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legal-2026.07.26-907

  1. Provision text match · United States — Nebraska · en

    § 70-653.02. Cities and villages; payment in lieu of taxes; how paid.

    unknown Act or statute Document — § 70-653.02. Cities and villages; payment in lieu of taxes; how paid.

    § 70-653.02. Cities and villages; payment in lieu of taxes; how paid.

    All sums of money to be paid by such cities or villages in lieu of taxes may be paid at the times, places, and to the tax-collecting officers, as now or may hereafter be provided by law for the payment of taxes, as long as such city or village shall continue to be the owner of such property, and such tax-collecting officers are hereby authorized and directed

    Topics: municipal finance, tax

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  2. Provision text match · United States — Nebraska · en

    § 66-734. Cash bond; contribution; how collected.

    unknown Act or statute Document — § 66-734. Cash bond; contribution; how collected.

    § 66-734. Cash bond; contribution; how collected.

    (1) The contribution for the cash bond required in section 66-733 shall be collected by the department each tax period with the tax return for all such periods beginning on and after September 30, 1985. The amount due shall be deemed to be tax for the purpose of collection or refund. (2) The amount collected each tax period from the motor fuel producers, sup

    Topics: bond contribution, fuel tax, tax

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  3. Provision text match · United States — Nebraska · en

    § 77-2101. Terms, defined.

    unknown Act or statute Document — § 77-2101. Terms, defined.

    § 77-2101. Terms, defined.

    For purposes of sections 77-2101 to 77-2116: (1) Estate tax means the tax due to the state under section 77-2101.01; (2) Generation-skipping transfer tax means the tax due to the state under section 77-2101.02; (3) Nebraska taxable estate means the federal taxable estate, as determined under Chapter 11 of the Internal Revenue Code, minus one million dollars;

    Topics: tax

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  4. Provision text match · United States — Nebraska · en

    § 15-819. Personal property tax; lien upon personal property.

    unknown Act or statute Document — § 15-819. Personal property tax; lien upon personal property.

    § 15-819. Personal property tax; lien upon personal property.

    Taxes assessed upon personal property in a city of the primary class shall be a lien upon the personal property of the person, partnership, limited liability company, or corporation assessed from and after the time the tax books are received by the city treasurer. Such lien shall be prior and superior to all other liens thereon except liens for taxes. Histor

    Topics: lien, tax

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  5. Provision text match · United States — Nebraska · en

    § 77-2012. Inheritance tax; legacy charge upon real property; duty of heir or devisee to deduct tax.

    unknown Act or statute Document — § 77-2012. Inheritance tax; legacy charge upon real property; duty of heir or devisee to deduct tax.

    § 77-2012. Inheritance tax; legacy charge upon real property; duty of heir or devisee to deduct tax.

    Whenever any legacy shall be charged upon or payable out of real estate, the heir or devisee before paying the same shall deduct the tax therefrom and pay the same to the executor, administrator or trustee. The tax shall remain a charge upon the real estate until paid, and the payment thereof shall be enforced by the executor, administrator or trustee in the

    Topics: probate, real property, tax

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  6. Provision text match · United States — Nebraska · en

    § 77-4909. Company, defined.

    unknown Act or statute Document — § 77-4909. Company, defined.

    § 77-4909. Company, defined.

    Company means any person subject to the sales and use taxes and either the income tax imposed by the Nebraska Revenue Act of 1967 or the franchise tax under sections 77-3801 to 77-3807, any corporation, partnership, limited liability company, or joint venture that is or would otherwise be a member of the same unitary group, if incorporated, which is, or whos

    Topics: tax

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  7. Provision text match · United States — Nebraska · en

    § 77-1941. Tax foreclosure proceedings; defects subsequent to decree of foreclosure; hearing; determination.

    unknown Decree law Document — § 77-1941. Tax foreclosure proceedings; defects subsequent to decree of foreclosure; hearing; determination.

    § 77-1941. Tax foreclosure proceedings; defects subsequent to decree of foreclosure; hearing; determination.

    Upon hearing the application, the court shall enter a supplemental decree directing that the tax foreclosure proceeding be properly completed, and determining the rights of all parties that have arisen subsequent to the entry of the decree of foreclosure. The rights adjudicated in the original tax foreclosure proceeding shall be respected and observed, but s

    Topics: litigation, tax

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  9. Provision text match · United States — Nebraska · en

    § 23-381. Garbage disposal; levy; tax.

    unknown Act or statute Document — § 23-381. Garbage disposal; levy; tax.

    § 23-381. Garbage disposal; levy; tax.

    The county board may levy a tax sufficient to cover the contributions required to be made. The levy shall be included in determining the maximum levy that a county is authorized to impose. History: Laws 1967, c. 112, § 3, p. 360; Laws 1999, LB 141, § 4.

    Topics: county levy, tax

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  10. Provision text match · United States — Nebraska · en

    § 14-1716. Parking authority; alienating or encumbering property; pledging credit; levy of tax; prohibited; when.

    unknown Act or statute Document — § 14-1716. Parking authority; alienating or encumbering property; pledging credit; levy of tax; prohibited; when.

