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 holder of a tax sale certificate or tax deed may foreclose tax liens in district court, but must do so within a specified deadline and follow vacancy-related rules if the property is treated as vacant and abandoned.
United States — Nebraska
1 provisions
Inheritance tax is imposed on certain transfers, with later redetermination and refund rights if contingencies change the tax rate or exemption status.
United States — Nebraska
1 provisions
Payments made under sections 70-651.01 to 70-651.05 replace other listed taxes and payments, except certain motor vehicle, wheel, permit, fuel, excise, and general sales taxes.
United States — Nebraska
1 provisions
A municipal county may set a sales and use tax at specified rates, but it cannot add, raise, or extend the tax area until voter approval is obtained.
United States — Nebraska
1 provisions
This provision defines who counts as the appropriate filing officer for certain tax liens and broadens references to tax-related terms.
United States — Nebraska
1 provisions
The Tax Commissioner must certify local income tax liability data to the department each year by November 15, and the department must use that data to calculate the allocation percentage and each local system’s allocated income tax funds.
United States — Nebraska
1 provisions
Unpaid taxes become delinquent on set dates, accrue interest, and may be collected by the Tax Commissioner by distress and sale if still unpaid.
United States — Nebraska
1 provisions
A corporate taxpayer may get a nonrefundable income tax credit for cash contributions to eligible charitable organizations, subject to limits and carryforward rules.
United States — Nebraska
1 provisions
This section lets the Tax Commissioner or Commissioner of Labor collect delinquent taxes by distraint, levy, seizure, and sale of taxpayer property after demand for payment.
United States — Nebraska
1 provisions
This section creates a tax amnesty program and sets the conditions for applying, paying, and qualifying.
United States — Nebraska
1 provisions
A taxpayer who overpaid property taxes because of clerical error, honest mistake, or misunderstanding may seek a written refund or credit claim, generally within two years; the Tax Commissioner decides the claim, a hearing is required if timely requested, and a denied claim may be appealed.
United States — Nebraska
1 provisions
County assessors must maintain tax maps to Property Tax Administrator standards, and the Property Tax Administrator may intervene to fix mapping problems.
United States — Nebraska
1 provisions
If an error is discovered in property value, the Property Tax Administrator may recertify the value or redistribute the tax to the affected county within three years.
United States — Nebraska
1 provisions
The Tax Commissioner must cap qualified equity investments so tax credit use does not exceed $15 million per fiscal year, with a carve-out for credits tied to the 2021 allocation.
United States — Nebraska
1 provisions
A taxpayer must claim the tax credit by attaching the certification to the tax return, and the production company may transfer the credit to a Nebraska taxpayer if the transferee pays at least 85% of the credit’s value.
United States — Nebraska
1 provisions
This section imposes Nebraska income tax on resident individuals, nonresident individuals with Nebraska-source income, and certain estates and trusts, and allows a refund only when tax paid exceeds tax due.
United States — Nebraska
1 provisions
A land bank may bid at a tax sale, buy a tax sale certificate, and later apply for a tax deed or foreclose the lien, subject to stated conditions and deadlines.
United States — Nebraska
1 provisions
The county treasurer must note tax payments on the tax lists and keep records of total assessed tax and monthly collections.
United States — Nebraska
1 provisions
The Tax Commissioner may set rules for tax records, returns, statements, and related federal income return copies, and may require filings or recordkeeping by regulation or notice.
United States — Nebraska
1 provisions
Certain states and political subdivisions may sue in Nebraska courts to collect taxes, and Nebraska officials may sue in other states on Nebraska’s behalf when reciprocity exists.