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
Owners in a unit oil, gas, or hydrocarbon operation must bear their share of the unit’s taxes, and the unit operator must collect and remit those taxes to the county treasurer.
United States — Nebraska
1 provisions
Tax situs is the tax district where covered property is located; business tangible personal property is assessed at the business location unless it has tax situs elsewhere.
United States — Nebraska
1 provisions
A political subdivision may increase its property tax request authority by adding certain listed amounts and voter-approved increases.
United States — Nebraska
1 provisions
A political subdivision may carry forward unused property tax request authority and may convert certain unused restricted funds authority into that authority, subject to 5% limits.
United States — Nebraska
1 provisions
When a cigarette tax increase takes effect, stamping agents must inventory certain stamped-cigarette items, and the additional tax must be remitted with the prior month’s return. The Tax Commissioner must credit each stamping agent based on two weeks of average stamp purchases.
United States — Nebraska
1 provisions
A licensee or other person licensed or certified under the Tobacco Products Tax Act may ask for a hearing, but the request must be filed within 20 days after the relevant notice.
United States — Nebraska
1 provisions
This section directs how motor vehicle registration fees and Highway Tax Fund money must be distributed, and requires annual reporting and investment of investable fund money.
United States — Nebraska
1 provisions
If a taxpayer fails to meet or keep the required employment or investment levels, the related incentives are recaptured or disallowed.
United States — Nebraska
1 provisions
If a taxpayer fails to keep required employment or investment levels during the performance period, incentives can be recaptured or disallowed.
United States — Nebraska
1 provisions
Certain Nebraska cities may impose a special assessment or a business occupation tax in a business improvement district, but post-2014 occupation taxes must use reasonable classifications and cannot apply to listed taxed or exempt transactions.
United States — Nebraska
1 provisions
Local governments must set off delinquent personal taxes against claims presented to them and issue the remaining warrant, if any.
United States — Nebraska
1 provisions
The department must approve complete, qualifying tax credit applications and certify the approved amount, while considering applications in received order and stopping approvals once the yearly limit is reached.
United States — Nebraska
1 provisions
A taxpayer must claim the tax credit by attaching the certification from the department to its tax return.
United States — Nebraska
1 provisions
This section says the act is meant to provide property tax relief for real property taxed by school districts, through a property tax credit to owners of that property.
United States — Nebraska
1 provisions
If a first-class city issues bonds for certain utility projects, it must levy an annual tax on its taxable property, use the proceeds for specified utility expenses and debt costs, and keep any surplus for a sinking fund.
United States — Nebraska
1 provisions
A direct support professional may qualify for a $500 refundable Nebraska income tax credit if they meet the employment and hours requirements and apply with the department.
United States — Nebraska
1 provisions
This section sets out how certain tax credits are claimed, certified, documented, and administered for contributions to certified programs or projects.
United States — Nebraska
1 provisions
Tax incentives can be recaptured or disallowed if the taxpayer fails to meet or maintain required employment or investment levels, with some amounts immediately due and payable.
United States — Nebraska
1 provisions
A tax applies to certain licensed shippers of alcoholic liquor to individuals, and the license holder must pay it if due.
United States — Nebraska
1 provisions
The Legislature must set income and sales tax rates, and a Tax Rate Review Committee must review the rates and report its determinations.