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1,940 sections in this chapter.
Neb. Rev. Stat. § 77-27,204 Appeal; procedure.
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Any appeal of an action taken or as a result of a hearing held pursuant to section 77-27,203 shall be in accordance with the Administrative Procedure Act.
Neb. Rev. Stat. § 77-27,205 Final determination; certification of debt; Department of Administrative Services; duties.
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Upon the final determination of the amount and validity of the debt due and owing, by means of the hearing provided for in section 77-27,203 or by the taxpayer's default through failure to request a hearing, the Department of Labor shall certify the debt to the Department of Admi…
Neb. Rev. Stat. § 77-27,206 Notification to debtor; contents.
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When the Department of Labor receives all or a portion of a certified debt pursuant to section 77-27,205, the department shall notify the debtor of the completion of the setoff and amount received. Such notice shall include the final amount of the refund to which the debtor was e…
Neb. Rev. Stat. § 77-27,207 Reimbursement of costs.
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The Department of Labor shall reimburse the Department of Revenue and the Department of Administrative Services for all reasonable and necessary costs incurred in setting off debts pursuant to sections 77-27,197 to 77-27,209.
Neb. Rev. Stat. § 77-27,208 Setoffs; priorities.
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Setoffs against state income tax refunds shall have priority in the following order: (1) Setoffs by the Department of Health and Human Services; (2) Setoffs by the Internal Revenue Service; (3) Setoffs by the Department of Labor; and (4) Setoffs by the Department of Motor Vehicle…
Neb. Rev. Stat. § 77-27,209 Rules and regulations.
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The Department of Labor shall adopt and promulgate rules and regulations necessary to carry out sections 77-27,197 to 77-27,209.
Neb. Rev. Stat. § 77-27,210 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 state income tax refund any debt owed to the Department of Motor Vehicles which has accrued as a result of an individual's liability for motor fuel taxes pursuant to section 66…
Neb. Rev. Stat. § 77-27,211 Collection system; departments implement.
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The Department of Revenue, the Department of Administrative Services, and the Department of Motor Vehicles shall develop and implement a collection system to carry out the intent of section 77-27,210.
Neb. Rev. Stat. § 77-27,212 Terms, defined.
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For purposes of sections 77-27,210 to 77-27,221: (1) Debt means motor fuel taxes due and payable to the Department of Motor Vehicles pursuant to section 66-1405; and (2) Refund means any Nebraska state income tax refund which the Department of Revenue determines to be due an indi…
Neb. Rev. Stat. § 77-27,213 Collection remedy; cumulative.
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The collection remedy authorized by sections 77-27,210 to 77-27,221 shall be in addition to and not in substitution for any other remedy available by law.
Neb. Rev. Stat. § 77-27,214 Debt; submission for collection; when.
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The Department of Motor Vehicles may submit any debt of twenty-five dollars or more to the Department of Revenue for collection pursuant to sections 77-27,210 to 77-27,221 except when the validity of the debt has not been finally determined by the debtor's exercise or failure to …
Neb. Rev. Stat. § 77-27,215 Department of Motor Vehicles; Department of Revenue; notifications required.
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(1) If a debtor identified by the Department of Motor Vehicles pursuant to section 77-27,214 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 Motor Vehicles that a refund…
Neb. Rev. Stat. § 77-27,216 Application for hearing; adjustment to debt.
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A written application pursuant to section 77-27,215 by a debtor for a hearing shall be effective upon receipt of the application by the Department of Motor Vehicles. If the department receives a timely written application contesting its claim to a refund, it shall grant a hearing…
Neb. Rev. Stat. § 77-27,217 Appeal; procedure.
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Any appeal of an action taken or as a result of a hearing held pursuant to section 77-27,216 shall be in accordance with the Administrative Procedure Act.
Neb. Rev. Stat. § 77-27,218 Final determination; certification of debt; Department of Administrative Services; duties.
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Upon the final determination of the amount and validity of the debt due and owing, by means of the hearing provided for in section 77-27,216 or by the taxpayer's default through failure to request a hearing, the Department of Motor Vehicles shall certify the debt to the Departmen…
Neb. Rev. Stat. § 77-27,219 Notification to debtor; contents.
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When the Department of Motor Vehicles receives all or a portion of a certified debt pursuant to section 77-27,218, the department shall notify the debtor of the completion of the setoff and amount received. Such notice shall include the final amount of the refund to which the deb…
Neb. Rev. Stat. § 77-27,220 Reimbursement of costs.
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The Department of Motor Vehicles shall reimburse the Department of Revenue and the Department of Administrative Services for all reasonable and necessary costs incurred in setting off debts pursuant to sections 77-27,210 to 77-27,221.
Neb. Rev. Stat. § 77-27,221 Rules and regulations.
