|
|
| Tax Expenditure Reporting Act |
|
| Nebraska Advantage Transformational Tourism and Redevelopment Act |
|
| New Markets Job Growth Investment Act |
|
| Personal Property Tax Relief Act |
|
| Property Tax Request Act |
|
| Public Funds Deposit Security Act |
|
| Affordable Housing Tax Credit Act |
|
| Nebraska Revenue Act of 1967 |
|
| Local Option Revenue Act |
|
| Air and Water Pollution Control Tax Refund Act |
|
| Tax Refund Setoff Act |
|
| Nebraska Advantage Rural Development Act |
|
| Nebraska Job Creation and Mainstreet Revitalization Act |
|
| Mechanical Amusement Device Tax Act |
|
| Volunteer Emergency Responders Incentive Act |
|
| Land Reutilization Act |
|
| Uniform Act on Interstate Arbitration and Compromise of Death Taxes |
|
| Local Option Tax Control Act |
|
| School Readiness Tax Credit Act |
|
| Uniform State Tax Lien Registration and Enforcement Act |
|
| Tobacco Products Tax Act |
|
| Employment and Investment Growth Act |
|
| Property Tax Credit Act |
|
| Good Life Transformational Projects Act |
|
| Quality Jobs Act |
|
| Tax Equalization and Review Commission Act |
|
| Beginning Farmer Tax Credit Act |
|
| Rural Economic Opportunities Act |
|
| Invest Nebraska Act |
|
| Nebraska Advantage Act |
|
| Nebraska Advantage Research and Development Act |
|
| Nebraska Advantage Microenterprise Tax Credit Act |
|
| Long-Term Care Savings Plan Act |
|
| Angel Investment Tax Credit Act |
|
| Qualified Judgment Payment Act |
|
| Key Employer and Jobs Retention Act |
|
| Renewable Chemical Production Tax Credit Act |
|
| Nebraska Property Tax Incentive Act |
|
| ImagiNE Nebraska Act |
|
| Urban Redevelopment Act |
|
| Nebraska Higher Blend Tax Credit Act |
|
| Nebraska Biodiesel Tax Credit Act |
|
| Opportunity Scholarships Act |
|
| Child Care Tax Credit Act |
|
| § 77-101 |
Definitions, where found |
| § 77-102 |
Property, defined |
| § 77-103 |
Real property, defined |
| § 77-103.01 |
Class or subclass of real property, defined |
| § 77-104 |
Personal property, defined |
| § 77-105 |
Tangible personal property, intangible personal property, defined |
| § 77-106 |
Money, defined |
| § 77-107 |
Credits, defined |
| § 77-108 |
County board, defined |
| § 77-109 |
County tax, defined |
| § 77-111 |
Township, precinct, defined |
| § 77-112 |
Actual value, defined |
| § 77-113 |
Person, defined |
| § 77-114 |
Gender and number, how construed |
| § 77-115 |
County assessor, defined |
| § 77-116 |
County official, defined |
| § 77-117 |
Improvements on leased land, defined |
| § 77-118 |
Nebraska adjusted basis, defined; trade in of property; how treated |
| § 77-119 |
Depreciable tangible personal property, defined |
| § 77-120 |
Net book value of property for taxation, defined |
| § 77-121 |
Taxable property, defined |
| § 77-122 |
Purchase, defined |
| § 77-123 |
Omitted property,defined |
| § 77-124 |
Undervalued and overvalued property, defined |
| § 77-125 |
Tax situs, defined |
| § 77-126 |
Assessment, defined |
| § 77-127 |
Tax district, defined |
| § 77-128 |
Clerical error, defined |
| § 77-129 |
Assessment roll, defined |
| § 77-130 |
Taxing official, defined |
| § 77-131 |
Taxable value, defined |
| § 77-132 |
Parcel, defined |
| § 77-201 |
Property taxable; valuation; classification |
| § 77-202 |
Property taxable; exemptions enumerated |
| § 77-202.01 |
Property taxable; tax exemptions; application; requirements; waiver of deadline; penalty; lien |
| § 77-202.02 |
Property taxable; exempt status; application; hearing; procedure |
| § 77-202.03 |
Property taxable; exempt status; period of exemption; change of status; late filing authorized; when; penalty; lien; new applications; reviewed; hearing; procedure; list |
| § 77-202.04 |
Property taxable;exempt status; delivery of copy of final decision; appeal; failure to givenotice; effect |
| § 77-202.05 |
Property taxable; exempt status; Tax Commissioner; forms; prescribe; contents |
| § 77-202.09 |
Cemetery organization; exemption; application; procedure; late filing |
| § 77-202.10 |
Cemetery organization; period of exemption; annual review |
| § 77-202.11 |
Leased public property; taxation status; lessee; lien; procedure |
| § 77-202.12 |
Public property;taxation status; county assessor; duties; appeal |
| § 77-202.23 |
Disabled or blind honorably discharged veteran; terms, defined |
| § 77-202.24 |
Disabled or blind veteran; mobile home exempt |
| § 77-202.25 |
Disabled or blind honorably discharged veteran; property exemption; application; procedure; appeal |
| § 77-203 |
Property taxes; when due; first lien |
| § 77-204 |
Real estate taxes; when delinquent |
| § 77-207 |
Delinquent taxes; interest |
| § 77-208 |
General taxes; lien on real estate; priority |
| § 77-209 |
Special assessments; lien on real estate; priority |
| § 77-211 |
Hospital which provides office building or office space; rent included in lieu of taxes; payment in lieu of taxes to county treasurer; allocation |
| § 77-212 |
Hospitals providing for supportive medical services to patients; exempt from in lieu of tax payment |
| § 77-360 |
Department of Revenue; created; Tax Commissioner; chief executive officer |
| § 77-361 |
Department of Revenue; functions and goals |
| § 77-362 |
Tax Commissioner; powers, duties, functions |
| § 77-362.01 |
Tax amnesty; authorized; when |
| § 77-362.02 |
Department of Motor Vehicles; provideinformation to Department of Revenue |
| § 77-363 |
Tax Commissioner; appointment; salary |
| § 77-364 |
Tax Commissioner; vacancy; removal by Governor |
| § 77-365 |
Revenue administration; Tax Commissioner; creation of divisions and bureaus; relationships with taxpayers |
| § 77-366 |
Tax Commissioner; officers and employees; deputies; bond or insurance; powers |
| § 77-367 |
Products and servicesto identify nonfilers of returns, underreporters, nonpayers of taxes, or improperor fraudulent payments; contract authorized; duties; use of proceeds; report |
| § 77-369 |
Tax Commissioner; rules and regulations; adopt; publish |
| § 77-370 |
Department of Revenue; uniform tax books, records, and forms; approval |
| § 77-372 |
Revenue administration; implementation of programs; records; statistical information |
| § 77-373 |
Revenue administration; implementation of agreements and working relationships; state and federal agencies |
| § 77-373.01 |
Department of Labor and Department of Revenue; statistical compilation; confidentiality; disclosure authorized |
| § 77-374 |
Department of Revenue; efficiency recommendations; report; to whom |
| § 77-375 |
Tax Commissioner; administer oaths; compel attendance of witnesses; production of records; rules of procedure for discovery |
| § 77-376 |
Tax Commissioner; examination of financial records; no release of information; sharing of information; confidentiality |
| § 77-377 |
Proceedings by Attorney General or county attorney; enforcement of revenue laws |
| § 77-377.01 |
Delinquenttax collection; contract with collection agency; when authorized |
| § 77-377.02 |
Delinquent tax collection; collection agency; fees; remit funds |
| § 77-377.03 |
Delinquent tax collection; collection agency; bond required |
| § 77-377.04 |
Delinquent tax collection; collection agency; subject to taxation |
| § 77-378 |
Delinquent taxpayers; Department ofRevenue and Department of Labor; prepare, maintain, and publish list; TaxCommissioner and Commissioner of Labor; duties |
| § 77-3,109 |
Charge for publications; authorized |
| § 77-3,110 |
Department of Revenue Miscellaneous Receipts Fund; created; use; investment |
