Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Neb. Rev. Stat. § 77-2346 Metropolitan utilities district funds; depositories; duty to keep list of securities.
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A metropolitan utilities district shall at all times maintain a certified list of the securities furnished by any depository. Each depository shall supply directly to the governing body of the district a sworn monthly statement of the funds of the district on deposit in such depo…
Repealed. Laws 2001, LB 177, § 11.
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[Repealed or reserved.]
Repealed. Laws 2001, LB 177, § 11.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-2349 Metropolitan utilities district funds; custodian of securities; withdrawal of funds.
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A metropolitan utilities district shall be the custodian of securities in which funds of such district are invested, including the securities of such district itself. Except for funds deposited in a depository in strict accordance with all the requirements of sections 77-2342 to …
Neb. Rev. Stat. § 77-2350 School district or township funds; deposit; conditions.
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The treasurer or ex officio treasurer of any school district or township shall deposit the funds received or held by him or her by virtue of his or her office in such bank, capital stock financial institution, or qualifying mutual financial institution, situated within the bounda…
Neb. Rev. Stat. § 77-2350.01 School district or township funds; prorate deposits; when.
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When more than one bank, capital stock financial institution, or qualifying mutual financial institution has been designated by the governing body of the school district or township as a depository, the treasurer or ex officio treasurer shall not give a preference but shall prora…
Neb. Rev. Stat. § 77-2350.02 School district or township treasurer; violation; penalty.
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If the treasurer or ex officio treasurer of any school district or township willfully fails or refuses at any time to do or perform any act required of him or her by sections 77-2350 to 77-2352, he or she shall be guilty of a Class IV misdemeanor.
Neb. Rev. Stat. § 77-2351 Treasurers; when not liable on bond.
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No treasurer or ex officio treasurer shall be liable on his or her bond for money on deposit in a bank, capital stock financial institution, or qualifying mutual financial institution and by direction of the proper legal authority, if the bank, capital stock financial institution…
Neb. Rev. Stat. § 77-2352 School district or township funds; security requirements.
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No deposit in excess of the amount insured or guaranteed by the Federal Deposit Insurance Corporation shall be made in any bank, capital stock financial institution, or qualifying mutual financial institution designated as a depository unless and until the treasurer or ex officio…
Neb. Rev. Stat. § 77-2353 Public power and irrigation district funds; deposit required.
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All funds of any public power district, public irrigation district, or public power and irrigation district organized and existing under the laws of this state shall be deposited by the treasurer or other competent officer of such district in such bank, capital stock financial in…
Neb. Rev. Stat. § 77-2353.01 Public power districts; authorized investments.
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In addition to other authorized investments, public power districts are authorized to invest and reinvest in: (1) Direct obligations of or obligations guaranteed by the United States of America; (2) bonds, debentures, or notes issued by any of the following federal agencies: Bank…
Neb. Rev. Stat. § 77-2354 Public power and irrigation district funds; designation of depositories.
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Depositories shall be such banks, capital stock financial institutions, and qualifying mutual financial institutions as shall be from time to time designated by the board of directors of such district by formal resolution duly recorded in the minutes of the proceedings of such bo…
Neb. Rev. Stat. § 77-2355 Public power and irrigation district funds; depositories; bond or security required.
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No deposits in excess of the amount insured or guaranteed by the Federal Deposit Insurance Corporation shall be made or be allowed to accumulate in any bank, capital stock financial institution, or qualifying mutual financial institution designated as a depository unless and unti…
Neb. Rev. Stat. § 77-2356 Public power and irrigation district funds; deposits; limitation.
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The deposits secured by a surety bond shall at no time exceed the amount of the penal sum of such surety bond.
Neb. Rev. Stat. § 77-2357 Public power and irrigation district funds; depositories; power to enter into agreement.
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Every depository is authorized to secure deposits by giving bond or giving security, as provided in sections 77-2353 to 77-2361, and otherwise to enter into and become a party to any contract or arrangement, not inconsistent with the provisions hereof, as may be reasonably necess…
Neb. Rev. Stat. § 77-2358 Public power and irrigation district funds; depositories; duty of treasurer to keep list of securities.
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The treasurer or other competent officer of the district shall at all times keep and certify to the district a complete and correct list and description of the securities furnished by any depository. Section 77-2366 shall apply to deposits in capital stock financial institutions.…
Neb. Rev. Stat. § 77-2359 Public power and irrigation district funds; depositories; statement of funds on deposit.
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Each depository shall furnish directly to the board of directors of the district, or to an officer of the district designated by the board, a sworn monthly statement of the funds of the district on deposit in such depository.
Neb. Rev. Stat. § 77-2360 Public power and irrigation district funds; deposit of funds; rules and regulations.
