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Axiom
Nebraska
Statutes

Revenue And Taxation

Corporate taxes; corporate officer or employee; personal liability; collection procedure; limitation
Title 77-1824.01
Real property taxes; tax deed proceedings; changes in law not retroactive; exceptions
Delinquent special assessments; effect; foreclosure proceedings
Foreclosure proceedings; county attorney fee; when effective
Relatives of decedent; computation of inheritance tax
Uniform Reciprocal Transfer Tax Act; inheritance tax; when payable
Inheritance tax; estates dependent upon contingencies or conditions; rate of tax; payment; investment of proceeds; redetermination of tax
Inheritance tax; proceedings for determination
Estate tax; amount
Tax; refunds; interest; claim
County funds; deposit of excess, when
Public money in hands of county and court officials; terms, defined
School district or township funds; prorate deposits; when
Public power districts; authorized investments
Funds of state or political subdivisions; deposit with qualifying mutual financial institutions; conditions
Tax; liability of consumer or user; collection
Tribal stamp; authorized
Cigarette sales; reports required; contents
Licensees; disciplinary action; procedure; appeal; joint and several liability; when
Income tax; rate
Title 77-2702.01
General sourcing rules
Title 77-2704.01
Direct payment permit; issuance; application; fee
Retailer of aircraft; use tax; option; election; conditions
Depreciable repairs or parts for agricultural machinery or equipment; refund of sales or use taxes; procedure
Title 77-2709.01
Title 77-2712.01
Terms, defined
Income and sales tax; Legislature; set rates; limitations; primary rate; Tax Rate Review Committee; members; meetings; report
Personal exemptions; standard deduction; computation
Title 77-2727.01
Partial-year resident; determination of income
Small business corporation shareholders; limited liability company members; determination of income; credit; Tax Commissioner; powers; return; when required; election to file return at entity level; how treated
Income tax; corporation; overpayment of estimated tax; adjustment; procedure
Income tax; return; extension; provisions effective after January 1, 1969
Seizure of mechanical amusement device; penalty; determination cash device complies with act; procedure; Tax Commissioner; powers and duties; mechanical amusement device decal; final decision; appeal; retail establishment; limits on devices; annual decal fee; device appearance and advertising; acts prohibited
Authority; sale of real property; notification to adjacent real property owner required
Budget limitation adopted prior to April 11, 1981; termination
Title 77-3423.01
Title 77-3432.01
Title 77-3438.01
Exempt amount, defined
Married, defined
Title 77-3506.01
Transfer of exemption to new homestead; procedure
Homestead; exemption; late application because of medical condition, death of spouse, or certification of status; filing; form; county assessor; powers and duties; rejection; notice; hearing
Title 77-3516.01
Alternative nicotine product, defined
Consumable material, defined
Nicotine analogue, defined
Snuff, defined
Certification required; when; application; contents; fee; issuance of certification
Qualified employee leasing company; employees; duty
Incentives; credits or benefits; limitation
Refund claims; interest not allowable
Tax proceeds; distribution
Sharing of information; authorized; rules and regulations
Alternate wage benefit credit; calculation; use
Changes to act; applicability
Appeals by county assessor; appointment of attorney
Title 77-5015.01
Oath, affirmation, or statement; perjury
Notice; contents
Tax credit for financial management program participation
County average weekly wage, defined
Tier 6 weekly required compensation, defined
Employees; verification of status required; exclusion
Base-year employees; recalculation, when
Legislative findings
Legislative findings
2021 federal notice, defined
Title 77-1201.02
Title 77-1202.02
Transferred to section 77-1375
Title 77-1226.02
Taxable tangible personal property tax returns; county assessor; duties
Title 77-1239.02
Title 77-1240.02
Title 77-1241.02
Title 77-1242.02
Aircraft; owner, lessee, manager of hangar or land, report required; violation; penalty
Title 77-1301.02
Plan of assessment; preparation
Title 77-1318.02
Title 77-1320.02
Title 77-1340.02
Title 77-1506.02
Transferred to section 77-1632
Title 77-1605.02
Tax list; corrections; prohibited acts; violation; penalty
Collection of taxes; partial payments; when authorized
Title 77-1716.02
Collection of taxes, personal; report of sheriff; county treasurer; verify; false return; notice; hearing; finding; penalty
Title 77-1736.02
Changes to section 77-1775.01 ; applicability
Uniform Reciprocal Transfer Tax Act; construction; citation
Inheritance tax; estates for life and remainder; tax payable from corpus of estate without apportionment
Inheritance tax; independent proceeding for determination in absence of probate of estate; petition; notice; waiver of notice; notice to Department of Health and Human Services

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