| § 77-3,112 |
Low-level radioactive waste facility or employment; employment of person removed under immigration and customs enforcement or convicted for certain violations; tax credit or exemption; prohibited |
| § 77-3,115 |
Material for developing tax policy changes; study; contents |
| § 77-3,116 |
Study; cooperation withDepartment of Labor and other state agencies; contracts authorized; reports;department; duty |
| § 77-3,117 |
Department of Revenue; computation authorized |
| § 77-3,118 |
Department of Revenue; charge for information; authorized |
| § 77-3,119 |
Tax Commissioner; certify population of cities and villages |
| § 77-414 |
Educational courses and standards; Tax Commissioner; duties |
| § 77-420 |
Supplementary seminars; purpose |
| § 77-421 |
Certification as county assessor; applicants; forms; examination; fee |
| § 77-422 |
Certification as county assessor; examination; successful completion; certificate; disciplinary actions; appeal; invalidated certificate; effect |
| § 77-601 |
Railroad operating property; assessment |
| § 77-602 |
Railroad operating property; duty of Property Tax Administrator; when valued |
| § 77-603 |
Railroad property; annual statement; contents |
| § 77-603.01 |
Railroad operating property; sale; report by purchaser; contents; penalty; waiver |
| § 77-604 |
Railroad property; statement by railroad company not conclusive; taxable value; distribution; valuation per mile; how determined |
| § 77-605 |
Railroad operating property; failure of railroad to furnish statement or information; penalty; waiver |
| § 77-606 |
Railroad nonoperating property; annual statement by railroad to county assessor; when made |
| § 77-607 |
Railroad property; Tax Commissioner; hearing; power to compel attendance of railroad’s officers or agents |
| § 77-609 |
Railroad operating property; density factor; recalculation |
| § 77-612 |
Railroad property;notice of valuation; appeal |
| § 77-616 |
Railroad property; levy of taxes; injunction prohibited |
| § 77-621 |
Railroad property; valuation; contents of report |
| § 77-623 |
Railroad operating property; valuation; county assessor; duties; lien |
| § 77-679 |
Car line company, defined |
| § 77-680 |
Car line companies; annual statement |
| § 77-681 |
Railroad companies; annual statement |
| § 77-682 |
Car line companies; value and assessment |
| § 77-683 |
Failure to furnish statement; penalty; waiver; Tax Commissioner; harmonize statements |
| § 77-684 |
Tax rate; determination; collection; appeal; distribution |
| § 77-685 |
Distress warrant; receipt issued |
| § 77-686 |
Certification of levy |
| § 77-687 |
Delinquency in payment of taxes; interest; collection by Tax Commissioner |
| § 77-688 |
Collection procedures; cumulative |
| § 77-689 |
Taxes; delinquent; lien; collection |
| § 77-690 |
Taxation; levy; money and credits; surrender to Tax Commissioner |
| § 77-691 |
Money; disposition |
| § 77-693 |
Adjustment to value of railroad and car line property; Property Tax Administrator; powers and duties |
| § 77-701 |
Property assessmentdivision; established; Property Tax Administrator; powers and duties; appeal rights |
| § 77-702 |
Property Tax Administrator; qualifications; duties |
| § 77-705 |
Uniform tax books, records, and forms; approval |
| § 77-706 |
Property tax administration; implementation of agreements and working relationships; state and federal agencies |
| § 77-707 |
Property Tax Administrator; administer oaths; compel attendance of witnesses; production of records; rules of procedure for discovery |
| § 77-709 |
Property assessmentdivision; annual report; powers and duties |
| § 77-801 |
Public service entity; furnish information; confidentiality; Property Tax Administrator; duties |
| § 77-801.01 |
Terms, defined |
| § 77-801.02 |
Tax Commissioner; powers |
| § 77-802 |
Property TaxAdministrator; valuation; apportionment of tax |
| § 77-802.01 |
County assessor; duties; lien |
| § 77-802.02 |
Public service entity; appeals |
| § 77-803 |
Public service entity; failure to furnish statement or information; penalty; waiver |
| § 77-804 |
Sale of entity; report required; penalty; waiver |
| § 77-907 |
Terms, defined |
| § 77-908 |
Insurance companies; tax on gross premiums; rate; exceptions |
| § 77-910 |
Computation of tax; forms; department furnish; audit of returns; erroneous payment; refund; limitation |
| § 77-911 |
Tax; failure to remit; license rescinded; notice; hearing; appeal |
| § 77-912 |
Tax; Director of Insurance; disposition;exceptions |
| § 77-913 |
Insurance Tax Fund; created; use; investment; allocation |
| § 77-915 |
Tax; challenge to constitutionality; tax paid under protest; credit refund |
| § 77-916 |
Tax; no injunction allowed |
| § 77-917 |
Political subdivision; return of funds not required |
| § 77-918 |
Prepayment oftax; when due; Premium and Retaliatory Tax Suspense Fund; created; investment |
| § 77-1201 |
Tangible personal property; assessment date; listing |
| § 77-1202 |
Tangible personal property; where listed and assessed |
| § 77-1202.01 |
Tax lists; how prepared |
| § 77-1210 |
Taxable tangible personal property in transit; where listed and assessed |
| § 77-1211 |
Tangible personal property brought into state after December 31 and prior to July 1; where listed and assessed |
| § 77-1214 |
Taxable tangible personal property; attempted sale, levy, or removal; notice to treasurer; collection of taxes due; acceleration of due date; issuance of distress warrants |
| § 77-1219 |
Taxable tangible personal property; assessment certificate; county assessor; duties |
| § 77-1229 |
Tangible personal property; form of return; time of filing; exemption; procedure |
| § 77-1229.01 |
Personal property; return; filing improperly signed; procedure |
| § 77-1230 |
Taxable tangible personal property; amended listing; when required; county assessor; duties; refund; additional tax due |
| § 77-1232 |
Personal property; failure to list; false listing; evasion of tax; penalty |
| § 77-1233 |
Personal property; statement required on return; signature by taxpayer |
| § 77-1233.02 |
Taxable tangible personal property tax returns; county assessor; duties |
| § 77-1233.03 |
Assessment of taxable tangible personal property; county assessor; duties |
| § 77-1233.04 |
Taxable tangiblepersonal property tax returns; change in value; omitted property; procedure;penalty; county assessor; duties |
| § 77-1233.06 |
Taxable tangible personal property tax valuation or penalty; appeal; procedure; collection procedures |
| § 77-1234 |
Violations; duty of officers upon discovery |
| § 77-1236 |
Personal property; taxpayer; inspection by county assessor; authorized; subpoena; disobedience; contempt proceedings; confidentiality |
| § 77-1244 |
Taxation of air carriers; definitions |
| § 77-1245 |
Taxation of air carriers; assessment; collection; disbursement; allocation to this state; petition to Property Tax Administrator, when |
| § 77-1246 |
Taxation of air carriers; real and personal property other than flight equipment |
| § 77-1247 |
Taxation of air carriers; annual report; contents; failure to furnish report or information; penalty; waiver |
| § 77-1248 |
Taxation of air carriers; taxable value; allocation; Property Tax Administrator; duties |
| § 77-1249 |
Taxation of air carriers; tax rate; appeal |
| § 77-1249.01 |
Taxation of air carriers; delinquency; interest; collection |
| § 77-1250 |
Taxation of air carriers; when due; lien; distribution to counties; collection fee |
