United States — Nebraska
§ 77-3514. Homestead; exemption; failure to give notice; penalty; lien.
1 provisions
A homestead owner may notify the county assessor of certain exemption-status changes by August 15 each year.
Notice Open & Chat
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Tax law in United States — Nebraska
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
§ 76-1513. Authorized trust, defined.
1 provisions
This provision defines an “authorized trust” as a non-family trust that meets beneficiary-count, beneficiary-type, and tax-status conditions, with a limited tax-exemption exception.
Act or statute Open & ChatUnited States — Nebraska
§ 79-948. Retirement benefits; exemption from taxation and legal process; exception.
1 provisions
Retirement benefits under the School Employees Retirement Act are exempt from local taxes and most legal collection processes, and they generally cannot be assigned except for a qualified domestic relations order.
Act or statute Open & ChatUnited States — Nebraska
§ 77-3001. Terms, defined.
1 provisions
This provision defines key terms used in the Mechanical Amusement Device Tax Act.
Act or statute Open & ChatUnited States — Nebraska
§ 77-2015. Inheritance tax; reports required; contents; department; duties.
1 provisions
Petitioners must file inheritance-tax reports with county treasurers, and county treasurers must send reports to the Department of Revenue on set dates.
Act or statute Open & ChatUnited States — Nebraska
§ 77-1239. Reimbursement for tax revenue lost because of exemption; calculation.
1 provisions
This section sets out how Nebraska counties and state officials calculate, certify, reimburse, and distribute tax revenue lost from certain property tax exemptions for tax years before 2020.
Act or statute Open & ChatUnited States — Nebraska
§ 13-2814. Sales and use tax; administration.
1 provisions
The Tax Commissioner administers these sales and use taxes, sets forms and rules, collects the tax, and remits monthly proceeds after deductions.
Act or statute Open & ChatUnited States — Nebraska
§ 77-381. Terms, defined.
1 provisions
This provision defines key tax terms used in the Tax Expenditure Reporting Act.
Act or statute Open & ChatUnited States — Nebraska
§ 77-27,111. Income tax; taxpayer; depart from state; conceal property; Tax Commissioner; powers.
1 provisions
The Tax Commissioner may require immediate collection action if a taxpayer appears likely to leave Nebraska, hide property, or otherwise frustrate tax collection.
Act or statute Open & ChatUnited States — Nebraska
§ 77-2769. Income tax; estimated tax; payment; date.
1 provisions
Most resident and nonresident individuals, corporations, and certain other corporate taxpayers must pay estimated tax, with small-balance exceptions and payment dates tied to federal estimated tax dates unless the Tax Commissioner sets different dates.
Act or statute Open & ChatUnited States — Nebraska
§ 77-6403. Imposition of sales and use tax; procedure; Tax Commissioner; duties.
1 provisions
A qualifying county may impose a 0.5% sales and use tax, and the Tax Commissioner must administer, collect, notify, remit, and keep records for it.
Act or statute Open & ChatUnited States — Nebraska
§ 13-324. Tax Commissioner; powers and duties; beginning and termination of taxation; procedure; notice; administrative fee; illegal assessment and collection; remedies.
1 provisions
The Tax Commissioner administers county sales and use taxes, sets forms and rules, gives notice to retailers, collects the tax, and remits proceeds to counties after a 3% administrative fee.
Notice Open & ChatUnited States — Nebraska
§ 77-2756. Income tax; employer or payor; withholding for tax.
1 provisions
Employers or payors who withhold Nebraska income tax must file withholding returns and pay the withheld taxes on the required schedule, with special rules for small annual amounts and higher monthly amounts.
Act or statute Open & ChatUnited States — Nebraska
§ 77-2776. Income tax; Tax Commissioner; return; examination; failure to file; notice; deficiency; notice.
1 provisions
The Tax Commissioner must examine income tax returns, assess the correct tax, and send deficiency notices or refunds when the return is wrong or missing.
Notice Open & ChatUnited States — Nebraska
§ 77-7305. Property tax credit; amount; county treasurer; duties.
1 provisions
This provision sets school district property tax relief credits and assigns county and state officials duties to calculate, certify, distribute, and return funds.
Act or statute Open & ChatUnited States — Nebraska
§ 77-2717. Income tax; estates; trusts; rate; fiduciary return; contents; filing; state income tax; contents; credits.
1 provisions
This section sets Nebraska income tax rules for resident and nonresident estates and trusts, and requires fiduciary and beneficiary filing in specified cases.
Act or statute Open & ChatUnited States — Nebraska
§ 77-2731. Income tax; taxpayer; resident of more than one state; tax; credit.
1 provisions
If a taxpayer is treated as a resident of both this state and another jurisdiction, the Tax Commissioner must reduce the state tax on income taxed by both places, if the other jurisdiction allows a similar reduction.
Act or statute Open & ChatUnited States — Nebraska
§ 77-2791. Income tax; overpayment; refund; credit; Tax Commissioner; rules and regulations.
1 provisions
The Tax Commissioner may credit an income-tax overpayment against other state tax liabilities, and the remaining balance must be refunded by the State Treasurer.
Regulation Open & ChatUnited States — Nebraska
§ 77-2503. Application; form; qualified project; allocation of credit; transfer, sale, or assignment; use of credit.
1 provisions
Owners seeking the Nebraska affordable housing tax credit must apply to the authority, and the authority may issue and allocate credits only when the project is qualified and meets the section’s limits.
Act or statute Open & ChatUnited States — Nebraska
§ 53-101.02. Farm wineries; legislative intent.
1 provisions
The Legislature states that farm winery operations are intended to support the production, use, and consumption of Nebraska-grown agricultural products.
Act or statute Open & Chat