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
People with an interest in certain contingent or postponed inheritance-tax property may postpone paying the tax by filing an approved bond; the county judge approves the surety and sets the bond amount, subject to a two-times estimated-tax cap.
United States — Nebraska
1 provisions
If transfer tax was overpaid, the payer or successors may get a refund plus interest, but claims must be filed with the Tax Commissioner on time and no interest is allowed if the refund is made within a stated 90-day window.
United States — Nebraska
1 provisions
Most insurance companies and certain captive insurers transacting business in the state must pay an annual premium tax to the director by March 1, with specified rate exceptions and related credits.
United States — Nebraska
1 provisions
Applicants must use the prescribed form, pay a $10 nonrefundable fee, and agree to remit sales and use taxes by the 20th day of the following month; the Tax Commissioner may issue permits and may ask for accounting-method details.
United States — Nebraska
1 provisions
When a business sale involves unpaid sales or use tax, the buyer or successor must hold back enough of the purchase price until the former owner shows tax payment or a no-tax-due certificate.
United States — Nebraska
1 provisions
The Tax Commissioner may hire staff and issue rules to enforce the stamp tax laws. Stamping agents must apply yearly for a license, provide required evidence, pay a $500 fee, and individuals must include a social security number.
United States — Nebraska
1 provisions
This section sets penalties for late, false, or unlicensed motor fuel tax reporting and lets the department waive some penalties or interest in limited cases.
United States — Nebraska
1 provisions
Retailers and certain utility service providers must register with the Tax Commissioner, and sellers need permits before doing business in the state.
United States — Nebraska
1 provisions
The county treasurer must file written, detailed tax lists with the county clerk by November 1 each year, and also when the county board directs.
United States — Nebraska
1 provisions
The department must approve complete, qualifying tax credit applications, notify the production company, audit qualified production activity, and issue a tax credit certification.
United States — Nebraska
1 provisions
The county assessor must include the railroad company value certified by the Property Tax Administrator, and the resulting taxes are handled like personal property taxes.
United States — Nebraska
1 provisions
A person who gets a jeopardy determination notice may ask the Tax Commissioner to redetermine the assessed deficiency, but the petition must be filed on time, in writing, with stated grounds, and with payment or security.
United States — Nebraska
1 provisions
Employers with one or more direct support professionals may get a Nebraska income tax credit if they apply to the department and meet the employee time requirements.
United States — Nebraska
1 provisions
Tax computations must use department forms, be filed with a sworn accuracy statement, and the director may refund or credit erroneous overpayments in some cases.
United States — Nebraska
1 provisions
If a licensee misses the filing deadline, the Tax Commissioner may prepare a return, assess the tax, and the licensee must pay within 10 days after written notice.
United States — Nebraska
1 provisions
If a tax sale certificate owner does not demand a deed or start foreclosure in time, the certificate becomes void and the property is released from the tax lien.
United States — Nebraska
1 provisions
Occupation tax payment must be shown by a separate decal for each mechanical amusement device, and distributors or operators must display the decal on each device.
United States — Nebraska
1 provisions
A person paying this tax must deduct the proportionate tax from amounts owed to uranium interest holders before paying them.
United States — Nebraska
1 provisions
The Tax Commissioner must record certain overpayments or erroneous collections and may refund the amount collected; issued stamps cannot be returned, and the Commissioner may waive penalties but not interest.
United States — Nebraska
1 provisions
This section sets deadlines for mailing deficiency notices to taxpayers and lets the Tax Commissioner extend or toll those deadlines in specific situations.