§ 77-27,149 Terms, defined
§ 77-27,150 Refund; application; when; contents; hearing; approval
§ 77-27,151 Refund; notice to Tax Commissioner; Department of Environment and Energy; duties
§ 77-27,152 Refund; notice; modify or revoke; when; effect
§ 77-27,153 Appeal; procedure
§ 77-27,154 Rules and regulations
§ 77-27,155 Act, how cited

Terms Used In Nebraska Statutes > Air and Water Pollution Control Tax Refund Act

  • Action: shall include any proceeding in any court of this state. See Nebraska Statutes 49-801
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Fraud: Intentional deception resulting in injury to another.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grantee: shall include every person to whom any estate or interest passes in or by any conveyance. See Nebraska Statutes 49-801
  • Grantee shall: include every person to whom any estate or interest passes in or by any conveyance. See Nebraska Statutes 49-801
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: shall include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801
  • Process: shall mean a summons, subpoena, or notice to appear issued out of a court in the course of judicial proceedings. See Nebraska Statutes 49-801
  • State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.