Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Neb. Rev. Stat. § 77-2391 Security; delivery requirements; perfection.
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(1) Securities pledged or securities in which a security interest has been granted pursuant to section 77-2389 shall be delivered to and held by a federal reserve bank or by a branch of a federal reserve bank, a federal home loan bank, or another responsible bank, capital stock f…
Neb. Rev. Stat. § 77-2392 Substitution or exchange of securities authorized.
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A bank, capital stock financial institution, or qualifying mutual financial institution which has furnished securities pursuant to the Public Funds Deposit Security Act shall have the right at any time and without prior approval to substitute or exchange other securities of equal…
Neb. Rev. Stat. § 77-2393 Withdrawal of securities; when; effect.
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A bank, capital stock financial institution, or qualifying mutual financial institution which has furnished securities pursuant to the Public Funds Deposit Security Act may withdraw all or any part of such securities upon repayment to the custodial official, director, or administ…
Neb. Rev. Stat. § 77-2394 Deposit guaranty bond; statement required.
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A bank, capital stock financial institution, or qualifying mutual financial institution provides a deposit guaranty bond pursuant to the Public Funds Deposit Security Act if it issues a deposit guaranty bond which runs to the director or custodial official, as applicable, and whi…
Neb. Rev. Stat. § 77-2395 Custodial official; duties.
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(1) If a bank, capital stock financial institution, or qualifying mutual financial institution designated as a depository provides a deposit guaranty bond or furnishes securities or any combination thereof, pursuant to section 77-2389, the custodial official shall not have on dep…
Neb. Rev. Stat. § 77-2396 Custodial official; liability.
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No custodial official shall be liable on his or her official bond as such custodial official for public money or public funds on deposit in a bank, capital stock financial institution, or qualifying mutual financial institution designated as a depository if the depository has fur…
Neb. Rev. Stat. § 77-2397 Depositories of public money or public funds; powers.
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All depositories of public money or public funds belonging to the State of Nebraska or the political subdivisions in this state shall have full authority to deposit, pledge, or grant a security interest in their assets or to provide a deposit guaranty bond, or any combination the…
Neb. Rev. Stat. § 77-2398 Deposits in excess of insured or guaranteed amount; requirements.
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(1) As an alternative to the requirements to secure the deposit of public money or public funds in excess of the amount insured or guaranteed by the Federal Deposit Insurance Corporation pursuant to sections 77-2389 and 77-2394, a bank, capital stock financial institution, or qua…
Neb. Rev. Stat. § 77-2399 Governmental unit; deposits in excess of insured amount; security interest; rights.
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(1) Each governmental unit depositing public money or public funds in a bank, capital stock financial institution, or qualifying mutual financial institution shall have an undivided beneficial interest under the deposit guaranty bond provided and an undivided security interest in…
Transferred to section 33-140.
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[Repealed or reserved.]
Transferred to section 33-140.01.
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[Repealed or reserved.]
Transferred to section 33-140.02.
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[Repealed or reserved.]
Transferred to section 33-140.03.
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[Repealed or reserved.]
Transferred to section 84-616.
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[Repealed or reserved.]
Transferred to section 81-1170.01.
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[Repealed or reserved.]
Repealed. Laws 1988, LB 864, § 72.
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[Repealed or reserved.]
Repealed. Laws 1985, LB 368, § 2.
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[Repealed or reserved.]
Transferred to section 81-1170.02.
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[Repealed or reserved.]
Transferred to section 81-1170.03.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-2411 Vacated town sites; payment of original amount of taxes; penalties remitted.
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Whenever town sites have been located, surveyed, and laid out in this state, under any law of the State of Nebraska, or under any law of the United States, and such town site or any part thereof has been vacated or abandoned as such, all taxes levied on the lots or subdivision th…
Transferred to section 81-1170.04.
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[Repealed or reserved.]
Repealed. Laws 1965, c. 538, § 40.
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[Repealed or reserved.]
Repealed. Laws 1965, c. 538, § 40.
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[Repealed or reserved.]
Repealed. Laws 1953, c. 285, § 3.
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[Repealed or reserved.]
Transferred to section 81-1170.05.
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[Repealed or reserved.]
Transferred to section 49-805.01.
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[Repealed or reserved.]
Transferred to section 72-1601.
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[Repealed or reserved.]
Transferred to section 13-402.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-2420 Electronic funds transfer system; authorized.
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In order to provide greater efficiency in the administration of the taxes collected by the state and convenience for the taxpayers of this state, the Director of Administrative Services and the State Treasurer may establish and operate an electronic funds transfer system for the …
Neb. Rev. Stat. § 77-2501 Act, how cited.
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Sections 77-2501 to 77-2508 shall be known and may be cited as the Affordable Housing Tax Credit Act.
Neb. Rev. Stat. § 77-2502 Terms, defined.
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For purposes of the Affordable Housing Tax Credit Act: (1) Allocation year means the year for which the authority awards Nebraska affordable housing tax credits pursuant to the act; (2) Authority means the Nebraska Investment Finance Authority; (3) Eligibility statement means a s…
Neb. Rev. Stat. § 77-2503 Application; form; qualified project; allocation of credit; transfer, sale, or assignment; use of credit.
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(1) An owner of an affordable housing project seeking a Nebraska affordable housing tax credit shall file an application with the authority on a form prescribed by the authority. An owner shall be allowed a nonrefundable tax credit if the authority determines that (a) the project…
Neb. Rev. Stat. § 77-2504 Owner of project; submit eligibility statement; additional filings.
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(1) The owner of a qualified project shall submit the eligibility statement at the time of filing its tax return. If the authority has not yet issued the eligibility statement at the time the owner files its tax return, the owner may later amend the return to include the eligibil…
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 …
Repealed. Laws 1986, LB 738, § 1.
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[Repealed or reserved.]
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 …