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The board of directors of any such district may from time to time adopt and promulgate such rules and regulations governing the handling of its funds by the treasurer or other designated officers of the district and otherwise governing the relationship between such district and i…
Neb. Rev. Stat. § 77-2361 Public power and irrigation district funds; treasurer or other officer; not liable on bond.
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Neither the treasurer, nor other officer of the district charged with the handling of its funds, nor their sureties shall be liable for any loss resulting from the failure of any bank, capital stock financial institution, or qualifying mutual financial institutions as to any such…
Neb. Rev. Stat. § 77-2362 Public funds; depositories; security.
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Whenever, by the laws of this state, any municipal corporation or other governmental subdivision of the state is authorized or required to obtain or accept from banks, capital stock financial institutions, or qualifying mutual financial institutions surety bonds or other bonds as…
Neb. Rev. Stat. § 77-2363 Public funds; actions to recover; validity of contracts.
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In all cases in which public money or funds belonging to the United States, an agency of the United States, the State of Nebraska, or any political subdivision in this state have been deposited or loaned to any person or persons, corporation, bank, capital stock financial institu…
Neb. Rev. Stat. § 77-2364 Public funds; depositories; authority to give bond or security.
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All depositories of public money or other funds belonging to the United States, the State of Nebraska, or the political subdivisions in this state shall have full authority to give bond for the safekeeping and payment of such deposits and the accretions thereof. In lieu of such b…
Neb. Rev. Stat. § 77-2365 Revenue-Sharing Trust Fund; created; investment; expenditure.
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There is hereby established in the state treasury a special fund to be known as the Revenue-Sharing Trust Fund to which shall be credited all funds received by the state under the federal State and Local Fiscal Assistance Act of 1972, Public Law 92-512, or act successor thereto a…
Neb. Rev. Stat. § 77-2365.01 Funds of state or political subdivisions; deposit with qualifying mutual financial institutions; conditions.
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(1)(a) Notwithstanding any other provision of law, any local ordinance, regulation, or resolution, or any rule or regulation to the contrary, the funds of this state or any political subdivision of the state may be deposited, by the appropriate custodians of such funds, with qual…
Neb. Rev. Stat. § 77-2365.02 Funds of state or political subdivisions; investment or deposit in interest-bearing deposits; conditions.
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Notwithstanding any other provision of law, to the extent that the funds of this state or any political subdivision of this state may be invested or deposited, by the appropriate custodian of such funds, in interest-bearing deposits with banks, capital stock financial institution…
Neb. Rev. Stat. § 77-2366 Funds of state or political subdivisions; deposit with capital stock financial institutions; conditions.
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(1) Notwithstanding any other provision of law, any local ordinance or regulation, or any rule or regulation to the contrary, the funds of this state or any political subdivision of the state may be deposited, by the appropriate custodians of such funds, with capital stock financ…
Neb. Rev. Stat. § 77-2367 Revisor of Statutes; duty.
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In any section of the law dealing with the deposit of funds of any political subdivision, the Revisor of Statutes shall substitute or add the term capital stock financial institution, as defined in section 77-2366, for the term bank so long as the result is not inconsistent with …
Neb. Rev. Stat. § 77-2368 Sale of recyclable and reusable products, materials, and supplies; proceeds; disposition.
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Revenue from the sale by the state of recyclable and reusable products, materials, and supplies shall be remitted to the State Treasurer for credit to the Resource Recovery Fund.
Neb. Rev. Stat. § 77-2369 Local hospital district; funds; deposit required; secretary-treasurer; duties.
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The secretary-treasurer of each local hospital district in the State of Nebraska shall deposit, and at all times keep on deposit for safekeeping in the state or national banks, capital stock financial institutions, or qualifying mutual financial institutions doing business in the…
Neb. Rev. Stat. § 77-2370 Local hospital district; selection of depository; procedure.
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Any bank, capital stock financial institution, or qualifying mutual financial institution located in the district may apply for the privilege of keeping money upon the following conditions: All deposits shall be subject to payment when demanded by the secretary-treasurer on his o…
Neb. Rev. Stat. § 77-2371 Local hospital district; deposits; requirements.
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When more than one bank, capital stock financial institution, or qualifying mutual financial institution may have been selected by the board of directors as depositories, the secretary-treasurer shall not give a preference to any one or more of them in the money he or she may so …
Neb. Rev. Stat. § 77-2372 Local hospital district; investments authorized; interest; how credited.
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A secretary-treasurer may by and with the consent of the board of directors invest in United States Government bonds, bonds and debentures issued either singly or collectively by any of the twelve federal land banks, the twelve intermediate credit banks, or the thirteen banks for…
Neb. Rev. Stat. § 77-2373 Local hospital district; depositories; bond requirements; payment of deposits.
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For the security of the funds deposited under the provisions of sections 77-2369 to 77-2385, the secretary-treasurer shall require all such depositories to give bonds for the safekeeping and payment of such deposits and the accretions thereof, except as otherwise provided in sect…
Neb. Rev. Stat. § 77-2374 Local hospital district; bond; surety; limitation.