| § 77-1250.02 |
Aircraft; owner, lessee, manager of hangar or land, report required; violation; penalty |
| § 77-1250.03 |
Taxation of air carriers; taxes; delinquent; lien; collection |
| § 77-1250.04 |
Taxation of air carriers; money and credits; surrender to Tax Commissioner |
| § 77-1250.05 |
Taxation of air carriers; disposition of funds collected |
| § 77-1301 |
Real property; assessment date; notice of preliminary valuation; destroyed real property; adjustment |
| § 77-1301.01 |
Appraisal; standards; establishment by Tax Commissioner; contracts; approval |
| § 77-1303 |
Assessment roll |
| § 77-1305 |
Certificate of assessment; contents; effect |
| § 77-1306.01 |
Lands adjacent to rivers and streams; survey; report |
| § 77-1307 |
Destroyed real property; legislative findings and declarations; terms, defined |
| § 77-1308 |
Destroyed real property; property owner; file report; form; county board of equalization; duties |
| § 77-1309 |
Destroyed real property; county board of equalization; adjust assessed valuation; notice; protests; filing; decision; appeal |
| § 77-1311 |
County assessor;duties |
| § 77-1311.01 |
Valuation of property; rounding numbers |
| § 77-1311.02 |
Plan of assessment; preparation |
| § 77-1311.03 |
County assessor;systematic inspection and review; adjustment required |
| § 77-1312 |
County assessor; duty to file annual inventory of county personal property |
| § 77-1313 |
Property; assessment; duty of county officer to assist; penalty |
| § 77-1314 |
County assessor; use of income approach;when; duties; petition Tax Equalization and Review Commission; hearing; order |
| § 77-1315 |
Adjustment to realproperty assessment roll; county assessor; duties; publication |
| § 77-1315.01 |
Overvaluationor undervaluation; county assessor; report |
| § 77-1316.01 |
Correction of tax rolls |
| § 77-1317 |
Real property;assessment; omitted lands; correction; exceptions |
| § 77-1318 |
Real propertytaxes; back interest and penalties; when; appeal |
| § 77-1318.01 |
Improvements to real property; information statement filed with county assessor; forms; contents |
| § 77-1322 |
Assessment of property; Board of Equalization; special assessments; invalid assessments for want of adequate notice; reassessment and relevy authorized |
| § 77-1323 |
Public improvement; furnishing labor or material; certificate that equipment has been assessed |
| § 77-1324 |
Public improvement; furnishing labor or material; falsifying certificate that equipment has been assessed; violation; penalty |
| § 77-1327 |
Legislative intent; Property TaxAdministrator; sales file; studies; powers and duties |
| § 77-1329 |
Tax maps; county assessor; maintain |
| § 77-1330 |
Property Tax Administrator and TaxCommissioner; guides for assessors; prepare; issue; failure to implement guide;corrective measures; procedures; cost; payment; State Treasurer; duties; removalof county assessor or deputy from office; appeal |
| § 77-1331 |
Property Tax Administrator; tax records; duties |
| § 77-1332 |
Appraisal of commercial or industrial property; Property Tax Administrator; powers |
| § 77-1333 |
Rent-restricted housing projects; county assessor; perform income-approach calculation; owner; duties; Rent-Restricted Housing Projects Valuation Committee; created; members; meetings; report; county board of equalization; filing; hearing; Tax Commissione |
| § 77-1334 |
Property Tax Administrator; inspections, investigations, and studies; administration of tax laws |
| § 77-1335 |
Property valued by Property Tax Administrator; error; Property Tax Administrator; powers |
| § 77-1338 |
Values established; effect |
| § 77-1339 |
Joint or cooperative performance of assessment function; two or more counties; agreement; contents; approval by Tax Commissioner |
| § 77-1342 |
Department of Revenue Property Assessment Division Cash Fund; created; use; investment |
| § 77-1343 |
Agricultural or horticultural land; terms, defined |
| § 77-1344 |
Agricultural or horticultural land; special valuation; when applicable |
| § 77-1345 |
Agricultural or horticultural lands; special valuation; application |
| § 77-1345.01 |
Agricultural or horticultural lands; special valuation; approval or denial; protest; appeal; failure to give notice; effect |
| § 77-1346 |
Agricultural or horticultural lands; eligibility for special valuation; rules and regulations |
| § 77-1347 |
Agricultural or horticultural lands; special valuation; disqualification |
| § 77-1347.01 |
Agricultural or horticultural lands; special valuation; disqualification; procedure; protest; decision; appeal |
| § 77-1349 |
Unconstitutional |
| § 77-1350 |
Unconstitutional |
| § 77-1351 |
Unconstitutional |
| § 77-1352 |
Unconstitutional |
| § 77-1353 |
Unconstitutional |
| § 77-1354 |
Unconstitutional |
| § 77-1359 |
Agricultural and horticultural land; legislative findings; terms, defined |
| § 77-1363 |
Agricultural and horticultural land; classes and subclasses |
| § 77-1371 |
Comparable sales;use; guidelines |
| § 77-1374 |
Improvements onleased public lands; assessment; changeof ownership; filing required; collection of tax |
| § 77-1375 |
Improvementson leased lands; how assessed; apportionment |
| § 77-1376 |
Improvements on leased lands; how assessed; notice |
| § 77-1377 |
Statewide file of real property sales; creation; use |
| § 77-1385 |
Historically significant real property; qualification |
| § 77-1386 |
Historically significant real property; landmark ordinance or resolution; approval |
| § 77-1387 |
Historically significant real property; application by property owner; approval |
| § 77-1388 |
Historically significant real property; preliminary certificate of rehabilitation; filing with State Historic Preservation Officer |
| § 77-1389 |
Historically significant real property; preliminary certificate of rehabilitation; filing with city, village, or county |
| § 77-1390 |
Historically significant real property; final certificate of rehabilitation; issuance |
| § 77-1391 |
Historically significant real property; valuation |
| § 77-1392 |
Historically significant real property; Tax Commissioner; rules and regulations |
| § 77-1393 |
Historically significant real property; State Historic Preservation Officer; rules and regulations |
| § 77-1394 |
Historically significant real property; protests; procedure; appeal |
| § 77-1401 |
Terms, defined |
| § 77-1402 |
State Treasurer; establish achieving a better life program or contract with another state |
| § 77-1403 |
Account owner; designated beneficiary; death of designated beneficiary; transfer or distribution of account balances; notice regarding potential tax consequences; state claim or recovery; when prohibited |
| § 77-1404 |
Contributions |
| § 77-1405 |
Qualified program |
| § 77-1406 |
Investment options; state investment officer; fiduciary responsibility |
| § 77-1407 |
Funds held in trust; ABLE Program Fund; ABLE Expense Fund; created; use; investment |
| § 77-1408 |
Annual audited financial report; supplemental information |
| § 77-1409 |
State Treasurer; rules and regulations; powers |
| § 77-1501 |
County board of equalization; whoconstitutes; meetings; county officials; duties |
| § 77-1502 |
Board; protests; form; report; notification |
| § 77-1502.01 |
Board; referee; appointment; compensation; duties |
| § 77-1503.01 |
Property exempt from equalization |
| § 77-1504 |
Equalizationof property; board; powers and duties; protest; procedure; notice of decision |
| § 77-1504.01 |
Adjustmentto class or subclass of real property; procedure |
