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Nebraska
Statutes

Revenue And Taxation

Actions prohibited; construction of act
Title 77-3909
Tax Commissioner; agreement with financial institution authorized; report
Act, how cited
Definitions; where found
Cancel, defined
First owner, defined
Revoke, defined
Suspend, defined
Tobacco products, defined
Tax imposed; payment
License required; when; application; contents
Application; place of business; fee
Issuance of license; rights
License or certification; revoke, cancel, or suspend; procedure
License or certification; restoration; fee
Licensee; file return; contents; pay tax
Return; review; deficiency; notice; delivery
Failure to file return; return and assessment by Tax Commissioner; notice
Records; requirements; inspection of business
Tax refund or credit
Hearing; procedure
Final decision; notification; appeal
Recovery of tax, interest, or penalty; effect
Tax; interest; penalty
Tax Commissioner; adopt rules and regulations
Violation; penalty
Tobacco Products Administration Cash Fund; created; use; transfers; investment
Violation; disciplinary action regarding license; administrative penalty; appeal
Contraband
Act, how cited
Legislative findings
Terms, defined
Incentives; application; contents; fee; approval; agreements; contents
Incentives; income tax, personal property tax, sales and use tax; credits
Credits; use; refund claims; procedures; interest; appointment of purchasing agent
Recapture or disallowance of incentives
Incentives; transfer; when; effect
Application; valid; when; limitation on new applications
Annual report; contents; joint hearing
Tax Commissioner; rules and regulations
Change in law; effect; operative date
Department of Revenue; estimate of sales tax refunds under Employment and Investment Growth Act; duties
Title 77-4201
Title 77-4202
Title 77-4203
Title 77-4204
Title 77-4205
Title 77-4206
Title 77-4207
Title 77-4208
Act, how cited
Purpose of act
Property Tax Credit Cash Fund; created; use; investment
Property tax credit; minimum amount; county treasurer; duties; disbursement to counties; Property Tax Administrator; State Treasurer; duties
Terms, defined
Possession by dealer; payment of tax required
Imposition of tax; rates
Stamps, labels, or other indicia; purchase; Tax Commissioner; duties
Tax; due and payable; when
Stamps, labels, or other indicia; affixed; when
Tax Commissioner; rules and regulations
Sections, how construed
Dealer; violations; penalties; statute of limitations
Tax Commissioner; assessment and collection of tax and penalties; duties
Tax determination; notice; requirements; jeopardy determination; effect
Jeopardy determination; petition for redetermination; procedure; deficiency; interest; seized property; sale; when; procedure; return of property; conditions; injunction; Tax Commissioner; powers
Injunction; suit prohibited
Tax and penalties; presumption; admissibility of evidence
Report; confidential; information; inadmissible; when
Tax Commissioner; powers; subpoena; enforcement
Good Life Transformational Projects Act, how cited
Purpose of act; legislative findings
Terms, defined
Good life district; application; contents; confidential; limitations
Good life district; project; approval; eligibility; reports required; reduced sales tax rate; sales tax refund; offset; boundary adjustments; procedure; development and design standards; project areas; established; procedure
Good life district; terminate; conditions
Act; not construed to limit authority of political subdivision
Good Life District Economic Development Act, how cited
Legislative findings
Terms, defined
Good life district economic development program; election required; procedure
Good life district economic development program; establishment; ordinance; contents; contracts and agreements; authorized; project areas; provisions applicable; eminent domain
Good life district economic development program; local sources of revenue; business occupation tax; allocated sales tax; local option sales and use tax; requirements
Good life district economic development fund; requirements
Local sources of revenue; use
Good life district economic development program; audit
Nebraska Budget Act; not applicable; when
Issuance of bonds; purpose; not general obligation of city
Issuance of bonds; immunity
Issuance of bonds; authorization; form
Bonds; signatures; validity
Bonds, contracts, and other obligations; powers of city
Refunding bonds; authorized; proceeds; investment
Refunding bonds; provisions applicable
Bonds; securities; investment authorized
Bonds, contracts, and other obligations; consent and other proceedings not required
Validity and enforceability of bonds, contracts, and agreements; presumption
Bonds; tax exempt
Bondholders; pledge and agreement of the state

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