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
Unpaid tax becomes delinquent on the due date, with a 25% penalty and interest added; a separate 25% penalty applies if the Tax Commissioner finds a false and fraudulent return made to evade the Tobacco Products Tax Act.
United States — Nebraska
1 provisions
Employers that hire qualifying individuals may get a Nebraska income tax credit, but they must apply to the department and attach the certification to their tax return.
United States — Nebraska
1 provisions
The Tax Commissioner must issue and respond to letter-ruling requests for the tax credit program, and may refuse for good cause with stated reasons.
United States — Nebraska
1 provisions
Cigarettes covered by this section must have tax paid and stamps or meter impressions affixed before sale or giveaway in the state, and certain businesses may apply for stamping-agent and directory licenses.
United States — Nebraska
1 provisions
The department must develop a procedure for eligible taxpayers who are not subject to Nebraska income tax or franchise tax to claim and receive refundable credits under the Nebraska Property Tax Incentive Act.
United States — Nebraska
1 provisions
A taxpayer must use the same accounting method for Nebraska income tax as for federal income tax, and any federal change must be reflected for Nebraska tax too.
United States — Nebraska
1 provisions
Some recipients can get a prorated credit against Nebraska inheritance tax for property that had already been taxed within the previous five years.
United States — Nebraska
1 provisions
The contractor must certify to the taxpayer the amount of sales or use tax paid on the building materials. With Tax Commissioner permission and contractor certification, the taxpayer may presume 40% of the improvement cost was for taxed materials.
United States — Nebraska
1 provisions
Sales tax on transient lodging is added to other applicable sales tax and is administered by the Tax Commissioner.
United States — Nebraska
1 provisions
The Tax Commissioner may agree with an online hosting platform to let it collect and pay certain sales taxes for qualifying transactions, and the platform must notify covered sellers or hotel operators and report aggregate tax information.
United States — Nebraska
1 provisions
The Tax Commissioner may appoint staff to help enforce tax and revenue laws, and those staff must be bonded or insured and follow the Commissioner’s assignments.
United States — Nebraska
1 provisions
Owners of covered renewable energy generation facilities and certain energy storage resources must pay an annual nameplate capacity tax and file a yearly report, and the Department of Revenue collects and enforces the tax.
United States — Nebraska
1 provisions
Tax assessments and penalties by the Tax Commissioner are presumed valid, and the taxpayer must prove they are incorrect or invalid.
United States — Nebraska
1 provisions
Taxpayers who make a qualifying contribution may get a nonrefundable credit against certain Nebraska taxes, subject to caps and application rules.
United States — Nebraska
1 provisions
This provision sets when and how ImagiNE Nebraska credits may be used, and it requires certain refund claims, filings, and employee-verification steps.
United States — Nebraska
1 provisions
If taxes were paid but a bookkeeping or receipt mistake later led to the real property being sold, the treasurer’s deed does not pass title.
United States — Nebraska
1 provisions
Certain municipalities must file an annual report on occupation tax collection and use, and must make the report public.
United States — Nebraska
1 provisions
The treasurer must accept certain partial real-property tax payments and special assessment payments, and record or show the payment details on the record and tax receipt.
United States — Nebraska
1 provisions
A city may levy a general business occupation tax in a business improvement district, but must give hearing notice, follow appeal procedures, classify the tax reasonably after March 27, 2014, and avoid taxing certain already-taxed or exempt transactions.
United States — Nebraska
1 provisions
Severance taxes must be paid to the Tax Commissioner, who must remit them to the State Treasurer for deposit and monthly transfers into specified funds.