    § 14-1716. Parking authority; alienating or encumbering property; pledging credit; levy of tax; prohibited; when.

    r power to pledge the credit of the State of Nebraska, or any of its subdivisions, or (3) to give the authority any power to levy or assess taxes. History: Laws 1955, c. 22, § 16, p. 111; Laws 2022, LB800, § 300.

    Topics: government credit, property, tax

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  11. Provision text match · United States — Nebraska · en

    § 13-2022. County, municipality, or agency; closure of facility, postclosure care, and investigative and corrective action; powers and duties; tax; special trust funds.

    unknown Act or statute Document — § 13-2022. County, municipality, or agency; closure of facility, postclosure care, and investigative and corrective action; powers and duties; tax; special trust funds.

    § 13-2022. County, municipality, or agency; closure of facility, postclosure care, and investigative and corrective action; powers and duties; tax; special trust funds.

    the payment or performance of the terms of any such agreement, any county or municipality may agree to levy or cause to be levied an annual tax upon the taxable property within such county or municipality in an amount sufficient for such purposes. Any such tax shall for all purposes of Nebraska law, including limitations upon budget, revenue, and expenditure

    Topics: facility closure, postclosure care, service agreements, tax

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  12. Provision text match · United States — Nebraska · en

    § 16-677. Bonds; sinking funds; tax to provide.

    unknown Act or statute Document — § 16-677. Bonds; sinking funds; tax to provide.

    § 16-677. Bonds; sinking funds; tax to provide.

    shall have been issued by the city as provided under section 16-676, the mayor and city council shall have power to levy annually upon all taxable property of the city such tax as may be necessary for a sinking fund for the payment of accruing interest on such bonds and the principal thereof at maturity, and to provide for the office of water commissioner,

    Topics: bonds, municipal officers, sinking fund, tax

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  13. Provision text match · United States — Nebraska · en

    § 66-719.01. Unlawful transportation; violations; reward for disclosure.

    unknown Act or statute Document — § 66-719.01. Unlawful transportation; violations; reward for disclosure.

    § 66-719.01. Unlawful transportation; violations; reward for disclosure.

    n has failed to file the reports required on motor vehicle fuel or diesel fuel imported into the State of Nebraska or has failed to pay the tax on the sale or use of motor vehicle fuel, diesel fuel, or compressed fuel as provided by the laws of this state, such a share of the tax and penalties recovered as the department may deem reasonable and just, not exc

    Topics: rewards for information, tax

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  14. Provision text match · United States — Nebraska · en

    § 77-4001. Act, how cited.

    unknown Act or statute Document — § 77-4001. Act, how cited.

    § 77-4001. Act, how cited.

    Sections 77-4001 to 77-4027 shall be known and may be cited as the Tobacco Products Tax Act. History: Laws 1987, LB 730, § 1; Laws 2009, LB89, § 1; Laws 2023, LB727, § 88; Laws 2024, LB1204, § 25; Laws 2025, LB9, § 10; Laws 2026, LB212, § 1.

    Topics: tax, tobacco products

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  15. Provision text match · United States — Nebraska · en

    § 77-2701.20. Member states, defined.

    unknown Act or statute Document — § 77-2701.20. Member states, defined.

    § 77-2701.20. Member states, defined.

    nd all states that have been approved initially or later admitted by the governing board for participation in the streamlined sales and use tax agreement. History: Laws 2003, LB 282, § 24.

    Topics: sales and use tax, tax

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  16. Provision text match · United States — Nebraska · en

    § 77-3601. Act, how cited.

    unknown Act or statute Document — § 77-3601. Act, how cited.

    § 77-3601. Act, how cited.

    Sections 77-3601 to 77-3607 shall be known and may be cited as the School Readiness Tax Credit Act. History: Laws 2016, LB889, § 1.

    Topics: education, tax

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  18. Provision text match · United States — Nebraska · en

    § 77-3308. Compromise by parties to arbitration agreement.

    unknown Act or statute Document — § 77-3308. Compromise by parties to arbitration agreement.

    § 77-3308. Compromise by parties to arbitration agreement.

    ment made pursuant to section 77-3301, fixing the amounts to be accepted by this and any other state involved in full satisfaction of death taxes. History: Laws 1976, LB 584, § 8.

    Topics: tax

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  19. Provision text match · United States — Nebraska · en

    § 44-2719. Assessments made by associations of other states; effect.

    unknown Act or statute Document — § 44-2719. Assessments made by associations of other states; effect.

    § 44-2719. Assessments made by associations of other states; effect.

    sessments made by the insurance guaranty associations, or similar entities, pursuant to the laws of any other state shall not be considered taxes, licenses, other fees, other material obligations, prohibitions, or restrictions as defined in section 44-150. History: Laws 1975, LB 217, § 19.

    Topics: insurance, tax

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  20. Provision text match · United States — Nebraska · en

    § 77-4907. Base-year employee, defined.

    unknown Act or statute Document — § 77-4907. Base-year employee, defined.

    § 77-4907. Base-year employee, defined.

    Base-year employee means any individual who was employed in Nebraska and subject to the Nebraska income tax on compensation received from the company or its predecessors during the base year and who is employed at the project. History: Laws 1995, LB 829, § 7.

    Topics: employment, tax

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