Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.
3,266 matching statutes
United States — Nebraska
1 provisions
This section says which version of the law applies to tax deed proceedings for tax sale certificates.
United States — Nebraska
1 provisions
The Tax Commissioner and the Commissioner’s employees or agents generally must not disclose protected tax return and report information, except as allowed by court order, this section, or other law.
United States — Nebraska
1 provisions
A person who paid cigarette taxes on cigarettes sold in an exempt transaction may get a refund, but must apply to the Tax Commissioner with documentation. The Commissioner must verify the claim, and a tribe and the Commissioner may use a refund formula instead of individual applications.
United States — Nebraska
1 provisions
If tax was already paid on ingredients or compounds under section 66-489, that earlier tax must be credited when computing tax on the compound, to avoid taxing the motor fuels twice.
United States — Nebraska
1 provisions
The city treasurer must collect delinquent personal taxes by selling the taxpayer’s personal property when it can be found in the city, and taxpayers must pay municipal taxes at the treasurer’s office without any demand first.
United States — Nebraska
1 provisions
The Tax Commissioner must supervise and enforce collection of taxes due under sections 57-1201 to 57-1214, and may issue needed rules and regulations.
United States — Nebraska
1 provisions
A primary class city may levy property and occupation taxes, but the taxes must be uniform and occupation taxes must use a reasonable classification after March 27, 2014.
United States — Nebraska
1 provisions
The department must determine each motor vehicle tax, notify the registrant, and the relevant taxes and fees must be paid before the next registration period.
United States — Nebraska
1 provisions
This provision says how the tax credit may be used, when refund claims may be filed, and limits some refunds and claims.
United States — Nebraska
1 provisions
A qualifying district may levy an annual occupation tax on irrigating agricultural land, subject to a $10 per irrigated acre cap, and must follow the provision’s rules for exemptions, collection, delinquency, lien status, and foreclosure.
United States — Nebraska
1 provisions
The commissioner must set the next year’s state unemployment insurance tax rate by December 1, and must later allocate part of that rate to two funds. The department must also sign a memorandum of understanding with the Department of Economic Development by September 30.
United States — Nebraska
1 provisions
A mailed tax or filing document can count as delivered by its U.S. postmark date if it was mailed properly and on time, and the Tax Commissioner must give a receipt on request.
United States — Nebraska
1 provisions
A taxpayer must claim the tax credit with the required certification attached to the tax return.
United States — Nebraska
1 provisions
The Tax Commissioner may require a person subject to the tax to file a suitable indemnity bond, and must notify the person by mail when the security is used.
United States — Nebraska
1 provisions
A corporate officer or employee with authority over tax payment, filings, or other required acts can be held personally liable if they willfully fail to make the corporation act.
United States — Nebraska
1 provisions
The Tax Commissioner and Property Tax Administrator must issue annual guides for county assessors, can inspect county assessment records, and may order corrective action, suspension, or certificate revocation for noncompliance.
United States — Nebraska
1 provisions
This provision sets the procedure for special tax assessments on property for public improvements.
United States — Nebraska
1 provisions
A decedent’s will, or a written inter vivos instrument by the decedent, may direct how Nebraska inheritance taxes are apportioned.
United States — Nebraska
1 provisions
The Tax Commissioner must administer severance tax collection, determine deficiencies when needed, add required penalties and interest, and give written notice after making a determination.
United States — Nebraska
1 provisions
The Tax Commissioner must supervise and enforce collection of taxes due under sections 57-701 to 57-714.