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
The Property Tax Administrator must set the annual tax rate, notify each car line company, and remit collected tax to the State Treasurer after a 3% collection fee.
United States — Nebraska
1 provisions
The city council may re-levy uncollected municipal taxes from a former year, fix assessment/listing errors for the current year, and require people to appear under oath about personal property for municipal taxation.
United States — Nebraska
1 provisions
This provision sets when income tax is treated as assessed and gives the Tax Commissioner authority to regulate or make supplemental assessments in some cases.
United States — Nebraska
1 provisions
If a taxpayer does not pay after demand, a state tax lien arises against the taxpayer’s property. The tax commissioner or labor commissioner may file, extend, release, or subordinate the lien, and filing officers must record termination statements.
United States — Nebraska
1 provisions
The personal representative of an estate subject to the tax must file specified estate-tax documents with the Tax Commissioner within 12 months of death, and the transferee must file a generation-skipping transfer tax return within 12 months of the transfer.
United States — Nebraska
1 provisions
This section tells how a husband and wife’s state tax liability is handled when they file separate or joint federal returns, including special rules for mixed resident status and revoking a resident-tax election.
United States — Nebraska
1 provisions
When the county treasurer refunds taxes under legal authority, the treasurer must note in the tax list that the taxes were erroneously taxed and refunded.
United States — Nebraska
1 provisions
The Tax Commissioner or Commissioner of Labor may sue to collect delinquent tax amounts, and the Attorney General must prosecute the action.
United States — Nebraska
1 provisions
For special taxes in a city of the primary class, the city clerk must issue and deliver a certificate, and the city treasurer must publish notice, collect unpaid taxes by distress and sale if needed, and file a return by July 15.
United States — Nebraska
1 provisions
This section defines several terms used in the Nebraska Property Tax Incentive Act, including “community college taxes,” “department,” “eligible taxpayer,” and “school district taxes.”
United States — Nebraska
1 provisions
A tax-sale purchaser or assignee must give a notice at least three months before applying for a tax deed.
United States — Nebraska
1 provisions
Certain corporate tax officers or employees can become personally liable for unpaid corporate taxes if they willfully fail to have the corporation act, and the Tax Commissioner must follow specific notice, hearing, and timing rules.
United States — Nebraska
1 provisions
A corporation may apply for an adjustment of an overpayment of estimated income tax within a set filing window, and the Tax Commissioner reviews and decides the application.
United States — Nebraska
1 provisions
The Tax Commissioner must assess unpaid tax and penalties, notify the dealer, demand immediate payment, and may collect if payment is not made right away.
United States — Nebraska
1 provisions
An estate or trust can get a nonrefundable income tax credit for cash gifts to eligible charities, but only up to the lesser of the gift amount or 50% of the taxpayer’s income tax liability, and only for amounts not already claimed as a federal charitable deduction.
United States — Nebraska
1 provisions
A contractor on a fixed-price construction-type contract may seek a refund if the sales tax rate goes up, and must pay additional tax if the rate goes down; nonpayment can be a misdemeanor.
United States — Nebraska
1 provisions
This provision creates a property assessment division, assigns the Property Tax Administrator as its chief officer, and gives the Tax Commissioner and Property Tax Administrator appeal powers in certain property tax cases.
United States — Nebraska
1 provisions
Taxpayers must report certain federal or related tax changes within 60 days and file amended Nebraska returns when required.
United States — Nebraska
1 provisions
A city may levy a general business occupation tax in an enhanced employment area, but not on certain already-taxed or tax-exempt transactions.
United States — Nebraska
1 provisions
A fiduciary may adjust principal and income for certain tax-related shifts, and in some cases the benefiting estate, trust, or beneficiary must reimburse principal.