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
This section says §§ 76-301 to 76-311 apply to suits where the listed claims or rights are demanded, and it limits those provisions to certain real-estate cases.
United States — Nebraska
1 provisions
Foreign executors or administrators must pay inheritance tax to the proper county treasury when transferring certain stocks or loans; if they do not, the corporation making the transfer may become liable if it knew the assets were taxable before the transfer.
United States — Nebraska
1 provisions
The Commissioner of Internal Revenue must set up a system to identify people with delinquent federal tax liability, share identifying information and a written liability amount with the Department of Revenue by the agreed dates, and keep that information confidential.
United States — Nebraska
1 provisions
A person remitting certain oil or gas taxes must deduct the proportional tax amount from what is owed to interest owners before paying them.
United States — Nebraska
1 provisions
A lawsuit to recover allegedly overpaid Nebraska income tax cannot be maintained until a refund claim is filed with the Tax Commissioner and denied.
United States — Nebraska
1 provisions
The Tax Commissioner’s action on a taxpayer protest becomes final 30 days after notice is mailed, unless the taxpayer seeks review within that time.
United States — Nebraska
1 provisions
A transferee of a taxpayer’s property can be liable for the taxpayer’s income tax, additions, penalties, and interest, and that liability is handled like the underlying tax. If a person has died, the assessment limitation period is the same period that would have applied if death had not occurred.
United States — Nebraska
1 provisions
The Tax Commissioner may not approve or grant a tax incentive unless the taxpayer provides satisfactory evidence of electronic work-eligibility verification for all newly hired employees in Nebraska.
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.