United States — Nebraska
§ 77-2788. Income tax; delinquency; interest.
1 provisions
Late-paid Nebraska income tax generally accrues interest until paid.
Act or statute Open & Chat
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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
§ 77-2011. Inheritance tax; distribution of property; duty of personal representative or trustee to deduct or collect tax.
1 provisions
Administrators, executors, and trustees must deduct or collect the inheritance tax before distributing taxed property.
Act or statute Open & ChatUnited States — Nebraska
§ 13-2609. Tax Commissioner; duties; certain retailers and operators; reports required.
1 provisions
If an application is approved, the Tax Commissioner must audit or review the relevant facilities and retailers, then certify the state sales tax revenue amount annually to the State Treasurer.
Act or statute Open & ChatUnited States — Nebraska
§ 77-6606. Tax credit; application; contents; requirements; approval; effect.
1 provisions
An eligible business may apply for tax credits, but must file the application with the Department of Revenue on the department’s form and within the next calendar year after producing the renewable chemicals. The business must also meet the act’s and its agreement’s requirements before receiving credits or entering ano
Act or statute Open & ChatUnited States — Nebraska
§ 77-3149. Tax credit; partnership, limited liability company, or subchapter S corporation; amount.
1 provisions
Certain partnerships, LLCs, and subchapter S corporations may qualify for a Nebraska income tax credit for cash gifts to eligible charities, subject to limits and restrictions.
Act or statute Open & ChatUnited States — Nebraska
§ 77-2101.01. Estate tax; amount.
1 provisions
This provision imposes an estate or excise tax on certain decedents’ estates and Nebraska-based property interests, with the tax amount calculated differently for different death dates and resident/nonresident estates.
Act or statute Open & ChatUnited States — Nebraska
§ 77-6306. Tax credit; amount; director; allocation; limitation; reallocation; when; notice to director; tax credit certificates issued; holding period.
1 provisions
The director allocates these tax credits under caps and timing rules, and investors/funds must follow notice, investment, and holding-period requirements to keep the credit.
Notice Open & ChatUnited States — Nebraska
§ 66-6,113. Compressed fuel tax; collection; commission.
1 provisions
Retailers may deduct a commission when remitting compressed fuel tax, but the commission is tiered and limited in some cases.
Act or statute Open & ChatUnited States — Nebraska
§ 76-908. Documentary stamp tax; refund; procedure.
1 provisions
People who paid the documentary stamp tax may seek a refund if the payment was mistaken, clerical error, or otherwise invalid.
Act or statute Open & ChatUnited States — Nebraska
§ 77-2101.03. Tax; calculation.
1 provisions
This provision sets Nebraska estate tax calculations for two date ranges and sets a 16% tax rate for taxable generation-skipping transfers.
Act or statute Open & ChatUnited States — Nebraska
§ 77-2758. Income tax; employer or payor; failure to deduct; effect.
1 provisions
If an employer or payor fails to withhold income tax and the related tax is later paid, the withheld tax may not be collected from that employer or payor, but liability for related additions to tax, penalties, or interest remains.
Act or statute Open & ChatUnited States — Nebraska
§ 30-3146. Income taxes.
1 provisions
A trustee must pay taxes from income or principal depending on how the related receipts are allocated, and must adjust receipts after certain beneficiary deduction-related tax reductions.
Act or statute Open & ChatUnited States — Nebraska
§ 77-1615.01. Tax list; use of electronic data processing equipment; levy and collection of taxes.
1 provisions
County boards may direct how tax records are used for property assessment and tax collection, may direct mailing or delivery of tax statements, and a taxpayer still remains liable even if the statement is not received.
Act or statute Open & ChatUnited States — Nebraska
§ 77-1735. Illegal or unconstitutional tax paid; claim for refund; procedure.
1 provisions
A person who paid property tax or a payment in lieu of tax may seek a refund by filing a written claim within 30 days if the tax is alleged to be illegal or unconstitutional for a reason other than valuation or equalization.
Constitution Open & ChatUnited States — Nebraska
§ 66-1405. Tax rate; how determined; setoff authorized.
1 provisions
The tax amount is determined under other specified tax provisions, and the Department of Revenue must give the director information and help about tax amounts as needed.
Act or statute Open & ChatUnited States — Nebraska
§ 77-3109. Tax credit; eligibility; amount; recapture; when; application; approval; claiming credit; procedure.
1 provisions
Employers that pay relocation expenses for a qualifying employee may receive a refundable Nebraska tax credit if salary and application conditions are met.
Act or statute Open & ChatUnited States — Nebraska
§ 77-2757. Income tax; employer or payor required to deduct; trust fund.
1 provisions
Employers or payors who must withhold Nebraska income tax are liable for that tax, and withheld amounts are treated as the employer’s or payor’s tax and trust fund property of the state.
Act or statute Open & ChatUnited States — Nebraska
§ 77-2704.29. Sales tax payment; exemption from use tax.
1 provisions
Property used in this state is exempt from use tax if its sale, lease, or rental receipts were included in sales tax and that sales tax was paid.
Act or statute Open & ChatUnited States — Nebraska
§ 77-2727. Income tax; partnership; subject to act; credit; election to file return at entity level; how treated.
1 provisions
This section generally says partnerships are not taxed as entities, but partners may have filing and payment duties, and an electing partnership can choose entity-level taxation.
Act or statute Open & ChatUnited States — Nebraska
§ 58-507. Property taxes; how divided.
1 provisions
The project agreement must divide property taxes in the redevelopment project area for up to 15 years and route certain amounts into a special fund until the related debt is paid off.
Act or statute Open & Chat