| § 77-1506.01 |
Application for reduction in value; waiver of notice |
| § 77-1506.04 |
Unconstitutional |
| § 77-1506.05 |
Unconstitutional |
| § 77-1506.06 |
Unconstitutional |
| § 77-1506.07 |
Unconstitutional |
| § 77-1506.08 |
Unconstitutional |
| § 77-1507 |
Board; duties;addition of omitted property; clerical errors; protest; procedure |
| § 77-1507.01 |
Failure to give notice; effect |
| § 77-1508 |
Board; examination of persons; production and inspection of records |
| § 77-1509 |
Board; compelling attendance of witnesses; penalties; fees |
| § 77-1510 |
Board; appeals, how taken |
| § 77-1510.01 |
Board; powers; costs and fees |
| § 77-1514 |
Abstract of property assessment rolls; prepared by county assessor; file with Property Tax Administrator |
| § 77-1601 |
County tax levy; by whom made; when; what included; correction of clerical error; procedure |
| § 77-1606 |
County tax levy; appeal by taxpayer; when taken; does not suspend collection |
| § 77-1608 |
County tax levy; appeal by taxpayer; proceedings |
| § 77-1610 |
Return of taxes paid; correction of tax rolls |
| § 77-1613 |
Tax list; preparation; when and by whom; form and contents |
| § 77-1613.01 |
Certification by county official to Property Tax Administrator; contents |
| § 77-1613.02 |
Tax list; corrections; prohibited acts; violation; penalty |
| § 77-1613.04 |
Assessment roll and tax list; corrections |
| § 77-1614 |
Tax list; consolidated tax; how entered |
| § 77-1615.01 |
Tax list; use of electronic data processing equipment; levy and collection of taxes |
| § 77-1616 |
Tax list; delivery to county treasurer;when; warrant for collection |
| § 77-1617 |
Tax list; property of county; form |
| § 77-1618 |
Tax list; entry of amount |
| § 77-1619 |
Judgments against public corporations; payment by tax levy |
| § 77-1620 |
Judgments against public corporations; payment by levy in addition to levy for ordinary purposes |
| § 77-1621 |
Judgments against public corporations; special tax levy; how collected |
| § 77-1622 |
Judgments against public corporations; duty of corporate authorities to make levy |
| § 77-1623 |
Judgments against public corporations; failure or refusal of corporate authorities to levy; action against officers; mandamus |
| § 77-1624 |
Taxes delinquent five or more years; collection; receipts; proration; remittance of state taxes to State Treasurer; how credited |
| § 77-1701 |
Collection of taxes; county treasurer tax collector; statements; contents; special assessments; de minimis amount; how treated |
| § 77-1702 |
Collection of taxes; medium of payment |
| § 77-1703 |
Collection of taxes; separate payments; special assessments |
| § 77-1704 |
Collection of taxes; entry of payment;receipt |
| § 77-1704.01 |
Collection of taxes; notice; receipt; statement; contents |
| § 77-1704.02 |
Collection of taxes; partial payments; when authorized |
| § 77-1705 |
Collection of taxes; tax receipt; form; required information |
| § 77-1706 |
Collection of taxes; receipts; hownumbered |
| § 77-1707 |
Collection of taxes; receipts; accountabilityof county treasurer |
| § 77-1708 |
Collection of taxes; county treasurer; cash book |
| § 77-1710 |
Collection of taxes; payments; howindicated on tax lists; countytreasurer; duties |
| § 77-1711 |
Collection of taxes; personal property; chargeable to county treasurer; liability for collection |
| § 77-1715 |
Collection of taxes; personal tax roll; publication fees |
| § 77-1716 |
Collection of taxes; notice to taxpayer |
| § 77-1717 |
Collection of taxes; procedure |
| § 77-1718 |
Collection of taxes; notice; issuance of distress warrant; affidavit of poverty; interest |
| § 77-1719 |
Collection of taxes, personal; service and return of distress warrants; time allowed |
| § 77-1719.01 |
Collection of taxes, personal; sheriff; report |
| § 77-1719.02 |
Collection of taxes, personal; report of sheriff; county treasurer; verify; false return; notice; hearing; finding; penalty |
| § 77-1719.03 |
Collection of taxes, personal; distress warrant; acceptance of partial payment |
| § 77-1719.04 |
Collection of taxes, personal; false return; damages |
| § 77-1719.05 |
Collection of taxes, personal; distress warrant; forwarding to another county |
| § 77-1720 |
Collection of taxes, personal; levy and return of distress warrants; fees and commissions; mileage |
| § 77-1721 |
Collection of taxes; distress warrants; record of county treasurer; exoneration from liability on bond |
| § 77-1722 |
Collection of taxes, personal; distress warrant uncollected; suit by county treasurer |
| § 77-1723 |
Collection of taxes, personal; distress warrant; removal from county of taxpayer; alias distress warrants |
| § 77-1724 |
Collection of taxes, personal; return of property to owner upon payment; sale; notice |
| § 77-1725.01 |
Collection of taxes; real property; removal or demolition; public officials; duties; lien on personal property |
| § 77-1727 |
Collection of taxes; injunction and replevin prohibited; exceptions |
| § 77-1734 |
Collection of taxes; entry on tax list of refunds |
| § 77-1734.01 |
Refund of tax paid; claim; verification required; county board approval |
| § 77-1735 |
Illegal or unconstitutional tax paid; claim for refund;procedure |
| § 77-1736.06 |
Property tax refund; procedure |
| § 77-1736.07 |
Property tax refund; procedure; applicability |
| § 77-1737 |
Collection of taxes; no power to release or commute; recovery from public officials |
| § 77-1738 |
Collection of taxes; when stricken from tax list |
| § 77-1739 |
Collection of taxes; taxes delinquent for ten years; cancellation of interest on payment of principal |
| § 77-1740 |
Collection of taxes; county treasurer’s warrant book; entries |
| § 77-1741 |
Collection of taxes; contract for or purchase of warrants or orders at discount by treasurer, forbidden; penalty |
| § 77-1742 |
Collection of taxes, personal; statement of uncollected taxes filed by county treasurer; list of assessment errors |
| § 77-1743 |
Collection of taxes; county treasurer; credit on settlement for delinquent real property taxes and special assessments |
| § 77-1744 |
Collection of taxes; county treasurer; credit on settlement for delinquent personal property taxes |
| § 77-1745 |
Collection of taxes; settlement of county treasurer; made with county board; when made |
| § 77-1746 |
Collection of taxes; settlement of county treasurer; with county clerk when board not in session |
| § 77-1748 |
Collection of taxes; settlement of county treasurer; certificate to local authorities |
| § 77-1749 |
Collection of taxes; settlement of county treasurer; credit for delinquent taxes; audit of treasurer’s books |
| § 77-1750 |
Collection of taxes; settlement of county treasurer; adjustment with county clerk; order by county board |
| § 77-1759 |
Collectionof taxes; report to and payment of taxes and special assessments; when required |
| § 77-1760 |
Collection of taxes; failure to report and pay taxes collected by county treasurer; suit on bond |
| § 77-1761 |
Collection of taxes; failure to report and pay taxes collected by county treasurer; removal from office |
| § 77-1762 |
Collection of taxes; failure to pay taxes collected by county treasurer; liability on bond |
| § 77-1763 |
Collection of taxes; failure to make settlement with state; suit by Tax Commissioner |
| § 77-1764 |
Collection of taxes; suit on behalf of state; where brought |
| § 77-1765 |
Collection of taxes; suit on behalf of state; power of court to require disclosure; entry of judgment |
