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
If a person does not pay a tax or fee after demand, the commission can place a lien on the person’s property and rights to property, and it must follow filing, timing, continuation, termination, release, and subordination procedures.
United States — Nebraska
1 provisions
A city or village may issue tax anticipation bonds backed by the tax it levies and must keep received tax money as a separate fund for paying or redeeming the bonds.
United States — Nebraska
1 provisions
If a county treasurer believes a tax is unpaid, the treasurer must notify the county attorney in writing every three months; the county attorney must then prosecute the collection proceeding if there is cause to believe the tax is unpaid.
United States — Nebraska
1 provisions
Delinquent personal property taxes older than ten years must be canceled when the principal is paid, with no interest, if later county taxes have been paid in full.
United States — Nebraska
1 provisions
A corporate taxpayer is treated as taxable in another state if that state can subject it to net income tax, even if the state does not actually do so. If the taxpayer does not provide the Tax Commissioner a copy of the return and proof of payment on request, that creates a rebuttable presumption that the taxpayer is no
United States — Nebraska
1 provisions
The Tax Commissioner administers local option sales and use taxes, and municipalities, the state, and sellers have specific notice, database, and reporting rules.
United States — Nebraska
1 provisions
The mayor and city council of a first-class city may levy and collect municipal taxes, with limits; the city council must certify the tax amount to the county clerk, and the county clerk must place it on the tax list.
United States — Nebraska
1 provisions
Interest collected on delinquent local taxes must be credited and distributed in the same proportion as the tax principal.
United States — Nebraska
1 provisions
If satisfactory proof shows an overpayment of transfer tax, the Tax Commissioner must issue a certificate stating the overpayment amount and who is entitled to a refund.
United States — Nebraska
1 provisions
A collection agency that contracts with the Tax Commissioner to collect delinquent taxes is treated as having Nebraska-source income or doing business in Nebraska for income tax purposes.
United States — Nebraska
1 provisions
Courts and judges may not issue injunctions to stop tax collection or the sale of property for unpaid taxes, and people generally may not use replevin or similar process to recover property taken for unpaid taxes.
United States — Nebraska
1 provisions
A political subdivision generally may not request property tax above its calculated request authority for fiscal years starting on or after July 1, 2025.
United States — Nebraska
1 provisions
This act’s purpose is to provide property tax relief for real property through a property tax credit to owners of real property.
United States — Nebraska
1 provisions
Counties that acquire and own the listed facilities do not have to pay taxes or assessments on those facilities or related income, except for motor vehicle fuel taxes and the taxes and fees in section 2-1208.
United States — Nebraska
1 provisions
Certain real estate claimants may demand the value of improvements and taxes paid, and county treasurer tax certificates and receipts are conclusive evidence of the taxes assessed and paid.
United States — Nebraska
1 provisions
Certain hospital-related landlords must charge enough rent to treat part of the rent as payments in lieu of taxes, and those payments must go to the county treasurer.
United States — Nebraska
1 provisions
The Tax Commissioner or Commissioner of Labor may demand, sell, or abate security tied to unpaid taxes in certain circumstances.
United States — Nebraska
1 provisions
The Tax Commissioner must personally serve or mail notice of a tax-due determination to the dealer within six years after knowing enough to make the determination.
United States — Nebraska
1 provisions
A taxpayer must verify newly hired Nebraska employees’ work eligibility to receive certain research tax benefits, and the Tax Commissioner may not approve the incentive unless satisfactory evidence is provided.
United States — Nebraska
1 provisions
When someone pays property taxes, the treasurer must record the payment and related details, and may issue a receipt; if the payer asks, a receipt must be provided.