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The Department of Motor Vehicles shall adopt and promulgate rules and regulations necessary to carry out sections 77-27,210 to 77-27,221.
Neb. Rev. Stat. § 77-27,222 Internal Revenue Code amendment; Tax Commissioner; duties; report.
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(1) Within sixty days after an amendment of the Internal Revenue Code is enacted, the Tax Commissioner shall prepare and submit to the Governor, the Legislative Fiscal Analyst, the Speaker of the Legislature, and the chairpersons of the Executive Board of the Legislative Council,…
Neb. Rev. Stat. § 77-27,223 County; license or occupation tax; authorized; election.
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A county may raise revenue by levying and collecting a license or occupation tax on any person, partnership, limited liability company, corporation, or business engaged in the sale of admissions to recreational, cultural, entertainment, or concert events that are subject to sales…
Neb. Rev. Stat. § 77-27,224 County board; election; question; effect.
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The county board shall submit the question of imposing a license or occupation tax under section 77-27,223 to the registered voters at any primary or general election or at a special election if the county submits a certified copy of the resolution proposing the tax to the electi…
Neb. Rev. Stat. § 77-27,225 Election; notice.
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The county board shall give notice of the submission of the question of imposing a license or occupation tax under section 77-27,223 not more than thirty days nor less than ten days prior to the election, by publication one time in one or more newspapers published in or of genera…
Neb. Rev. Stat. § 77-27,226 Petition to submit question.
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Whenever, at least forty-five days prior to any county or state election, the registered voters of the county, equal in number to ten percent of the votes cast at the last preceding county election, petition the county board to submit the question of imposing a license or occupat…
Neb. Rev. Stat. § 77-27,227 Submission of question; limitation.
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The question of imposing a license or occupation tax under section 77-27,223 which has been submitted to the registered voters and failed shall not be submitted to the registered voters of the county again until twenty-three months after such failure.
Neb. Rev. Stat. § 77-27,228 First-Time Home Buyer Savings Account Act; how cited.
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Sections 77-27,228 to 77-27,234.01 shall be known and may be cited as the First-Time Home Buyer Savings Account Act.
Neb. Rev. Stat. § 77-27,229 Legislative intent.
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The Legislature declares that the purpose of allowing taxable income to be reduced by contributions to and earnings from a first-time home buyer savings account is to encourage first-time home ownership through incentivizing saving for a downpayment and closing costs because of t…
Neb. Rev. Stat. § 77-27,230 Terms, defined.
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For purposes of the First-Time Home Buyer Savings Account Act: (1) Account holder means an individual who establishes an account with a financial institution that is designated as a first-time home buyer savings account; (2) Department means the Department of Revenue; (3) Eligibl…
Neb. Rev. Stat. § 77-27,231 First-time home buyer savings account; requirements; limitations; use.
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(1) Beginning January 1, 2027, any individual may open an account with a financial institution and designate the account, in its entirety, as a first-time home buyer savings account to be used to pay or reimburse a qualified beneficiary's eligible expenses for the purchase or con…
Neb. Rev. Stat. § 77-27,232 First-time home buyer savings account; use; restrictions; recapture; penalty.
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(1)(a) The money in a first-time home buyer savings account may be: (i) Used for eligible expenses related to a qualified beneficiary's purchase or construction of his or her primary residence in this state; (ii) Used for eligible expenses related to a qualified beneficiary's pur…
Neb. Rev. Stat. § 77-27,233 Account holder; form to report information; filing required.
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The department shall establish a form for an account holder to annually report information about a first-time home buyer savings account, including, but not limited to, how the money from the account is used, and shall identify any supporting documentation that is required to be …
Neb. Rev. Stat. § 77-27,234 Limitations on requirements and liabilities of financial institution.
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(1) A financial institution is not required to: (a) Designate an account as a first-time home buyer savings account, or designate the qualified beneficiaries of an account, in the financial institution's account contracts or systems or in any other way; (b) Track the use of money…
Neb. Rev. Stat. § 77-27,234.01 Rules and regulations.
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The department may adopt and promulgate rules and regulations to carry out the First-Time Home Buyer Savings Account Act.
Neb. Rev. Stat. § 77-27,235 Renewable energy tax credit; when available; Department of Revenue; powers.
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(1) Beginning on or after July 14, 2006, and before July 1, 2026, any producer of electricity generated by a new renewable electric generation facility shall earn a renewable energy tax credit. For electricity generated on or after July 14, 2006, and before October 1, 2007, the c…
Neb. Rev. Stat. § 77-27,236 Biodiesel facility tax credit; conditions; facility; requirements; information not public record.
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(1) A taxpayer who makes an investment after January 1, 2008, and prior to January 1, 2015, in a biodiesel facility shall receive a nonrefundable income tax credit as provided in this section. (2) The credit provided in subsection (1) of this section shall be equal to thirty perc…
Neb. Rev. Stat. § 77-27,237 Out-of-state retailers; collect and remit sales tax; Department of Revenue; duties.