| § 77-1766 |
Collection of taxes; suit by aggrieved municipal corporations |
| § 77-1767 |
Collection of taxes; loss or destruction of tax records; new assessment or new records authorized |
| § 77-1771 |
Collection of taxes; claim against governmental subdivision; deduction of personal taxes |
| § 77-1772 |
Collection of taxes; interest on delinquent taxes; distribution |
| § 77-1774 |
Collection of taxes; reciprocity with other states; taxes, defined |
| § 77-1775 |
Tax paid as result of clerical error, misunderstanding, or mistake; refund or credit; procedure |
| § 77-1775.01 |
Appeal resulting in lower value; refund; procedure |
| § 77-1775.02 |
Changes to section 77-1775.01; applicability |
| § 77-1776 |
Overpayment due to clerical error or mistake; return by political subdivision; how treated |
| § 77-1777 |
Tax refund; sections applicable |
| § 77-1778 |
Tax refund; file claim; when |
| § 77-1779 |
Tax refund; claim; contents; form |
| § 77-1780 |
Tax refund;Tax Commissioner; powers; duties; interest |
| § 77-1781 |
Tax refund; denial; appeal |
| § 77-1782 |
Tax refund; erroneous payment; how treated |
| § 77-1783.01 |
Corporatetaxes; corporate officer or employee; personal liability; collection procedure;limitation |
| § 77-1784 |
Electronic filings;electronic fund transfers; required; when; penalty; disclosure to taxpayer |
| § 77-1785 |
Residential real property; sale; proration of taxes due |
| § 77-1801 |
Real property taxes; collection by sale; when |
| § 77-1802 |
Real property taxes; delinquent tax list; notice of sale |
| § 77-1803 |
Real property taxes; notice of sale; sufficiency of description |
| § 77-1804 |
Real property taxes; delinquent taxlist; publication and posting of notice; publication charges; publication on Department of Revenue website |
| § 77-1805 |
Real property taxes; affidavits of publication; by whom made |
| § 77-1806 |
Real property taxes; delinquent tax sale; when commenced and concluded |
| § 77-1807 |
Real property taxes; delinquent tax sale; how conducted; sale of part; bid by land bank; effect |
| § 77-1808 |
Real propertytaxes; delinquent tax sale; payment by purchaser; resale |
| § 77-1809 |
Real propertytaxes; delinquent tax sales; purchase by county; assignment of certificateof purchase; interest; noticeto land bank |
| § 77-1810 |
Real property taxes; delinquent tax sales; purchase by political subdivisions authorized |
| § 77-1811 |
Real property taxes; delinquent tax sales; purchase by political subdivisions; accounting by county treasurer |
| § 77-1812 |
Real propertytaxes; county treasurer; record |
| § 77-1813 |
Real propertytaxes; annual tax sale; return of county treasurer; when made; certified copyas evidence |
| § 77-1814 |
Real property taxes; private tax sale; issuance of certificates |
| § 77-1815 |
Real property taxes; county treasurer; attendance at tax sale; penalty |
| § 77-1816 |
Real property taxes; fraudulent sales; penalty |
| § 77-1817 |
Real property tax sales; prohibition against purchase by county treasurer; penalty |
| § 77-1818 |
Real property taxes; certificate of purchase; lien of purchaser; subsequent taxes; purchaser provide notice; contents; prove service of notice; administrative fee |
| § 77-1819 |
Real property taxes; certificate of purchase; form |
| § 77-1821 |
Real property taxes; tax receipt;entries |
| § 77-1822 |
Real propertytaxes; certificate of purchase; assignable;fee |
| § 77-1823 |
Real propertytaxes; tax certificates and deeds; fees of county treasurer;entry on record of issuance of deed |
| § 77-1824 |
Real property taxes; redemption from sale; when and how made |
| § 77-1825 |
Real propertytaxes; redemption from sale; entry on record; fee; notice to andpayment of redemption money to certificate holder |
| § 77-1826 |
Real property taxes; redemption from sale; minors; time permitted |
| § 77-1827 |
Real propertytaxes; redemption; persons with intellectualdisability or mental disorder; time permitted |
| § 77-1828 |
Real property taxes; redemption from sale; for whom made; reimbursement |
| § 77-1829 |
Real property taxes; redemption from sale; extension of time by second sale |
| § 77-1830 |
Real propertytaxes; redemption from sale; part interest in land; how made |
| § 77-1831 |
Real property taxes; issuance of treasurer’s tax deed; notice given by purchaser; contents |
| § 77-1832 |
Real property taxes; issuance of treasurer’s tax deed; service of notice; upon whom made |
| § 77-1833 |
Real property taxes; issuance of treasurer’s tax deed; proof of service; fees |
| § 77-1834 |
Real property taxes; issuance of treasurer’s tax deed; notice to owner or encumbrancer by publication |
| § 77-1835 |
Real property taxes; issuance of treasurer’s tax deed; manner and proof of publication; false affidavit; penalty |
| § 77-1836 |
Real propertytaxes; issuance of treasurer’s tax deed; fee |
| § 77-1837 |
Real property taxes; issuance of treasurer’s tax deed; when; proceed by foreclosure; when |
| § 77-1837.01 |
Real property taxes; tax deed proceedings; changes in law not retroactive; exceptions |
| § 77-1838 |
Real property taxes; issuance of treasurer’s tax deed; execution, acknowledgment, and recording; effect; lien for special assessments; pay surplus to previous owner |
| § 77-1839 |
Real property taxes; issuance of tax deed by county treasurer; form |
| § 77-1840 |
Real property taxes; issuance of treasurer’s tax deed; recording of proceedings |
| § 77-1841 |
Real property taxes; issuance of treasurer’s tax deed; loss of tax sale certificate; procedure |
| § 77-1842 |
Real property taxes; treasurer’s tax deed; presumptive evidence of certain facts; lien for special assessments |
| § 77-1843 |
Real property taxes; treasurer’s tax deed; proof required to defeat tax title |
| § 77-1844 |
Real property taxes; treasurer’s tax deed; condition required to question title |
| § 77-1845 |
Real property taxes; treasurer’s tax deed; taxes paid; mistake in entry; effect |
| § 77-1846 |
Real property taxes; treasurer’s tax deed; effect of fraud |
| § 77-1847 |
Real property taxes; wrongful sale by officers; purchaser held harmless by county; liability of officers |
| § 77-1848 |
Sale of school real property for taxes; interest acquired by purchaser |
| § 77-1849 |
Real propertytaxes; erroneous sale; refund of purchase money |
| § 77-1850 |
Real property taxes; treasurer’s tax deed; effect of acts of de facto officers |
| § 77-1851 |
Real property taxes; assessed in wrong name; effect |
| § 77-1852 |
Real property taxes; books and records; certified copies; presumptive evidence |
| § 77-1853 |
Real property taxes; irregularities; effect |
| § 77-1854 |
Real property taxes; irregularities enumerated |
| § 77-1855 |
Real property taxes; recovery of real estate sold; limitation of action |
| § 77-1856 |
Real property taxes; effect of failure to demand deed or to foreclose; cancellation of tax sales |
| § 77-1857 |
County treasurer; seal; when used |
| § 77-1858 |
Real property taxes; powers of sale; special assessments included; exception |
| § 77-1859 |
Real property taxes; void tax sale; reimbursement of purchaser |
| § 77-1860 |
Foreclosure by counties prior to 1903; decrees validated |
| § 77-1861 |
Real property taxes and special assessments; extinguishment after fifteen years; vitalization of constitutional amendment |
| § 77-1862 |
Real property taxes and special assessments; extinguishment after fifteen years; year 1943 and prior thereto; subsequent years |
| § 77-1863 |
