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
A tax credit recipient may sell the credit, but the seller must notify the Department of Revenue and give the buyer’s tax ID at least 30 days before the credit is claimed.
United States — Nebraska
1 provisions
An individual taxpayer may get a nonrefundable income tax credit for cash donations to eligible charitable organizations, subject to limits and special rules.
United States — Nebraska
1 provisions
A taxpayer challenging an unconstitutional tax must pay it under protest and file a court challenge within the stated deadline.
United States — Nebraska
1 provisions
This provision sets the homestead exemption application and review process, including assessor and Tax Commissioner duties, appeals, refunds, liens, and interest.
United States — Nebraska
1 provisions
If a taxpayer goes bankrupt or gets a receiver appointed, the Tax Commissioner may immediately assess the tax deficiency, additions to tax, and interest, and claims may be taken to the bankruptcy or receivership court.
United States — Nebraska
1 provisions
The Tax Commissioner must send notice to the taxpayer in certain income-tax delinquency cases and may take several collection and enforcement steps.
United States — Nebraska
1 provisions
Cash device distributors and operators must pay certain taxes quarterly, and specified persons must give players a Form 1099 when a prize exceeds $1,199.
United States — Nebraska
1 provisions
County tax statements must be mailed or delivered, and they must show certain tax and special-assessment information; small amounts under $2 are treated differently.
United States — Nebraska
1 provisions
A corporate officer or employee who controls motor fuel tax compliance can be personally liable if they willfully fail to make the corporation act. The Tax Commissioner must provide a redetermination process and hearing if the person petitions within 60 days after notice and demand.
United States — Nebraska
1 provisions
An insurance company claiming the Nebraska affordable housing tax credit does not have to pay any additional retaliatory tax because of that credit.
United States — Nebraska
1 provisions
The Department of Revenue must gather, prepare, study, and update material to support tax policy changes.
United States — Nebraska
1 provisions
The Nebraska taxing authority may enter a compromise agreement with other taxing authorities and the executor or administrator about death taxes, and the agreement must be filed; if the tax is unpaid within 90 days after filing, interest can accrue.
United States — Nebraska
1 provisions
The Tax Commissioner may recover tobacco products tax-related amounts in a civil action.
United States — Nebraska
1 provisions
The Tax Commissioner may abate certain unpaid tax assessments and may waive some penalties or delinquent-tax interest; taxpayers may not file a claim for abatement for income tax assessments under the Nebraska Revenue Act of 1967.
United States — Nebraska
1 provisions
A licensee may get a refund or tax credit for reported and paid tobacco products tax when the products are sold out of state or returned to the manufacturer.
United States — Nebraska
1 provisions
If delinquent taxes and assessments are not paid when due, the property is sold at tax sale; if there are no bids in certain classes, the property is struck off to the county or district, and the county must account to the district.
United States — Nebraska
1 provisions
The city may create and use certain local revenue tools for a good life district program, and the Tax Commissioner must allocate, remit, and report specified sales taxes to the city.
United States — Nebraska
1 provisions
The county board must remove certain delinquent taxes from the tax list, but only after specified conditions are met.
United States — Nebraska
1 provisions
Local tax-levying and tax-collecting officials must levy and collect the taxes and special assessments covered here, then remit collections to the district through the district secretary.
United States — Nebraska
1 provisions
The director and tax authorities must adopt rules for approving program proposals and administering related tax credits; the Tax Commissioner must also allow the credit for qualifying insurance companies.