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If the federal government passes a law that expands the state's authority to require out-of-state retailers to collect and remit the tax imposed under section 77-2703 on purchases by Nebraska residents and the state collects additional revenue under section 77-2703 as a result of…
Neb. Rev. Stat. § 77-27,238 Temporary Assistance for Needy Families program recipient; employer tax credit; Department of Revenue.
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(1) For taxable years beginning or deemed to begin on or after January 1, 2017, there shall be allowed to an employer of any eligible employee a nonrefundable credit, for not more than two years, against the income tax imposed by the Nebraska Revenue Act of 1967 in the amount of …
Neb. Rev. Stat. § 77-27,239 Online hosting platform; Tax Commissioner; agreement authorized; powers.
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(1) For purposes of this section, online hosting platform means a marketplace connected by computer to one or more other computers or networks, as through a commercial electronic information service or the Internet, through which (a) a seller or hotel operator may rent or furnish…
Neb. Rev. Stat. § 77-27,240 Individual convicted of a felony; employer; tax credit; application; Department of Revenue; powers and duties.
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(1) For taxable years beginning or deemed to begin on or after January 1, 2023, under the Internal Revenue Code of 1986, as amended, an employer that employs an eligible employee during the taxable year shall be eligible to receive a nonrefundable credit against the income tax im…
Neb. Rev. Stat. § 77-27,241 Food bank, food pantry, or food rescue donation; credit; eligibility; application; approval; annual limit; tax credit certification.
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(1) For purposes of this section: (a) Agricultural producer means an individual or entity whose income is primarily attributable to crop or livestock production in the State of Nebraska; (b) Department means the Department of Revenue; (c) Food bank means an organization in this s…
Neb. Rev. Stat. § 77-27,242 Business assets; research or experimental expenditures; deduction; authorized; rules and regulations.
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(1) For purposes of this section: (a) Full expensing means a method for taxpayers to recover their costs for certain expenditures in depreciable business assets by immediately deducting sixty percent of the full cost of such expenditures in the tax year in which the property is p…
Neb. Rev. Stat. § 77-2701 Act, how cited.
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Sections 77-2701 to 77-27,135.01, 77-27,222, 77-27,235, 77-27,236, and 77-27,238 to 77-27,242 shall be known and may be cited as the Nebraska Revenue Act of 1967.
Neb. Rev. Stat. § 77-2701.01 Income tax; rate.
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Pursuant to section 77-2715.01, for all taxable years beginning or deemed to begin on or after January 1, 1990, and before January 1, 1991, under the Internal Revenue Code of 1986, as amended, the rate of the income tax levied pursuant to section 77-2715 shall be three and forty-…
Neb. Rev. Stat. § 77-2701.02 Sales tax; rate.
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Pursuant to section 77-2715.01: (1) Until July 1, 1998, the rate of the sales tax levied pursuant to section 77-2703 shall be five percent; (2) Commencing July 1, 1998, and until July 1, 1999, the rate of the sales tax levied pursuant to section 77-2703 shall be four and one-half…
Neb. Rev. Stat. § 77-2701.03 Changes; when effective; relief from liability; conditions.
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(1) The sales tax rate may only be changed effective at the beginning of a calendar quarter. (2) Any sales tax exemption or repeal of any sales tax exemption shall only be effective at the beginning of a calendar quarter. (3) Any change in sales tax rate or base dealing with a se…
Neb. Rev. Stat. § 77-2701.04 Definitions, where found.
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For purposes of sections 77-2701.04 to 77-2713 and 77-27,239, unless the context otherwise requires, the definitions found in sections 77-2701.05 to 77-2701.56 shall be used.
Neb. Rev. Stat. § 77-2701.05 Agent, defined.
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Agent means a person appointed by a seller to represent the seller before the member states.
Neb. Rev. Stat. § 77-2701.06 Annexed to real estate, defined.
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Annexed to real estate means attaching property to real estate so that (1) the property becomes real estate or (2) the installation or removal of the property requires specialized skills or tools and is performed or supervised by a recognized trade professional as determined by t…
Neb. Rev. Stat. § 77-2701.07 Business, defined.
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Business means any activity engaged in by any person or caused to be engaged in by him or her with the object of gain, benefit, or advantage, either direct or indirect.
Neb. Rev. Stat. § 77-2701.08 Certified automated system, defined.
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Certified automated system means software certified under the streamlined sales and use tax agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate member state, and maintain a record of the transaction…
Neb. Rev. Stat. § 77-2701.09 Certified service provider, defined.
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Certified service provider means an agent certified under the streamlined sales and use tax agreement to perform all of the seller's sales tax collection functions, other than to remit tax on its own retail purchases.