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
If the Tax Commissioner believes a sales or use tax collection is in jeopardy, the tax period can be ended immediately and payment demanded at once. The affected person may seek redetermination within 10 days and must also deposit security.
United States — Nebraska
1 provisions
The Tax Commissioner must review filed transfer tax returns, notify the filer about any deficiency or overpayment, refund overpayments, and certify when the correct tax has been paid or no tax is due. If a required return is not filed, the Commissioner or a legal representative may ask the county court for an order to
United States — Nebraska
1 provisions
This provision sets Nebraska individual income tax brackets and rates for specified years and gives the Tax Commissioner duties to adjust, update, publish, and prepare tax schedules and tables.
United States — Nebraska
1 provisions
This section gives certain taxpayers a tax credit for contributions to certified programs or projects and makes the credit nonrefundable.
United States — Nebraska
1 provisions
Certain tax returns and related information must be kept confidential, with limited disclosure exceptions; unauthorized disclosure can be a Class I misdemeanor.
United States — Nebraska
1 provisions
Some taxpayers may make a tentative inheritance tax payment before the tax is finally determined.
United States — Nebraska
1 provisions
A political subdivision may not add a tax on mechanical amusement devices beyond the taxes already imposed by this Act. If the required taxes and license fees are paid by the yearly licensing date, the device is exempt from the sales tax; if not paid on time, that exemption is lost and the device is subject to the Reve
United States — Nebraska
1 provisions
The Tax Commissioner may grant filing or payment extensions for income tax, subject to conditions and limits.
United States — Nebraska
1 provisions
This section lets the Tax Commissioner add tax penalties for deficient returns, overstated refunds, withholding failures, and related filing or fraud violations, and it also bars employers or payors from charging certain interest and additions back to employees or payees.
United States — Nebraska
1 provisions
The Tax Commissioner collects the income tax, can set collection timing or method when not otherwise specified, must issue receipts on request, and must notify persons with unpaid assessed tax and demand payment within 60 days.
United States — Nebraska
1 provisions
A power of attorney with general tax authority lets the agent handle tax filings and other tax matters unless the document says otherwise.
United States — Nebraska
1 provisions
Corporate taxpayers are allowed several Nebraska income tax credits, including credits for certain contributions and multiple listed credit programs.
United States — Nebraska
1 provisions
This provision sets property tax credit funding amounts and tells county, state, and treasury officials how to calculate, certify, disburse, and report the credit.
United States — Nebraska
1 provisions
Financial institutions must file the franchise tax return and pay the tax by the fifteenth day of the third month after the taxable year ends, unless the Tax Commissioner waives filing by regulation.
United States — Nebraska
1 provisions
The provision says the sales and use tax agreement is meant to simplify and modernize tax administration, and it should not be read as pressuring a member state to tax or exempt any item or service.
United States — Nebraska
1 provisions
Eligible businesses may claim a refundable renewable chemical production tax credit, but only for qualifying production and only by attaching the required certification to the tax return.
United States — Nebraska
1 provisions
Taxpayers may get refundable tax credits for new investment or new employment in a microbusiness, but they must claim the credit using the Tax Commissioner’s form and the department’s tentative credit certification.
United States — Nebraska
1 provisions
The Property Tax Administrator must set an annual tax rate for air carrier taxation and send each air carrier a statement showing the taxable value, tax rate, and tax amount. An aggrieved air carrier may appeal to the Tax Commissioner by February 15, and the Commissioner must issue a written order within seven days; th
United States — Nebraska
1 provisions
Tax credits under section 77-6920 may be used in several ways, including refunds, refundable income tax credits, withholding reductions, and certain state payments.
United States — Nebraska
1 provisions
This provision imposes sales and use taxes, requires retailers and some government collectors to collect them, and sets related reporting, display, and penalty rules.