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The bond in substance shall be similar to the bond required and set forth in section 77-2304. No person in any way connected with any depository bank, capital stock financial institution, or qualifying mutual financial institution as an officer or stockholder shall be accepted as…
Neb. Rev. Stat. § 77-2375 Local hospital district; deposit; limitation on amount; excess deposit; security required.
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The secretary-treasurer shall not have on deposit in any bank, capital stock financial institution, or qualifying mutual financial institution at any time more money than the amount insured or guaranteed by the Federal Deposit Insurance Corporation, plus the maximum amount of the…
Neb. Rev. Stat. § 77-2376 Local hospital district; excess deposit; security requirements.
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The secretary-treasurer may deposit in any bank, capital stock financial institution, or qualifying mutual financial institution of the local hospital district in which he or she is secretary-treasurer amounts in excess of amounts authorized in section 77-2375 when (1) the deposi…
Neb. Rev. Stat. § 77-2377 Local hospital district; deposit in institutions outside district; when.
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When banks, capital stock financial institutions, or qualifying mutual financial institutions located in the local hospital district refuse or neglect to bid on money of the local hospital district, when there are no banks, capital stock financial institutions, or qualifying mutu…
Neb. Rev. Stat. § 77-2378 Local hospital district; security in lieu of bond authorized.
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In lieu of a bond as provided in sections 77-2373 to 77-2377, any bank, capital stock financial institution, or qualifying mutual financial institution making application to become a depository under sections 77-2369 to 77-2385 may give security as provided in the Public Funds De…
Repealed. Laws 1996, LB 1274, § 57.
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[Repealed or reserved.]
Repealed. Laws 1996, LB 1274, § 57.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-2381 Local hospital district; violations; penalty.
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Any treasurer or any officer of a bank, capital stock financial institution, or qualifying mutual financial institution who shall directly or indirectly violate or knowingly permit to be violated the provisions of sections 77-2373 to 77-2381, so far as such sections relate to the…
Neb. Rev. Stat. § 77-2382 Local hospital district; secretary-treasurer; duty.
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It shall be the duty of the secretary-treasurer to use all reasonable and proper means to secure to the local hospital district the best terms for the depositing of the money belonging to the local hospital district consistent with the safekeeping and prompt payment of the funds …
Neb. Rev. Stat. § 77-2383 Local hospital district; secretary-treasurer; prohibited acts; violation; penalty; liability on bond.
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The making of profit, directly or indirectly, by the secretary-treasurer out of any money in the local hospital district treasury belonging to the local hospital district, the custody of which the secretary-treasurer is charged with, by loaning or depositing or otherwise using or…
Neb. Rev. Stat. § 77-2384 Local hospital district; secretary-treasurer; violation; penalty; recovery under bond; procedure.
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If the secretary-treasurer shall willfully fail or refuse at any time to do or perform any act required of him or her by sections 77-2369 to 77-2385, he or she shall be guilty of a Class I misdemeanor. It shall be the duty of the appropriate county attorney or the Attorney Genera…
Neb. Rev. Stat. § 77-2385 Local hospital district; time deposits authorized; requirements.
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The secretary-treasurers of the various local hospital districts of the state may, upon resolution of their respective boards of directors authorizing such action, make time deposits in banks, capital stock financial institutions, or qualifying mutual financial institutions selec…
Neb. Rev. Stat. § 77-2386 Public Funds Deposit Security Act, how cited.
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Sections 77-2386 to 77-23,108 shall be known and may be cited as the Public Funds Deposit Security Act.
Neb. Rev. Stat. § 77-2387 Terms, defined.
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For purposes of the Public Funds Deposit Security Act, unless the context otherwise requires: (1) Affiliate means any entity that controls, is controlled by, or is under common control with another entity; (2) Bank means any state-chartered or federally chartered bank which has a…
Neb. Rev. Stat. § 77-2388 Authorized depositories; security; requirements.
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Any bank, capital stock financial institution, or qualifying mutual financial institution subject to a requirement by law to secure the deposit of public money or public funds in excess of the amount insured or guaranteed by the Federal Deposit Insurance Corporation may give secu…
Neb. Rev. Stat. § 77-2389 Security; how furnished.
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A bank, capital stock financial institution, or qualifying mutual financial institution furnishes securities pursuant to the Public Funds Deposit Security Act if it (1) deposits securities held by the bank, capital stock financial institution, or qualifying mutual financial insti…
Neb. Rev. Stat. § 77-2390 Deposit of trust receipt authorized.
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Any bank, capital stock financial institution, or qualifying mutual financial institution pledging securities to secure deposits of public money or public funds pursuant to section 77-2389 may deposit, with the approval of the governing authority, the securities in a federal rese…