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

  § 77-2039. Inheritance, estate, or generation-skipping transfer tax lien; court may discharge property subject to tax; terms and conditions; application for release or discharge; show cause.

  1 provisions

  A person seeking release or discharge of certain tax liens must file a written application with the county court. The county court may order discharge and set terms, and the county attorney must respond in writing within 7 days if they do not consent.

  Act or statute Open & Chat

• United States — Nebraska

  § 23-3552. Hospital district; board of directors; budget statement; tax; levy; limitation; additional annual tax; election; collection.

  1 provisions

  The hospital district board may levy and collect an annual property tax, and may seek voter approval for an additional annual tax, subject to the stated cap and election requirements.

  Act or statute Open & Chat

• United States — Nebraska

  § 77-2711. Sales and use tax; Tax Commissioner; enforcement; records; retain; reports; wrongful disclosures; exceptions; information provided to municipality; penalty; waiver; streamlined sales and use tax agreement; confidentiality rights.

  1 provisions

  The Tax Commissioner administers and enforces the sales and use tax laws, while sellers, retailers, taxpayers, and certain others must keep records and provide required information. The section also restricts disclosure of tax information, with listed exceptions, and makes unauthorized disclosure a Class I misdemeanor.

  Act or statute Open & Chat

• United States — Nebraska

  § 77-2706.01. Retailer of aircraft; use tax; option; election; conditions.

  1 provisions

  A retailer of aircraft may choose a use-tax election instead of paying the tax under subsection (3), but must follow the stated notice, duration, inventory, and refund rules.

  Act or statute Open & Chat

• United States — Nebraska

  § 77-377.02. Delinquent tax collection; collection agency; fees; remit funds.

  1 provisions

  This provision limits collection agency fees, requires remittance of collected funds to the Tax Commissioner within 45 days, and lets the Tax Commissioner prescribe remittance forms.

  Act or statute Open & Chat

• United States — Nebraska

  § 77-1935. Tax certificate foreclosure proceedings under old law; action to cure defects; conditions precedent.

  1 provisions

  Anyone challenging certain tax foreclosure proceedings must first pay specified taxes and court costs before filing.

  Act or statute Open & Chat

• United States — Nebraska

  § 77-27,224. County board; election; question; effect.

  1 provisions

  The county board must put a proposed license or occupation tax to county voters at an election, and it may impose the tax only if a majority vote in favor.

  Act or statute Open & Chat

• United States — Nebraska

  § 77-2704.34. Tax included in sale price; authorized.

  1 provisions

  If a retailer gets prior approval from the Tax Commissioner and shows the tax was added to the sale price and not absorbed, the sale price is treated as exclusive of the tax.

  Act or statute Open & Chat

• United States — Nebraska

  § 71-1557. Terms, defined.

  1 provisions

  This section defines several terms used in the act, including modular housing unit, seal, dealer, manufacturer, person, and commission.

  Act or statute Open & Chat

• United States — Nebraska

  § 77-6308. Tax credit recaptured; when; director; powers and duties.

  1 provisions

  If a qualified investor or fund fails the three-year holding period, the tax credits are recaptured, and the director must notify the Tax Commissioner.

  Act or statute Open & Chat

• United States — Nebraska

  § 77-802.01. County assessor; duties; lien.

  1 provisions

  The county assessor must include the public service entity value certified by the Property Tax Administrator, and the resulting taxes follow the same roll, payment, lien, and delinquent-collection rules as personal property taxes.

  Act or statute Open & Chat

• United States — Nebraska

  § 77-2705.05. Direct payment permit; managed compliance agreements; authorized.

  1 provisions

  The Tax Commissioner may make managed compliance agreements with certain direct payment permit holders, and those agreements must set tax-presumed purchase percentages, variance limits, and annual review requirements.

  Act or statute Open & Chat

• United States — Nebraska

  § 77-2789. Income tax; failure to file return; penalty.

  1 provisions

  If certain tax returns or statements are filed late, the Tax Commissioner may add or assess penalties, with some amounts capped or increased depending on the type of filing and delay.

  Act or statute Open & Chat

• United States — Nebraska

  § 77-127. Tax district, defined.

  1 provisions

  A tax district is an area within a county where all taxable property is taxed at the same consolidated property tax rate.

  Act or statute Open & Chat

• United States — Nebraska

  § 19-5312. Business occupation tax; hearing; appeals; collection; area within business improvement district; how treated.

  1 provisions

  A city may levy a general business occupation tax in a district to pay district costs, but the tax must classify businesses or transactions reasonably and cannot reach certain taxed or exempt transactions.

  Act or statute Open & Chat

• United States — Nebraska

  § 21-303. Corporations; occupation tax; amount; stock without par value, determination of amount.

  1 provisions

  Certain corporations must pay an occupation tax to the Secretary of State when filing the required biennial report.

  Act or statute Open & Chat

• United States — Nebraska

  § 31-333. Drainage tax; levy; certificate; form; extension on tax books; collection.

  1 provisions

  The board of supervisors must set and certify the annual drainage tax installment, and the county clerk and county treasurer must process and collect it.

  Act or statute Open & Chat

• United States — Nebraska

  § 79-3403. Property tax request authority; calculation; certification.

  1 provisions

  A school district’s property tax request generally cannot exceed its property tax request authority, and the department must calculate and certify that authority each year.

  Act or statute Open & Chat

• United States — Nebraska

  § 77-685. Distress warrant; receipt issued.

  1 provisions

  The Tax Commissioner may issue a distress warrant to collect the tax, and must issue a duplicate receipt when the tax is paid.

  Act or statute Open & Chat

• United States — Nebraska

  § 79-1079. City of the metropolitan class; school district boundaries extended; tax levy; effect.

  1 provisions

  If part of a metropolitan-class city school district extends outside the city, its tax levy must be placed on the county tax list and the taxes must be paid to the county treasurer at the same time as other school district taxes.

  Act or statute Open & Chat