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
Sections 77-1778 to 77-1782 apply to taxes collected by the Tax Commissioner, except property taxes, when no specific refund provisions have been enacted.
United States — Nebraska
1 provisions
Property tax statements for certain homesteads must list the exemption amount, the tax otherwise due, and note that the state reimburses the tax loss.
United States — Nebraska
1 provisions
The Property Tax Administrator must create and enforce a statewide records structure by July 1, 2007, and may not require specific software or hardware if an existing system already complies with the Tax Commissioner’s rules.
United States — Nebraska
1 provisions
A school district may leave some of its allowed property tax request authority unused, carry that unused amount forward, and use it in later years. The department must calculate the unused amount and send an accounting to the school board.
United States — Nebraska
1 provisions
Operators and distributors of non-cash mechanical amusement devices in Nebraska must pay an occupation tax, with different amounts depending on the date the device is placed in service.
United States — Nebraska
1 provisions
This provision says the inheritance/transfer tax on personal property is not payable in certain reciprocal-state situations.
United States — Nebraska
1 provisions
The Governor must appoint a Property Tax Administrator with legislative approval, and that administrator must meet stated qualifications and carry out certain property tax administration duties.
United States — Nebraska
1 provisions
Members of a mutual finance organization may create the organization by agreement, and the agreement must set a three-year structure for property tax levies and state the maximum rate.
United States — Nebraska
1 provisions
The department may approve School Readiness tax credits up to $7.5 million per taxable year, and providers or eligible staff must claim credits by attaching the required certification to their tax return.
United States — Nebraska
1 provisions
A corporate officer or employee who is responsible for a corporation’s tax payment or another required act can be personally liable for the taxes or penalties if they willfully fail to do the act.
United States — Nebraska
1 provisions
For tax years 2003–2005, the Tax Commissioner must provide a space on individual income tax returns for refund contributions to the Nebraska State Fair.
United States — Nebraska
1 provisions
The first purchaser must deduct the excise tax, keep purchase records, file biannual statements with the Department of Agriculture, and remit the tax when filing; the department must send collected tax to the State Treasurer within 10 days.
United States — Nebraska
1 provisions
A tax is imposed on manufacturers or wholesalers of ready-to-drink cocktails at 95 cents per gallon, with an exemption for certain in-state-made products shipped out of state and proof provided.
United States — Nebraska
1 provisions
The Tax Commissioner must issue filing forms and supporting documents, make rules for these sections, and may use electronic funds transfers for tax collection or refunds.
United States — Nebraska
1 provisions
The distributor must pay a 10% tax on definite profit from each pickle card unit sold, report it monthly, and list it separately on invoices.
United States — Nebraska
1 provisions
Eligible taxpayers may claim a refundable Nebraska tax credit for community college taxes paid, with the amount phased in for 2022 and 2023 and equal to 100% of those taxes for 2024 and later.
United States — Nebraska
1 provisions
A property-tax-funded budget limitation does not apply to a qualifying political subdivision that adopted its own property tax or budget limitation by vote under the Local Option Tax Control Act or a home rule charter.
United States — Nebraska
1 provisions
In proceedings before the Tax Commissioner, the taxpayer generally has the burden of proof, but the Tax Commissioner has it for four listed issues.
United States — Nebraska
1 provisions
The Tax Commissioner may contract with licensed collection agencies to collect delinquent taxes, including penalties and interest.
United States — Nebraska
1 provisions
This provision sets the notice, timing, receipt, and annual-limit rules for claiming a tax credit for contributions to eligible charitable organizations.