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Axiom
Nebraska
Statutes

Revenue And Taxation

Income tax; taxpayer; bankruptcy; Tax Commissioner; tax; assessment; collection
Income tax; evasion; penalty
Income tax; failure to collect, withhold, deduct, account for, or pay; penalty
Income tax; taxpayer; failure to pay, account or keep records; penalty
Income tax; false return; penalty
Income tax; prosecution for violation of act; limitation; Attorney General; concurrent jurisdiction
Income tax; corporate officer or employee; liable for tax; when
Income tax; Tax Commissioner; administer and enforce sections; prescribe forms; content; examination of return or report; uniform school district numbering system; audit by Auditor of Public Accounts or Legislative Audit Office; wrongful disclosure; exception; penalty
Income tax form; contribution to Wildlife Conservation Fund
Tax Commissioner; provide information to Legislative Fiscal Analyst
Disclosure of election to be taxed as retailer; authorized
Title 77-27-119.04
Income tax form; contribution to Nebraska State Fair
Nebraska State Fair contributions; disposition
Income tax; Tax Commissioner; agreement with; effect
Income tax; Governor; Secretary of the Treasury; agreement
Income tax; Governor; Secretary of the Treasury; agreement; costs; payment
Income tax; service in armed forces; effect
Title 77-27-124
Tax, report, claim, notice, petition; mailing; postmark stamped; date of delivery
Lists of taxpayers; other information; department provide; when
Tax Commissioner; final action; appeal
Judicial review; exclusive remedy
Tax Commissioner; tax; deficiency; collection
Tax Commissioner; tax; deficiency; disallowed by court; effect; frivolous objections; damages
Tax Commissioner; security required; when; sale of security; notice
Revenue Distribution Fund; created; use; collections under act; disposition
Tax Refund Fund balance; transfer; allocation
Nonresident; deficiency; action; process
Tax Commissioner; destroy obsolete returns, when
Notice; how given
Court ruling of unconstitutionality; effect
Title 77-27-136
Title 77-27-137
Title 77-27-137.01
Title 77-27-137.02
Title 77-27-137.03
Title 77-27-138
Title 77-27-138.01
Title 77-27-139
Aid to municipalities; Municipal Equalization Fund; created; use; investment
Aid to municipalities; terms, defined
Aid to municipalities; calculation of state aid
Aid to municipalities; funds; how distributed
Title 77-27-140
Title 77-27-141
Incorporated municipalities; sales and use tax; authorized; election
Incorporated municipalities; sales and use tax; modification; election required, when
Incorporated municipalities; sales and use tax; election; question; effect
Incorporated municipality; sales and use tax; petition to submit question
Incorporated municipality; sales and use tax; election; notice
Incorporated municipality; sales and use tax; previously authorized; continuation without election
Municipalities; sales and use tax laws; administration; termination; databases; required
Municipalities; sales and use tax; Tax Commissioner; collection; distribution; refunds; notice; deductions; qualifying business; duty to provide information
Municipalities; sales and use tax; claims; remedies
Municipalities; sales and use tax; disposition
Municipalities; sales and use tax; laws governing; source of transactions
Act, how cited
Terms, defined
Refund; application; when; contents; hearing; approval
Refund; notice to Tax Commissioner; Department of Water, Energy, and Environment; duties
Refund; notice; modify or revoke; when; effect
Appeal; procedure
Rules and regulations
Act, how cited
Nebraska Economic Forecasting Advisory Board; created
Board; membership; terms; officers; quorum; expenses
Board; meetings; duty
Board; staff support; development of revenue estimates; considerations
Legislative intent
Terms, defined
Collection system; development; duties
Collection system; additional remedy
Costs of health services; setoff; Department of Health and Human Services; duties; amount of setoff; priority of claims
Department of Health and Human Services; adopt rules and regulations
Notice of claim to debtor; contents
Submission of certified debt; when effective; Lottery Division of the Department of Revenue; duties
Notice of pending refund or state lottery prize
Notice of claim to refund or state lottery prize; contents
Debtor; application for hearing; when effective; hearing
Appeal
Certification of debt; when; procedure; deduction from refund or state lottery prize
Completion of setoff; notice
Costs of setoffs; reimbursement
Act, how cited
Agency, defined
Purpose of act; limitation
Tax refund setoff system; operation
Delinquent federal tax liability; identification; joint tax return; presumption
Tax refund setoff; procedure; joint return; how treated
Setoff; notice; contents
Application for hearing; when effective
Hearing and appeal; procedure
Improper setoff; how treated
Tax Commissioner; adopt rules and regulations
Title 77-27-185
Title 77-27-186
Title 77-27-186.01
Act, how cited
Terms, defined

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