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
Municipal personal taxes and delinquent municipal taxes are to be collected from the relevant property, with delinquent taxes on real estate collected by sale of that real estate.
United States — Nebraska
1 provisions
Property tax forms and related records must be approved by the Tax Commissioner and kept uniform where practicable.
United States — Nebraska
1 provisions
Nebraska residents and certain nonresidents who own qualifying pass-through entities must include their share of entity income on Nebraska returns, and some entities or owners have special filing, payment, election, and refund rules.
United States — Nebraska
1 provisions
People with an ownership, lien, or other interest in land sold for taxes may redeem their part by paying the required taxes, interest, costs, and later taxes.
United States — Nebraska
1 provisions
People and entities using taxable cigarettes must pay the tax and report it to the Tax Commissioner.
United States — Nebraska
1 provisions
This provision defines key terms used in the Affordable Housing Tax Credit Act.
United States — Nebraska
1 provisions
The Department of Revenue and Department of Labor must prepare and publish a list of certain delinquent taxpayers, keep it updated, and mail advance notice before disclosure.
United States — Nebraska
1 provisions
The office must conduct tax incentive performance audits, keep an annual audit schedule, and ensure each program is reviewed at least once every five years.
United States — Nebraska
1 provisions
The county treasurer must record and keep returned distress warrants, and the treasurer and bondsperson are relieved from responsibility for a tax item when it is collected, a duly approved poverty affidavit is shown, or the warrant returns showing no property found.
United States — Nebraska
1 provisions
A county governing body may, after a public hearing and if the required visitors fund and committee exist, adopt a resolution imposing an additional hotel-occupancy sales tax of up to 2%.
United States — Nebraska
1 provisions
A qualified community development entity must apply to the Tax Commissioner and file a complete application with the required documents and a $5,000 nonrefundable fee.
United States — Nebraska
1 provisions
A county may adopt a sales and use tax by resolution, subject to voter approval and several limits on where it applies and how the revenue is used.
United States — Nebraska
1 provisions
A city of the first class may levy and collect a license or occupation tax and regulate it by ordinance, but the tax must be classified reasonably, be uniform within each class, and not apply to listed exempt transactions or certain entertainment activities.
United States — Nebraska
1 provisions
Cities of the second class and villages may levy and collect a license tax on occupations or businesses and regulate them by ordinance, but the tax must be uniformly applied and certain transactions and entertainments are exempt.
United States — Nebraska
1 provisions
A district may contract with holders of new bonds and may agree to set up a special bond fund, levy taxes for it, and borrow against delinquent taxes.
United States — Nebraska
1 provisions
The inheritance tax lien ends when the first listed event happens, including 10 years after the decedent’s death, payment of the finally determined tax, or release/discharge under section 77-2039.
United States — Nebraska
1 provisions
The county treasurer must receipt, prorate, and distribute delinquent personal and real estate taxes that are five or more years overdue.
United States — Nebraska
1 provisions
The department must approve complete, qualifying tax credit applications and issue a tax credit certificate to the eligible taxpayer.
United States — Nebraska
1 provisions
If an eligible business fails to meet the Act’s requirements or an agreement’s terms, its tax credits may be reduced, terminated, or rescinded, and it may have to repay or recapture claimed credits.
United States — Nebraska
1 provisions
If the owner of tax-sold real property challenges a tax title, the owner may prove fraud by the selling officer or purchaser, and a proven fraud makes the sale and title void.