Real property taxes and special assessments; extinguished after fifteen years; not required to be certified |
| § 77-1901 |
Tax liens; delinquency; order ofcounty board directing foreclosure |
| § 77-1902 |
Tax sale certificate;tax deed; right of holder to foreclosure; action in district court; limitationperiod |
| § 77-1903 |
Foreclosure proceedings; confirmation of sale |
| § 77-1904 |
Foreclosure proceedings; designation of property |
| § 77-1906 |
Foreclosure proceedings; unknown owners; real property as defendant |
| § 77-1908 |
Foreclosure proceedings; presumptive evidence |
| § 77-1909 |
Foreclosure proceedings; decree;contents; attorney’s fee |
| § 77-1910 |
Foreclosure proceedings; surplus proceeds; application; limit of real property to be sold |
| § 77-1911 |
Foreclosure proceedings; decree; order of sale, when issued; limitation |
| § 77-1912 |
Foreclosure proceedings;sheriff’s sale; political subdivision as purchaser; postponement of sale; notice |
| § 77-1913 |
Foreclosure proceedings; examination by court; order for sheriff’s deed; certificate of tax sale for subsequent taxes |
| § 77-1914 |
Foreclosure proceedings; confirmationof sale; release of real property |
| § 77-1915 |
Foreclosureproceedings; proceeds of sale; disposition |
| § 77-1916 |
Foreclosureproceedings; surplus proceeds; disposition; prorating |
| § 77-1917 |
Foreclosure proceedings; redemption; subsequent taxes paid; conditions |
| § 77-1917.01 |
Delinquent special assessments; effect; foreclosure proceedings |
| § 77-1918 |
Delinquent taxes; annual report by county treasurer; duty of county board; duty of county attorney; fees; failure to perform duty; penalty; removal, when |
| § 77-1918.01 |
Foreclosure proceedings; county attorney fee; when effective |
| § 77-1923 |
Foreclosure of tax lien by county under old law; sale prior to May 26, 1943; action to attack; limitation period |
| § 77-1924 |
Foreclosure of tax lien by county under old law; sale after May 26, 1943; action to attack; limitation period |
| § 77-1925 |
Foreclosure of tax lien by county under old law; sale not confirmed prior to May 26, 1943; action to attack; limitation period |
| § 77-1927 |
Foreclosure of tax lien by county under old law; resale by county board |
| § 77-1928 |
Foreclosure of tax lien by county under old law; sale of property; proceeds; disposition |
| § 77-1934 |
Tax certificate foreclosure proceedings under old law; defective procedure; confirmation of sale not yet obtained; action to cure defects |
| § 77-1935 |
Tax certificate foreclosure proceedings under old law; action to cure defects; conditions precedent |
| § 77-1936 |
Tax certificateforeclosure proceedings; authority of governmental subdivisions to conveyreal property obtained thereunder |
| § 77-1938 |
Tax foreclosure proceedings; defects subsequent to decree of foreclosure; proper completion of proceedings authorized |
| § 77-1939 |
Tax foreclosure proceedings; defects subsequent to decree of foreclosure; application to complete proceedings |
| § 77-1940 |
Tax foreclosure proceedings; defects subsequent to decree of foreclosure; notice of hearing; service |
| § 77-1941 |
Tax foreclosure proceedings; defects subsequent to decree of foreclosure; hearing; determination |
| § 77-2001 |
Inheritance tax; property taxable; transfer by will or inheritance; exception |
| § 77-2002 |
Inheritance tax; property taxable; transfer in contemplation of death |
| § 77-2003 |
Inheritance tax; to whom paid; who liable; lien; exception |
| § 77-2004 |
Inheritance tax; rate; transfer to immediate relatives; exemption |
| § 77-2005 |
Inheritance tax; rate; transfer to remote relatives; exemption |
| § 77-2005.01 |
Relatives of decedent; computation of inheritance tax |
| § 77-2006 |
Inheritance tax; rate; other transfers; exemption |
| § 77-2007 |
Inheritance tax; property exempt |
| § 77-2007.01 |
Uniform Reciprocal Transfer Tax Act; inheritance tax; when payable |
| § 77-2007.02 |
Uniform Reciprocal Transfer Tax Act; construction; citation |
| § 77-2007.03 |
Inheritance tax; property transferred to United States, state, or governmental subdivision; exempt |
| § 77-2007.04 |
Inheritance tax; property; religious, charitable, or educational purposes; exempt |
| § 77-2008 |
Inheritance tax; estates for life and remainder appraised and apportioned; rules and regulations; furnish to county judge |
| § 77-2008.01 |
Inheritance tax; estates dependent upon contingencies or conditions; rate of tax; payment; investment of proceeds; redetermination of tax |
| § 77-2008.02 |
Inheritance tax; estates for life and remainder; tax payable from corpus of estate without apportionment |
| § 77-2008.03 |
Inheritance tax; power of appointment; method and manner of taxing |
| § 77-2008.04 |
Inheritance tax; power of appointment; exercise or nonexercise; not subject to tax |
| § 77-2009 |
Inheritance tax; delay in coming into possession of property; bond for tax; exception |
| § 77-2010 |
Inheritance tax; when due; interest; bond; failure to file; penalty |
| § 77-2011 |
Inheritance tax; distribution of property; duty of personal representative or trustee to deduct or collect tax |
| § 77-2012 |
Inheritance tax; legacy charge upon real property; duty of heir or devisee to deduct tax |
| § 77-2013 |
Inheritance tax; power of sale to raise funds to pay tax |
| § 77-2014 |
Inheritance tax; payment by personal representative or trustee; where paid; receipt for tax; proper county, defined; tax apportioned among counties |
| § 77-2015 |
Inheritance tax; distribution of proceeds from estate; reports required; contents; department; duties |
| § 77-2017 |
Inheritance tax; transfer of stocks or loans by foreign executor or administrator; tax; how paid |
| § 77-2018 |
Inheritance tax; erroneous payment refunded; limitation; procedure |
| § 77-2018.01 |
Inheritance tax; proceedings for determination |
| § 77-2018.02 |
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 |
| § 77-2018.03 |
Inheritance tax; determination; notice served upon county attorney; duty of county attorney |
| § 77-2018.04 |
Inheritance tax; proceedings for determination of; deductions allowed; enumerated |
| § 77-2018.05 |
Inheritance tax; court may make final determination of; how determined |
| § 77-2018.06 |
Inheritance tax; property received by decedent from prior decedent; credit against tax; how computed |
| § 77-2018.07 |
Inheritance tax; tentative payment of tax; when; application; consent of county attorney required; procedure for payment of tentative tax |
| § 77-2019 |
Inheritance tax; appraisal; appointment of appraisers |
| § 77-2020 |
Inheritance tax; appraisement; duty of appraiser; objections; hearing on report |
| § 77-2021 |
Inheritance tax; appraisement; county judge as appraiser |
| § 77-2022 |
Inheritance tax; appraisement; determination and assessment of tax |
| § 77-2023 |
Inheritance tax; appeal; procedure |
| § 77-2024 |
Inheritance tax; appraisement; costs; fees; charged to estate of decedent |
| § 77-2025 |
Inheritance tax; estate not subject to tax; determination |
| § 77-2026 |
Inheritance tax; appraiser; extra fee or reward; penalty |
| § 77-2027 |
Inheritance tax; what court has jurisdiction; transfer of proceedings |
| § 77-2028 |
Inheritance tax; nonpayment; hearing; judgment; levy and execution |
| § 77-2029 |
Inheritance tax; nonpayment; notification of county attorney; institution of proceeding to collect |
| § 77-2030 |
Inheritance tax; annual statements |
| § 77-2032 |
Inheritance tax; how credited |
