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Nebraska
Statutes

Revenue And Taxation

Title 77-2407
Title 77-2408
Transferred to section 81-1170.02
Transferred to section 81-1170.03
Vacated town sites; payment of original amount of taxes; penalties remitted
Transferred to section 81-1170.04
Title 77-2413
Title 77-2414
Title 77-2415
Transferred to section 81-1170.05
Transferred to section 49-805.01
Transferred to section 72-1601
Transferred to section 13-402
Electronic funds transfer system; authorized
Act, how cited
Terms, defined
Application; form; qualified project; allocation of credit; transfer, sale, or assignment; use of credit
Owner of project; submit eligibility statement; additional filings
Insurance company; no additional retaliatory tax
Recapture or disallowance of federal credit; Nebraska credit recaptured
Rules and regulations
Changes made by Laws 2022, LB800, or Laws 2025, LB182; applicability
Terms, defined
Cigarette tax; rate; disposition of proceeds; priority
Tax; stamps; tax meter impressions; requirements; stamping agent; license; application; form; service of process; corporate surety bond; Tax Commissioner; duties; directory license; application; term
Tax Commissioner; reports; contents; when due
Cigarette purchase or sale records; inspection
Stamps; affix; cancellation
Stamping agent; stock; exempt from tax; conditions
Tax Commissioner; duties; audit; discount; funds; disposition
Stamps; spoiled and unused; destruction; conditions
Stamps; redemption by Tax Commissioner; errors; adjust
Stamps; unlawful sale
Tax Commissioner; personnel; rules and regulations; stamping agent; license; fee
State Treasurer; disbursements for administration
License; permit; stamp; alter; forge; counterfeit; violations; penalty
Prohibited acts; violations; penalty; prima facie evidence
Use tax; rate
Use tax; payment; report
Use tax; delinquent; penalty
Use tax; violation; penalty
Contraband cigarettes; confiscation; destruction
Common carrier; unstamped cigarettes; bond; conditions; permit; fee
Common carrier; unstamped cigarettes; bond; permit; violation; penalty
Tax return; deficiency; notification; delivery
Act, how cited
Title 77-2702
Sales and use tax; rate; collection; collection fee; understatement; prohibited acts; violation; penalty; interest
Title 77-2704
Sales and use tax; retailer; registration; permit; form; revocation; restoration; appeal; exempt sale certificate; violations; penalty; wrongful disclosure; online registration system
Sales and use tax; resale certificate; effect; exemption certificate; fee; penalty; wrongful disclosure
Sales and use tax; sale of business; liability for tax
Sales and use tax; returns; date due; failure to file; penalty; deduction; amount; claim for refund; allowance; disallowance; proceedings; Tax Commissioner; duties regarding refund
Sales and use tax; return; Tax Commissioner; deficiency determination; penalty; deficiency; notice; hearing; order
Sales and use tax; removal of personal property; concealment; Tax Commissioner; action
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
Title 77-2712
Sales and use tax; failure to collect; false return; violations; penalty; statute of limitations
Terms; references; incorporation of federal law
Income tax; rate; credits; refund∀ 2
Income tax; adjustments∀ 1
Income tax; estates; trusts; rate; fiduciary return; contents; filing; state income tax; contents; credits
Title 77-2718
Title 77-2719
Title 77-2720
Title 77-2721
Title 77-2722
Title 77-2723
Nonresident estates or trusts; income; how determined
Nonresident estate or trust; share of income; how determined
Title 77-2726
Income tax; partnership; subject to act; credit; election to file return at entity level; how treated
Income tax; partnership; income; how determined
Nonresident partner; income; how determined
Individual; resident estate or trust; income derived from another state; credit
Income tax; taxpayer; resident of more than one state; tax; credit
Married persons; separate federal returns; joint returns; how treated; revocation of election
Income tax; nonresident; income in Nebraska; method of determination of tax; exception
Title 77-2734
Title 77-2735
Title 77-2736
Title 77-2737
Title 77-2738
Title 77-2739
Title 77-2740
Title 77-2741
Title 77-2742
Title 77-2743
Title 77-2744
Title 77-2745
Title 77-2746
Title 77-2747
Title 77-2748
Title 77-2749
Title 77-2750
Title 77-2751
Title 77-2752
Income tax; withholding from wages and other payments
Income tax; withholdings; written statement required
Income tax; withholdings; deemed paid to Tax Commissioner

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