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
City and village officials must certify municipal tax amounts to the county clerk, and the county clerk must place them on the property tax lists. The provision also sets levy limits and allows certain additional levies within stated caps and conditions.
United States — Nebraska
1 provisions
Manufacturers, wholesalers, and certain alcohol producers must file monthly or annual reports, pay excise tax on time, and post a surety bond; late filing or payment triggers penalties and interest.
United States — Nebraska
1 provisions
A licensee that overpays tax during a reporting period may get a credit for the excess against future tax liability, and the director may refund that credit on request.
United States — Nebraska
1 provisions
A person who believes they overpaid tax, penalty, or interest may file a refund claim with the Tax Commissioner.
United States — Nebraska
1 provisions
A joint public agency has limited tax powers, cannot levy a local option sales tax, and must hold an election before issuing certain bonds and pledging property tax levy authority.
United States — Nebraska
1 provisions
The learning community coordinating council must calculate and certify expected property-tax distribution amounts, and the county treasurer must distribute related receipts proportionally.
United States — Nebraska
1 provisions
The county clerk must send notice of the county board’s exemption decision, and several parties may appeal or intervene within stated deadlines.
United States — Nebraska
1 provisions
Tax sales of specified school or university real property transfer only the buyer’s interest, and tax sales must not affect the state’s rights or lien.
United States — Nebraska
1 provisions
If the Tax Commissioner rejects or reduces an exemption claim, the applicant can request a hearing by filing a written petition within 30 days, and can appeal the decision within 30 days after the decision.
United States — Nebraska
1 provisions
The Tax Commissioner may enter a reciprocal tax refund setoff agreement, but not unless federal law authorizes the IRS Commissioner to make a substantially similar agreement.
United States — Nebraska
1 provisions
This provision defines “Tax Commissioner” as the Tax Commissioner of the State of Nebraska.
United States — Nebraska
1 provisions
The Department of Revenue may use contractors for tax-compliance detection systems, but it must enter at least one contract by December 31, 2014, and certain vendors must follow state tax-confidentiality rules.
United States — Nebraska
1 provisions
This section says §§ 76-301 to 76-311 apply to suits where the listed claims or rights are demanded, and it limits those provisions to certain real-estate cases.
United States — Nebraska
1 provisions
Foreign executors or administrators must pay inheritance tax to the proper county treasury when transferring certain stocks or loans; if they do not, the corporation making the transfer may become liable if it knew the assets were taxable before the transfer.
United States — Nebraska
1 provisions
The Commissioner of Internal Revenue must set up a system to identify people with delinquent federal tax liability, share identifying information and a written liability amount with the Department of Revenue by the agreed dates, and keep that information confidential.
United States — Nebraska
1 provisions
A person remitting certain oil or gas taxes must deduct the proportional tax amount from what is owed to interest owners before paying them.
United States — Nebraska
1 provisions
A lawsuit to recover allegedly overpaid Nebraska income tax cannot be maintained until a refund claim is filed with the Tax Commissioner and denied.
United States — Nebraska
1 provisions
The Tax Commissioner’s action on a taxpayer protest becomes final 30 days after notice is mailed, unless the taxpayer seeks review within that time.
United States — Nebraska
1 provisions
A transferee of a taxpayer’s property can be liable for the taxpayer’s income tax, additions, penalties, and interest, and that liability is handled like the underlying tax. If a person has died, the assessment limitation period is the same period that would have applied if death had not occurred.
United States — Nebraska
1 provisions
The Tax Commissioner may not approve or grant a tax incentive unless the taxpayer provides satisfactory evidence of electronic work-eligibility verification for all newly hired employees in Nebraska.