| § 77-2037 |
Inheritance tax; lien; expiration |
| § 77-2038 |
Inheritance tax; decedent’s will may direct apportionment of taxes; inter vivos instrument |
| § 77-2039 |
Inheritance, estate, or generation-skipping transfer tax lien; court may discharge property subject to tax; terms and conditions; application for release or discharge; show cause |
| § 77-2040 |
Inheritance tax; estate tax; decedent dying after December 31, 1982; provisions applicable; changes applicable January 1, 2008 |
| § 77-2101 |
Terms, defined |
| § 77-2101.01 |
Estate tax; amount |
| § 77-2101.02 |
Generation-skipping transfer tax; amount |
| § 77-2101.03 |
Tax; calculation |
| § 77-2102 |
Tax; when due; who liable; interest; lien; exception |
| § 77-2104 |
Tax; net transfer; follow federal rules and regulations |
| § 77-2105 |
Tax; administration; information and returns; penalty |
| § 77-2106 |
Tax; proceeds; credited to General Fund |
| § 77-2106.01 |
Tax; refunds; interest; claim |
| § 77-2106.02 |
Tax; refund; Tax Commissioner; issue certificate; effect |
| § 77-2108 |
Apportionment and proration of tax; basis |
| § 77-2109 |
Tax; persons interested in the estate or transfer, defined |
| § 77-2110 |
Tax; fiduciary; property not in gross estate or transfer; recover |
| § 77-2111 |
Tax; fiduciary; contributions; recovery |
| § 77-2112 |
Tax; county court; jurisdiction; determination; district court; jurisdiction |
| § 77-2113 |
Tax; filings required |
| § 77-2114 |
Tax filing; Tax Commissioner; powers and duties; failure to file; penalty |
| § 77-2115 |
Tax; records confidential; exception; penalty |
| § 77-2116 |
Changes by Laws 2002, LB 905; applicability |
| § 77-2201 |
Warrants; payment; order of presentation |
| § 77-2202 |
Warrants; registration; form of record |
| § 77-2203 |
Warrants; registration; manner of making |
| § 77-2204 |
Warrants; investment of educational trust funds; when authorized |
| § 77-2205 |
Warrants; payment; time limitation; file claim with State Claims Board |
| § 77-2206 |
Warrants; registration; order of payment; notice to holder; exception |
| § 77-2208 |
Payments to county; county treasurer; receipt |
| § 77-2209 |
Payments to municipality; municipal treasurer; receipt |
| § 77-2210 |
Treasurer’s books; how kept |
| § 77-2211 |
Treasurer’s books; penalty for neglect to keep |
| § 77-2212 |
Treasurer’s books; inspection |
| § 77-2213 |
Treasurer; failure to notify holders of registered warrants; penalty |
| § 77-2214 |
Treasurer; failure to register or pay warrants in order; penalty |
| § 77-2215 |
Lost warrants; replacement issued; conditions; stop-paymentorder |
| § 77-2301 |
State funds; deposit of funds; conditions |
| § 77-2302 |
Federal Deposit Insurance Corporation references; how construed |
| § 77-2303 |
State funds; depositories; bond required; approval; conditions |
| § 77-2304 |
State funds; depositories; form of bond |
| § 77-2305 |
State funds; depositories; limitations on amount deposited in any one bank |
| § 77-2306 |
State funds; depositories; security in lieu of bonds |
| § 77-2309 |
State funds; State Treasurer; duty to secure best terms possible |
| § 77-2310 |
State funds; State Treasurer; making of profit prohibited; illegal removal of funds; penalty; liability on bond |
| § 77-2311 |
State funds; State Treasurer; failure to act; penalty |
| § 77-2312 |
County funds; deposit required; conditions |
| § 77-2313 |
County funds; application by depositories; approval by county board |
| § 77-2314 |
County funds; depositories; funds deposited pro rata |
| § 77-2315 |
County funds; investment; securities authorized; interest; disposition; delivery of securities to successor |
| § 77-2316 |
County funds; depositories; bond required; approval; conditions |
| § 77-2317 |
County funds; depositories; form of bond; ineligible sureties |
| § 77-2318 |
County funds; depositories; limitationon deposits; exception |
| § 77-2318.01 |
County funds; deposit of excess, when |
| § 77-2319 |
County funds; depositories; deposits outside of county; when |
| § 77-2320 |
County funds; depositories; securityin lieu of bond |
| § 77-2323 |
County funds; deposit; violation; penalty |
| § 77-2324 |
County funds; county treasurer; duty to secure best terms possible |
| § 77-2325 |
County funds; county treasurer; prohibited acts; penalty; liability on bond |
| § 77-2326 |
County fund; county treasurer; failure to act; penalty |
| § 77-2326.01 |
Public money in hands of county and court officials; terms, defined |
| § 77-2326.02 |
Clerk of the district court; deposit of funds |
| § 77-2326.03 |
Clerk of the district court; depositories; designation |
| § 77-2326.04 |
Public money in hands of court officials; deposits; security for repayment |
| § 77-2326.05 |
Clerk of the district court; deposits; limitation |
| § 77-2326.06 |
Clerk of the district court; deposits; security; contracts |
| § 77-2326.07 |
Clerk of the district court; depositories; securities; list |
| § 77-2326.08 |
Clerk of the county or district court; depositories; statement of funds |
| § 77-2326.09 |
Clerk of the county or district court; deputies; employees; liability |
| § 77-2327 |
Public funds; depository bonds; expiration |
| § 77-2329 |
Public funds; treasurers or secretary-treasurers; when not liable under bond |
| § 77-2334 |
Sinking funds of county, township and school districts; investment; conditions |
| § 77-2335 |
Sinking funds of county and other governmental subdivisions; investment in registered warrants; purchase and holding for benefit of fund |
| § 77-2336 |
Sinking funds of county; investment in registered warrants; authorization by county board; record |
| § 77-2337 |
Sinking funds of city; investment in warrants; limitation; direction to treasurer |
| § 77-2338 |
Sinking funds of school district; investment in warrants; limitation; direction to treasurer |
| § 77-2339 |
Sinking funds of township; investment in warrants; limitation; direction to county treasurer |
| § 77-2340 |
County funds; investment of funds; time deposits; security required; exception |
| § 77-2341 |
Funds of governmental subdivision; investment of surplus; securities authorized |
| § 77-2342 |
Metropolitan utilities district funds; deposit required |
| § 77-2343 |
Metropolitan utilities district funds; depositories; designation; conditions |
| § 77-2344 |
Metropolitan utilities district funds; depositories; bond or securities authorized |
| § 77-2345 |
Metropolitan utilities district funds; depositories; limitation on amount |
| § 77-2346 |
Metropolitan utilities district funds; depositories; duty to keep list of securities |
| § 77-2349 |
Metropolitan utilities district funds; custodian of securities; withdrawal of funds |
| § 77-2350 |
School district or township funds; deposit; conditions |
| § 77-2350.01 |
School district or township funds; prorate deposits; when |
| § 77-2350.02 |
School district or township treasurer; violation; penalty |
| § 77-2351 |
Treasurers; when not liable on bond |
| § 77-2352 |
School district or township funds; security requirements |
| § 77-2353 |
Public power and irrigation district funds; deposit required |
| § 77-2353.01 |
Public power districts; authorized investments |
| § 77-2354 |
Public power and irrigation district funds; designation of depositories |
| § 77-2355 |
Public power and irrigation district funds; depositories; bond or security required |
| § 77-2356 |
Public power and irrigation district funds; deposits; limitation |
| § 77-2357 |
