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 the Tax Commissioner disallows a refund claim, the taxpayer must be notified, and the denial becomes final after 30 days from mailing notice unless the taxpayer seeks review within that time.
United States — Nebraska
1 provisions
The Tax Commissioner may make agreements with financial institutions to levy on a taxpayer’s personal property, and must submit a report by November 1, 2015.
United States — Nebraska
1 provisions
The Legislature says the nameplate capacity tax under section 77-6203 is meant to replace certain property taxes on renewable energy infrastructure.
United States — Nebraska
1 provisions
The Tax Commissioner may examine relevant records, require people to attend and testify, compel production of documents, administer oaths, and issue subpoenas; judges must issue subpoenas on request, and disobeying a subpoena is punishable as contempt.
United States — Nebraska
1 provisions
The commission must make annual payments in lieu of taxes to the county treasurer when it acquires private land for wildlife management, and the county treasurer must distribute those payments to taxing units by levy proportion.
United States — Nebraska
1 provisions
Each apartment in a condominium is taxed separately, and the assessor must value and apportion the common elements for tax purposes.
United States — Nebraska
1 provisions
The court must review the foreclosure proceedings and, if conditions are met, confirm the sale and order a sheriff’s deed; certain local public bodies may seek a tax-sale certificate if a private purchaser does not pay later taxes.
United States — Nebraska
1 provisions
Unstamped cigarettes covered by the tax rules can be treated as contraband and seized, and forfeited cigarettes must be destroyed or used for law enforcement before destruction.
United States — Nebraska
1 provisions
An incorporated municipality may impose the sales and use tax only after the question is submitted to voters and approved by a majority.
United States — Nebraska
1 provisions
Employers may get a Nebraska income tax credit for providing certain Medicaid waiver services, but they must apply to the department and later claim the credit with the department’s certification.
United States — Nebraska
1 provisions
Grapes sold or delivered in Nebraska are subject to an excise tax of one cent per pound, paid by the grower and collected by the first purchaser.
United States — Nebraska
1 provisions
The Property Tax Administrator may carry out inspections, investigations, and studies needed to administer certain property tax responsibilities.
United States — Nebraska
1 provisions
If a county treasurer fails to make settlement with the Tax Commissioner, the Tax Commissioner must sue the treasurer or surety and take needed proceedings to protect the state’s interest.
United States — Nebraska
1 provisions
The department must calculate the statewide average cost of motor fuels, apply the tax rate, round the figures as specified, and distribute the computed tax rate to licensed motor fuels businesses at least five days before a semiannual adjustment period.
United States — Nebraska
1 provisions
A tax becomes delinquent after each month ends, and a 1% penalty applies for each month or part of a month the delinquency continues.
United States — Nebraska
1 provisions
The county treasurer must include specified tax information with each tax notice and receipt, and the Department of Revenue must prescribe the form and provide certain information by October 1 each year.
United States — Nebraska
1 provisions
County treasurers must refund certain overpaid taxes, but the refund claim must be filed in writing within the stated time limits and verified before county board approval.
United States — Nebraska
1 provisions
Certain cigarette sellers and manufacturers must file monthly reports with the Tax Commissioner and include specified sales details.
United States — Nebraska
1 provisions
The Tax Commissioner must prepare cigarette tax stamps, sell or distribute them only to licensed stamping agents, and deposit related money daily with the State Treasurer.
United States — Nebraska
1 provisions
The county assessor must list, revalue, and correct taxable tangible personal property returns; a taxpayer may seek a refund after a downward correction, subject to a three-year deadline.