United States — Nebraska
§ 77-7005. Tax credit; how claimed; excess; how treated.
1 provisions
A taxpayer must attach the tax credit certification to the tax return when claiming the credit.
Act or statute Open & Chat
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Tax law in United States — Nebraska
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
§ 77-4008. Tax imposed; payment.
1 provisions
This section imposes taxes on certain tobacco and nicotine products and makes the seller liable in one licensed-to-licensed sale situation.
Act or statute Open & ChatUnited States — Nebraska
§ 77-2712.05. Streamlined sales and use tax agreement; requirements.
1 provisions
The state must follow streamlined sales and use tax agreement requirements, and the Tax Commissioner must administer remittances and related procedures as specified.
Act or statute Open & ChatUnited States — Nebraska
§ 77-918. Prepayment of tax; when due; Premium and Retaliatory Tax Suspense Fund; created; investment.
1 provisions
Certain insurers must make tax prepayments on set dates, use a director-prescribed form, and follow rules for minimum amounts, extensions, interest, penalties, and fund deposits.
Act or statute Open & ChatUnited States — Nebraska
§ 77-802. Property Tax Administrator; valuation; apportionment of tax.
1 provisions
The Property Tax Administrator must apportion taxable value among taxing subdivisions, mail a draft appraisal by July 25, and by August 10 notify public service entities and certify taxable value to county assessors.
Act or statute Open & ChatUnited States — Nebraska
§ 77-27,130. Tax Commissioner; tax; deficiency; disallowed by court; effect; frivolous objections; damages.
1 provisions
The Tax Commissioner must refund, credit, or abate a deficiency if a court disallows it, and the taxpayer may get costs in some cases.
Act or statute Open & ChatUnited States — Nebraska
§ 13-322. Submission of question to voters; ballot language; procedure.
1 provisions
Local officials must submit the tax question for voter approval before the related powers can be used; the governing body may impose the tax only if voters approve, and must not impose it if voters oppose it.
Act or statute Open & ChatUnited States — Nebraska
§ 71-3816. Excise tax; amount; records; return; collection.
1 provisions
A 10% excise tax applies to retail sales of kratom products to consumers, and retailers must keep records, file monthly returns, and pay the tax.
Act or statute Open & ChatUnited States — Nebraska
§ 77-27,109. Income tax; refusal to file return; refusal to produce records; Tax Commissioner; powers; contempt proceedings.
1 provisions
If someone willfully refuses to file a required income tax return or to provide records or testimony, the Tax Commissioner may ask a district court for an order compelling compliance.
Act or statute Open & ChatUnited States — Nebraska
§ 57-1206. Tax; security; notice; use.
1 provisions
The Tax Commissioner may require a taxpayer to post a bond, may use that security to collect amounts due, and must notify the person by mail when the bond is used.
Notice Open & ChatUnited States — Nebraska
§ 77-3802. Franchise tax imposed.
1 provisions
Financial institutions with business locations in the state must pay a franchise tax and file a separate franchise tax return.
Act or statute Open & ChatUnited States — Nebraska
§ 77-7303. Terms, defined.
1 provisions
This provision defines “school district” by reference to section 79-101, and defines “school district taxes” as certain property taxes on real property, excluding bonded indebtedness and voter-approved override taxes.
Act or statute Open & ChatUnited States — Nebraska
§ 57-710. Tax; when delinquent; interest; penalty.
1 provisions
If the tax is late, interest accrues and the Tax Commissioner must charge a monthly delinquency penalty; the Commissioner may waive all or part of the penalty but not the interest.
Act or statute Open & ChatUnited States — Nebraska
§ 77-2704.31. Sales or use tax paid in another state; credit given.
1 provisions
A person who brought property or services into the state may owe only the difference in tax, and may owe no use tax if the same or more tax was already paid elsewhere and a reciprocal exclusion or exemption exists.
Act or statute Open & ChatUnited States — Nebraska
§ 72-2307. Taxes authorized.
1 provisions
A qualified public agency that has issued bonds under the Public Facilities Construction and Finance Act must levy and collect taxes to pay those bonds, and those taxes are not subject to section 77-3442 limits.
Act or statute Open & ChatUnited States — Nebraska
§ 77-1610. Return of taxes paid; correction of tax rolls.
1 provisions
If tax books have been delivered before an appeal is decided, the county treasurer must distribute or return taxes according to the final decision and, if needed, correct the tax rolls.
Act or statute Open & ChatUnited States — Nebraska
§ 77-1775.01. Appeal resulting in lower value; refund; procedure.
1 provisions
If an appeal lowers a property value, the taxpayer who paid the tax is entitled to a refund of the overpaid amount.
Act or statute Open & ChatUnited States — Nebraska
§ 77-1705. Collection of taxes; tax receipt; form; required information.
1 provisions
A tax receipt must generally follow the statutory form and include required property details when the tax is paid on real or personal property.
Act or statute Open & ChatUnited States — Nebraska
§ 77-2602.01. Tax; liability of consumer or user; collection.
1 provisions
For cigarette sales in this state, the retailer must collect the tax from the user or consumer; wholesalers or jobbers may show the tax amount separately on the invoice.
Act or statute Open & ChatUnited States — Nebraska
§ 77-1633. Repealed. Laws 2026, LB803, § 29. Operative date January 1, 2027. Property tax request; increase by more than allowable growth percentage; notice and hearing; resolution or ordinance; requirements; certification; county clerk; county assessor; duties.
1 provisions
A political subdivision may raise its property tax request above the allowable growth percentage only if it holds a joint public hearing, gives the required notice, and the governing body adopts a compliant resolution or ordinance.
Ordinance Open & Chat