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
Certain wills and trusts are read to refer to the federal estate and generation-skipping transfer tax laws as they existed on December 31, 2009, unless an exception applies.
United States — Nebraska
1 provisions
A severance tax is imposed on oil and natural gas, with limited exceptions, and it must be paid monthly by the first purchaser or the person who severed the product depending on where it is sold.
United States — Nebraska
1 provisions
The county assessor or county clerk must certify annual taxable valuation and the Certificate of Taxes Levied to the Property Tax Administrator by December 1.
United States — Nebraska
1 provisions
A qualifying retail dealer taxpayer may receive a biodiesel tax credit, but must apply to the department on the prescribed form and include specified sales information.
United States — Nebraska
1 provisions
The Director of Insurance must distribute specified insurance taxes to designated funds and the State Treasurer by the annual deadline, with listed exceptions for certain tax types.
United States — Nebraska
1 provisions
A use tax is imposed on cigarettes used in this state, except cigarettes that already paid the tax under section 77-2602.
United States — Nebraska
1 provisions
Nebraska imposes per-gallon taxes on aviation gasoline and aviation jet fuel used in aircraft in the state, and the State Treasurer must place the money in a special fund, make refunds, and send the remaining balance to the Aeronautics Cash Fund.
United States — Nebraska
1 provisions
This section lets redevelopment plans divide ad valorem taxes and sets notice, protest, payment, and funding rules for the authority, county officials, and related projects.
United States — Nebraska
1 provisions
A city clerk must annex a warrant to each qualifying tax list, and the city treasurer must collect the listed taxes.
United States — Nebraska
1 provisions
This section sets motor fuel and diesel tax rules, requires certain fuel sellers to pay and remit taxes, and creates several exemptions and refunds.
United States — Nebraska
1 provisions
Leased public property is generally taxed or exempted as if owned by the leaseholder, with reporting duties for the state and governmental subdivisions and limits on certain tax payments and liens.
United States — Nebraska
1 provisions
This provision lets certain Nebraska taxpayers claim several income tax credits, including a $5,000 homebuyer credit and a $2,000 credit for a stillborn child, subject to listed conditions.
United States — Nebraska
1 provisions
The county treasurer must collect the general fund tax and may accept specified warrants or past-due interest coupons as payment for certain irrigation district taxes. The treasurer is also entitled to a 0.5% collection fee.
United States — Nebraska
1 provisions
The Tax Commissioner has enforcement and rulemaking powers for Chapter 57, article 7, and taxpayers subject to it must keep records in the required form and retain them for at least three years unless destruction is authorized in writing. Taxpayers may store records outside the state, but must make them available to th
United States — Nebraska
1 provisions
A city of the primary class may levy and collect a license or occupation tax, and may regulate it by ordinance, subject to stated exceptions.
United States — Nebraska
1 provisions
A county may levy a license or occupation tax on certain event-admission sales outside incorporated municipalities, but the tax must be uniform, cannot apply to sales inside incorporated cities or villages, and needs voter approval.
United States — Nebraska
1 provisions
A county judge may decide that an estate is not subject to inheritance tax.
United States — Nebraska
1 provisions
Certain motor-fuel sellers must put the fuel tax amount or a statement of payment on invoices or billing documents.
United States — Nebraska
1 provisions
Creates the School District Property Tax Relief Credit Fund and requires specified transfers into it and investment of available money.
United States — Nebraska
1 provisions
An agreement may include rules for motor fuel tax collection, licensing, reporting deadlines, credits or refunds, bonding, penalties, interest, forwarding collections, and record-keeping.