Esheria Regulatory Atlas
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
1 provisions
The county treasurer must receipt, prorate, and distribute delinquent personal and real estate taxes that are five or more years overdue.
United States — Nebraska
1 provisions
The department must approve complete, qualifying tax credit applications and issue a tax credit certificate to the eligible taxpayer.
United States — Nebraska
1 provisions
If an eligible business fails to meet the Act’s requirements or an agreement’s terms, its tax credits may be reduced, terminated, or rescinded, and it may have to repay or recapture claimed credits.
United States — Nebraska
1 provisions
If the owner of tax-sold real property challenges a tax title, the owner may prove fraud by the selling officer or purchaser, and a proven fraud makes the sale and title void.
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.