United States — Nebraska
§ 77-2617. Use tax; payment; report.
1 provisions
People and entities using taxable cigarettes must pay the tax and report it to the Tax Commissioner.
Act or statute Open & Chat
Esheria Regulatory Atlas
Tax law in United States — Nebraska
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.
3,266 matching statutes
United States — Nebraska
§ 77-2502. Terms, defined.
1 provisions
This provision defines key terms used in the Affordable Housing Tax Credit Act.
Act or statute Open & ChatUnited States — Nebraska
§ 77-378. Delinquent taxpayers; Department of Revenue and Department of Labor; prepare, maintain, and publish list; Tax Commissioner and Commissioner of Labor; duties.
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.
Act or statute Open & ChatUnited States — Nebraska
§ 50-1209. Tax incentive performance audits; schedule; contents.
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.
Act or statute Open & ChatUnited States — Nebraska
§ 77-1721. Collection of taxes; distress warrants; record of county treasurer; exoneration from liability on bond.
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.
Act or statute Open & ChatUnited States — Nebraska
§ 81-3716. Hotel; occupancy; county; impose sales tax; when.
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%.
Act or statute Open & ChatUnited States — Nebraska
§ 77-1116. Qualified community development entity; application; deadline; form; contents; Tax Commissioner; grant or deny; notice of certification; lapse of certification; when.
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.
Notice Open & ChatUnited States — Nebraska
§ 13-319. County; sales and use tax authorized; limitation; election.
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.
Act or statute Open & ChatUnited States — Nebraska
§ 16-205. License or occupation tax; power to levy; exceptions.
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.
Act or statute Open & ChatUnited States — Nebraska
§ 17-525. Occupation tax; power to levy; exceptions.
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.
Act or statute Open & ChatUnited States — Nebraska
§ 46-1,120. Bonds issued to discharge judgments or procure surrender of bonds, notes, and warrants; contract with holders, authorized; terms.
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.
Act or statute Open & ChatUnited States — Nebraska
§ 77-2037. Inheritance tax; lien; expiration.
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.
Act or statute Open & Chat