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Axiom
Nebraska
Statutes

Revenue And Taxation

Income tax; employer or payor; withholding for tax
Income tax; employer or payor required to deduct; trust fund
Income tax; employer or payor; failure to deduct; effect
Income tax; taxable year
Income tax; accounting method
Income tax; return; required by whom
Title 77-2762
Income tax; taxpayer; deceased; return
Income tax; fiduciary; notice of qualification
Partial-year resident individual; filing requirements
Title 77-2766
Income tax; two returns required; when; total taxes due
Income tax; return; filing; when
Income tax; estimated tax; payment; date
Income tax; filing or payment; extension of time; bond; when
Income tax; return, declaration, statement, signature; effect
Income tax; Tax Commissioner; records, form of returns
Income tax; partnership; taxable year; return
Income tax; Tax Commissioner; rules and regulations
Federal income tax return; modified or amended; change in tax liability owed to this state; taxpayer; duties; partnership; election; effect
Income tax; Tax Commissioner; return; examination; failure to file; notice; deficiency; notice
Income tax; deficiency; notice
Income tax; deficiency; written protest; time
Income tax; notice of Tax Commissioner's determination; mailing; contents
Income tax; Tax Commissioner; action on taxpayer's protest; when final
Tax Commissioner; proceedings; burden of proof; exceptions
Income tax; evidence; federal determination; admissible
Income tax; additional tax; notice; no appeal or protest; when
Income tax; deficiency; waive restrictions
Income tax; assessment; deficiency; date
Deficiency determination; notice; limitation; extension of time periods
Income tax; erroneous refund; deficiency; limitation
Income tax; delinquency; interest
Income tax; failure to file return; penalty
Income tax; deficiency; interest; failure to report or file; prohibited acts; penalties
Income tax; overpayment; refund; credit; Tax Commissioner; rules and regulations
Income tax; Tax Commissioner; abate unpaid assessment; waive penalties or interest
Claim for credit or refund; limitation
Income tax; overpayment; interest
Income tax; claim for refund; grounds; state; oral hearing
Income tax; Tax Commissioner; claim for refund; denial; notice
Income tax; Tax Commissioner; refund claim; notice of action; limitation; effect
Income tax; claim for refund; action; where brought
Income tax; claim for refund; filing required; action
Property; unpaid taxes; sale; when
Property; unpaid taxes; governing body; certify to county treasurer; certify value of property less than total taxes
Property; unpaid taxes; sale; date
Property; unpaid taxes; sale; notice; procedure if no bid is made
Property; unpaid taxes; notice to state and political subdivisions
Property; unpaid taxes; sale; who may purchase
Property; unpaid taxes; sale; proceeds; disposition
Property; unpaid taxes and costs; cancellation; when
Property; unpaid taxes; sale; proceeds insufficient; special assessments, interest, penalty; cancel
Nebraska Job Creation and Mainstreet Revitalization Act, how cited
Terms, defined
Local preservation ordinance or resolution; approval
Credit; amount; claim; approval; procedure
Application for credits; form; contents; officer; review; allocation of credits; notice of determination; denial; appeal; limit on credits; holder of allocation; duties
Request for final approval; form; approval; when; department; duties; extension; denial; appeal; credit; issuance of certificates; fee; credit carried forward
Fees
Recapture of credits; written notice; procedure; amount
Transfer, sale, or assignment of credit; limitation; use; notice; department; duties; powers
Rules and regulations; Nebraska State Historical Society; Department of Revenue; joint report; contents
Nebraska Job Creation and Mainstreet Revitalization Fund; created; use; investment
Application deadline; allocation, issuance, or use of credits deadline
Community Development Assistance Act, how cited
Legislative findings and declarations
Terms, defined
Community betterment organization; program proposal; apply for tax credit status
Program proposal; approvals required
Program proposals; approval; tax credits; allowance
Tax credit; allowance; manner
Tax credit; limitation on total amount
Terms, defined
Operator; license; application; limitations; background check; cause for denial; disciplinary action; cash device winnings; duty to check collection system
Distributor; license; application; limitations; background check; cause for denial; disciplinary action; fee; cash device winnings; duty to check collection system
Mechanical amusement device; not cash devices; occupation tax; amount; payment
Occupation tax; addition to other taxes and fees; political subdivision; tax on mechanical amusement devices; prohibited
Tax Commissioner; administration of act; department; powers and duties
Occupation tax; payment; decal; form; display
Income tax, occupation tax, net operating revenue tax; distributor, operator, manufacturer; payment required, when; cash device prize; form for player, conditions
Violations; penalties
Violations; prosecution; limitation
Act, how cited
Net operating revenue; taxation; amount; manner; distribution
Central server
Manufacturer; cash device winnings; duty to check collection system
Volunteer Emergency Responders Incentive Act, how cited
Terms, defined
Qualification; points; basis
Certification administrator; designation; duties; notice to volunteer member; written certification
Certification administrator; certified list of volunteer members; duties; income tax credit
Laws 2018, LB760, retroactive applicability; certification administrator; duties; county board; duties
Relocation Incentive Act, how cited
Terms, defined
Tax credit; eligibility; amount; recapture; when; application; approval; claiming credit; procedure
Tax credit; annual limit
Qualifying employee; exclusion of wage income; conditions; recapture; when
Rules and regulations
Creating High Impact Economic Futures Act, how cited

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