. Rev. Stat. § 77-27,188.01 Tax credit; claim; use; payment by contractor; how treated; applicability of section.
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(1) The credit allowed under section 77-27,188 may be used to obtain a refund of state sales and use taxes paid or against the income tax liability of the taxpayer or may be used as a refundable credit claimed on an income tax return of the taxpayer. The return need not reflect a…
Neb. Rev. Stat. § 77-27,188.02 Failure to maintain investment and employment level; effect.
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If the taxpayer does not maintain the increases in the level of investment and employment described in subsection (1) of section 77-27,188 to create a credit for at least three years after the year for which the credit was first allowed, the taxpayer shall lose all used and unuse…
Neb. Rev. Stat. § 77-27,188.03 Employees; verification of status required; exclusion.
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(1) The Tax Commissioner shall not approve or grant to any person any tax incentive under the Nebraska Advantage Rural Development Act unless the taxpayer provides evidence satisfactory to the Tax Commissioner that the taxpayer electronically verified the work eligibility status …
Neb. Rev. Stat. § 77-27,189 Qualified business, defined.
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(1) A qualified business means any business engaged in: (a) Storage, warehousing, distribution, transportation, or sale of tangible personal property; (b) Livestock production; (c) Conducting research, development, or testing for scientific, agricultural, animal husbandry, food p…
Neb. Rev. Stat. § 77-27,190 Employment expansion; how determined.
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(1) A taxpayer shall be deemed to have new equivalent employees when the new equivalent employees hired during a taxable year are in addition to the number of total equivalent employees in the taxable year preceding the date of application. (2) Qualifying business employees who w…
Neb. Rev. Stat. § 77-27,191 Investment increase; how determined.
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(1) A taxpayer shall be deemed to have made an increased investment in this state to the extent the value of the property used or available for use exceeds the value of all property used or available for use on the last day of the taxable year previous to the date the application…
Neb. Rev. Stat. § 77-27,192 Existing business acquisition, disposal, reorganization, or relocation; computation; certain transactions excluded.
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(1)(a) If the taxpayer acquires an existing business, the increases determined in sections 77-27,190 and 77-27,191 shall be computed as though the taxpayer had owned the business for the entire taxable year preceding the date of application. (b) If the taxpayer disposes of an exi…
Neb. Rev. Stat. § 77-27,194 Credit; when transferable.
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The credit allowed under the Nebraska Advantage Rural Development Act shall not be transferable except in the following situations: (1) Any credit allowable to a partnership, a limited liability company, a subchapter S corporation, a cooperative, including a cooperative exempt un…
Neb. Rev. Stat. § 77-27,194.01 Refund claims; interest not allowable.
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For all refund claims filed on or after October 1, 1998, interest shall not be allowable on any refunds paid because of benefits earned under the Nebraska Advantage Rural Development Act.
Neb. Rev. Stat. § 77-27,195 Report; contents; joint hearing.
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(1) The Tax Commissioner shall prepare a report identifying the amount of investment in this state and the number of equivalent jobs created by each taxpayer claiming a credit pursuant to the Nebraska Advantage Rural Development Act. The report shall include the amount of credits…
Neb. Rev. Stat. § 77-27,196.01 Changes to sections; when operative; credits; applicability of act.
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(1) The changes made in sections 77-27,188, 77-27,188.02, 77-27,190, 77-27,192, 77-27,193, and 77-27,194 by Laws 1997, LB 886, shall become operative for all credits earned in tax years beginning, or deemed to begin, on and after January 1, 1998. For all credits earned in tax yea…
Neb. Rev. Stat. § 77-27,197 Legislative intent.
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It is the intent of the Legislature to establish and maintain a procedure to set off against a debtor's income tax refund any debt owed to the Department of Labor which has accrued as a result of an individual's liability for the repayment of unemployment insurance benefits deter…
Neb. Rev. Stat. § 77-27,198 Collection system; departments implement.
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The Department of Revenue, the Department of Administrative Services, and the Department of Labor shall develop and implement a collection system to carry out the intent of section 77-27,197.
Neb. Rev. Stat. § 77-27,199 Terms, defined.
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For purposes of sections 77-27,197 to 77-27,209: (1) Debt means combined tax due and payable to the Department of Labor pursuant to sections 48-655 and 48-656 or erroneous benefit payments due and payable to the department pursuant to sections 48-665 and 48-665.01; and (2) Refund…
Neb. Rev. Stat. § 77-27,200 Collection remedy; cumulative.
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The collection remedy authorized by sections 77-27,197 to 77-27,209 shall be in addition to and not in substitution for any other remedy available by law.
Neb. Rev. Stat. § 77-27,201 Debt; submission for collection; when.
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The Department of Labor may submit any debt of twenty-five dollars or more to the Department of Revenue for collection pursuant to sections 77-27,197 to 77-27,209 except when the validity of the debt has not been finally determined by the debtor's exercise or failure to exercise …
Neb. Rev. Stat. § 77-27,202 Department of Labor; Department of Revenue; notifications required.
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(1) If a debtor identified by the Department of Labor pursuant to section 77-27,201 is determined by the Department of Revenue to be entitled to a refund of twenty-five dollars or more, the Department of Revenue shall notify the Department of Labor that a refund is pending. (2) U…
Neb. Rev. Stat. § 77-27,203 Application for hearing; adjustment to debt.
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A written application pursuant to section 77-27,202 by a debtor for a hearing shall be effective upon receipt of the application by the Department of Labor. If the department receives a timely written application contesting its claim to a refund, it shall grant a hearing to the t…