Esheria Regulatory Atlas

Tax law in United States — Nebraska

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

  § 77-27,119. Income tax; Tax Commissioner; administer and enforce sections; prescribe forms; content; examination of return or report; uniform school district numbering system; audit by Auditor of Public Accounts or Legislative Audit Office; wrongful disclosure; exception; penalty.

  1 provisions

  The Tax Commissioner administers and enforces the income tax rules and can issue forms, conduct exams, and control limited disclosures. Taxpayers must include required ID details on returns, and certain audit officials must protect return information.

  Act or statute Open & Chat

• United States — Nebraska

  § 77-1614. Tax list; consolidated tax; how entered.

  1 provisions

  Uniform taxes within a county taxing subdivision must be combined into a single consolidated tax and entered on the tax list in a double column.

  Act or statute Open & Chat

• United States — Nebraska

  § 23-504. Tax; when levied.

  1 provisions

  If the election and tax vote happen before the tax lists are delivered to the county treasurer, the levy is entered on those lists; if not, the tax is delayed until the next annual levy.

  Act or statute Open & Chat

• United States — Nebraska

  § 77-1632. Property tax request; procedure; public hearing; resolution or ordinance; contents.

  1 provisions

  This section limits how a political subdivision sets its property tax request, requires a public hearing and resolution or ordinance, and requires forwarding the filing to the county clerk by October 15.

  Ordinance Open & Chat

• United States — Nebraska

  § 77-2783. Income tax; additional tax; notice; no appeal or protest; when.

  1 provisions

  If tax is understated because of a mathematical or clerical error, the Tax Commissioner must notify the taxpayer of the extra tax assessed and the reasons.

  Notice Open & Chat

• United States — Nebraska

  § 77-1113. Vested tax credit; utilization.

  1 provisions

  A person who buys a qualified equity investment gets a vested tax credit and may use part of it each credit allowance date, but the claimed credit cannot exceed the taxpayer’s liability.

  Act or statute Open & Chat

• United States — Nebraska

  § 77-1780. Tax refund; Tax Commissioner; powers; duties; interest.

  1 provisions

  The Tax Commissioner may approve a refund claim, and must hear the taxpayer if requested in writing, notify denial in writing by mail, and pay interest on overpayments at the specified rate.

  Act or statute Open & Chat

• United States — Nebraska

  § 77-2919. Tax credit; allowance; manner.

  1 provisions

  Eligible business firms or individuals may apply for a tax credit for contributions to certified community betterment programs, and the credit may be carried forward for five years.

  Act or statute Open & Chat

• United States — Nebraska

  § 77-2708. Sales and use tax; returns; date due; failure to file; penalty; deduction; amount; claim for refund; allowance; disallowance; proceedings; Tax Commissioner; duties regarding refund.

  1 provisions

  This section sets monthly sales and use tax payment and return rules, adds penalties for late filing or underpayment, and gives refund-claim and review deadlines.

  Act or statute Open & Chat

• United States — Nebraska

  § 77-27,108. Income tax; collection; comity with other states.

  1 provisions

  Nebraska courts must recognize and enforce certain other states’ income tax liabilities, and an authorized office of that state may sue here to collect the tax.

  Act or statute Open & Chat

• United States — Nebraska

  § 77-27,177. Tax refund setoff system; operation.

  1 provisions

  The state government may offset a person's delinquent federal tax liability against a state tax refund due to that person.

  Act or statute Open & Chat

• United States — Nebraska

  § 77-362.01. Tax amnesty; authorized; when.

  1 provisions

  If a federal tax amnesty law is enacted, the Tax Commissioner may create a Nebraska tax amnesty program and may waive penalties and interest on delinquent taxes.

  Act or statute Open & Chat

• United States — Nebraska

  § 77-2755. Income tax; withholdings; deemed paid to Tax Commissioner.

  1 provisions

  Withheld income tax is treated as paid for the taxpayer’s credit, and the Tax Commissioner handles credits for short tax years.

  Act or statute Open & Chat

• United States — Nebraska

  § 3-149. Aircraft fuel tax; collection; violation; penalty.

  1 provisions

  Certain fuel suppliers and importers must collect aircraft fuel tax, keep it separate, and remit it to the Tax Commissioner.

  Act or statute Open & Chat

• United States — Nebraska

  § 77-5804. Research tax credit; use; interest.

  1 provisions

  The credit may be used to get a refund of state sales and use taxes or to offset income tax liability, and interest is not allowed on refunded taxes.

  Act or statute Open & Chat

• United States — Nebraska

  § 77-2768. Income tax; return; filing; when.

  1 provisions

  Income tax returns must be filed by the federal filing deadline, and any tax due must be paid to the Tax Commissioner by that filing date, except amounts under two dollars do not need to be remitted.

  Act or statute Open & Chat

• United States — Nebraska

  § 77-1821. Real property taxes; tax receipt; entries.

  1 provisions

  The treasurer must make a tax receipt for the real estate taxes mentioned in the certificate and note whether the property was sold for taxes at public or private sale.

  Act or statute Open & Chat

• United States — Nebraska

  § 77-1784. Electronic filings; electronic fund transfers; required; when; penalty; disclosure to taxpayer.

  1 provisions

  The Tax Commissioner may allow and require certain electronic tax filings and electronic fund transfers, and some filers must disclose electronic filing to taxpayers.

  Act or statute Open & Chat

• United States — Nebraska

  § 13-3107. Tax Commissioner; duties; Department of Revenue; rules and regulations.

  1 provisions

  The Tax Commissioner must audit, certify, and report sales tax revenue amounts for approved sports arena facilities, and the Department of Revenue may issue rules to carry out the act.

  Regulation Open & Chat

• United States — Nebraska

  § 77-2759. Income tax; taxable year.

  1 provisions

  A taxpayer’s Nebraska income tax year generally follows the taxpayer’s federal taxable year.

  Act or statute Open & Chat