Public power and irrigation district funds; depositories; power to enter into agreement |
| § 77-2358 |
Public power and irrigation district funds; depositories; duty of treasurer to keep list of securities |
| § 77-2359 |
Public power and irrigation district funds; depositories; statement of funds on deposit |
| § 77-2360 |
Public power and irrigation district funds; deposit of funds; rules and regulations |
| § 77-2361 |
Public power and irrigation district funds; treasurer or other officer; not liable on bond |
| § 77-2362 |
Public funds; depositories; security |
| § 77-2363 |
Public funds; actions to recover; validity of contracts |
| § 77-2364 |
Public funds; depositories; authority to give bond or security |
| § 77-2365 |
Revenue-Sharing Trust Fund; created; investment; expenditure |
| § 77-2365.01 |
Funds of state or political subdivisions; deposit with qualifying mutual financial institutions; conditions |
| § 77-2365.02 |
Funds of state or political subdivisions;investment or deposit in interest-bearing deposits;conditions |
| § 77-2366 |
Funds of state or political subdivisions; deposit with capital stock financial institutions; conditions |
| § 77-2367 |
Revisor of Statutes; duty |
| § 77-2368 |
Sale of recyclable and reusable products, materials, and supplies; proceeds; disposition |
| § 77-2369 |
Local hospital district; funds; deposit required; secretary-treasurer; duties |
| § 77-2370 |
Local hospital district; selection of depository; procedure |
| § 77-2371 |
Local hospital district; deposits; requirements |
| § 77-2372 |
Local hospital district; investments authorized; interest; how credited |
| § 77-2373 |
Local hospital district; depositories; bond requirements; payment of deposits |
| § 77-2374 |
Local hospital district; bond; surety; limitation |
| § 77-2375 |
Local hospital district; deposit; limitation on amount; excess deposit; security required |
| § 77-2376 |
Local hospital district; excess deposit; security requirements |
| § 77-2377 |
Local hospital district; deposit in institutions outside district; when |
| § 77-2378 |
Local hospital district; security in lieu of bond authorized |
| § 77-2381 |
Local hospital district; violations; penalty |
| § 77-2382 |
Local hospital district; secretary-treasurer; duty |
| § 77-2383 |
Local hospital district; secretary-treasurer; prohibited acts; violation; penalty; liability on bond |
| § 77-2384 |
Local hospital district; secretary-treasurer; violation; penalty; recovery under bond; procedure |
| § 77-2385 |
Local hospital district; time deposits authorized; requirements |
| § 77-2411 |
Vacated town sites; payment of original amount of taxes; penalties remitted |
| § 77-2420 |
Electronic funds transfer system; authorized |
| § 77-2601 |
Terms, defined |
| § 77-2602 |
Cigarette tax; rate; disposition of proceeds; priority |
| § 77-2602.01 |
Tax; liability of consumer or user; collection |
| § 77-2602.03 |
Increasein tax; applicability; stampingagents; duties; credit to wholesaler |
| § 77-2602.04 |
Bonds; limitation on pledge of revenue |
| § 77-2602.05 |
Cigarette tax; exempt transaction;refund; application; documentation; interest; tax refund formula authorized |
| § 77-2602.06 |
Governor; agreement with federallyrecognized Indian tribe authorized; contents; tribal taxes; additional agreement,compact, or treaty authorized |
| § 77-2603 |
Tax; stamps; tax meter impressions; requirements; stamping agent; license; application; form; service of process; corporate surety bond; Tax Commissioner; duties; directory license; application; term |
| § 77-2603.01 |
Tribal stamp; authorized |
| § 77-2604 |
Tax Commissioner; reports; contents; when due |
| § 77-2604.01 |
Cigarette sales; reports required; contents |
| § 77-2605 |
Cigarette purchase or sale records; inspection |
| § 77-2606 |
Stamps; affix; cancellation |
| § 77-2607 |
Stamping agent; stock; exemptfrom tax; conditions |
| § 77-2608 |
Tax Commissioner;duties; audit; discount; funds; disposition |
| § 77-2609 |
Stamps; spoiled and unused; destruction; conditions |
| § 77-2610 |
Stamps; redemptionby Tax Commissioner; errors; adjust |
| § 77-2611 |
Stamps; unlawful sale |
| § 77-2612 |
Tax Commissioner;personnel; rules and regulations; stampingagent; license; fee |
| § 77-2613 |
State Treasurer;disbursements for administration |
| § 77-2614 |
License; permit;stamp; alter; forge; counterfeit; violations; penalty |
| § 77-2615 |
Prohibited acts; violations; penalty; primafacie evidence |
| § 77-2615.01 |
Licensees;disciplinary action; procedure; appeal;joint and several liability; when |
| § 77-2616 |
Use tax; rate |
| § 77-2617 |
Use tax; payment; report |
| § 77-2618 |
Use tax; delinquent; penalty |
| § 77-2619 |
Use tax; violation; penalty |
| § 77-2620 |
Contrabandcigarettes; confiscation; destruction |
| § 77-2621 |
Common carrier; unstamped cigarettes; bond; conditions; permit; fee |
| § 77-2622 |
Common carrier;unstamped cigarettes; bond; permit; violation; penalty |
| § 77-27,139.01 |
Aid to municipalities; Municipal Equalization Fund; created; use; investment |
| § 77-27,139.02 |
Aid to municipalities;terms, defined |
| § 77-27,139.03 |
Aid to municipalities;calculation of state aid |
| § 77-27,139.04 |
Aid to municipalities; funds; how distributed |
| § 77-27,156 |
Nebraska Economic Forecasting Advisory Board; created |
| § 77-27,157 |
Board; membership; terms; officers; quorum; expenses |
| § 77-27,158 |
Board; meetings; duty |
| § 77-27,159 |
Board; staff support; development of revenue estimates; considerations |
| § 77-27,160 |
Legislative intent |
| § 77-27,161 |
Terms, defined |
| § 77-27,162 |
Collection system; development; duties |
| § 77-27,163 |
Collection system; additional remedy |
| § 77-27,163.01 |
Costs of health services; setoff; Department of Health and Human Services; duties; amount of setoff; priority of claims |
| § 77-27,164 |
Department of Health and Human Services; adopt rules and regulations |
| § 77-27,165 |
Notice ofclaim to debtor; contents |
| § 77-27,166 |
Submission of certified debt; when effective; Lottery Division of the Department of Revenue; duties |
| § 77-27,167 |
Notice of pending refund or state lottery prize |
| § 77-27,168 |
Notice of claim to refund or state lottery prize; contents |
| § 77-27,169 |
Debtor; application for hearing; when effective; hearing |
| § 77-27,170 |
Appeal |
| § 77-27,171 |
Certification of debt; when; procedure; deduction from refund or state lottery prize |
| § 77-27,172 |
Completion of setoff; notice |
| § 77-27,173 |
Costs of setoffs; reimbursement |
| § 77-27,196.01 |
Changes to sections; when operative; credits; applicability of act |
| § 77-27,197 |
Legislative intent |
| § 77-27,198 |
Collection system; departments implement |
| § 77-27,199 |
Terms, defined |
| § 77-27,200 |
Collection remedy; cumulative |
| § 77-27,201 |
Debt; submission for collection; when |
| § 77-27,202 |
Department of Labor; Department of Revenue; notifications required |
| § 77-27,203 |
Application for hearing; adjustment to debt |
| § 77-27,204 |
Appeal; procedure |
| § 77-27,205 |
Final determination; certification of debt; Department of Administrative Services; duties |
| § 77-27,206 |
Notification to debtor; contents |
| § 77-27,207 |
Reimbursement of costs |
| § 77-27,208 |
Setoffs; priorities |
| § 77-27,209 |
Rules and regulations |
| § 77-27,210 |
Legislative intent |
| § 77-27,211 |
Collection system; departments implement |
| § 77-27,212 |
Terms, defined |
| § 77-27,213 |
Collection remedy; cumulative |
| § 77-27,214 |
Debt; submission for collection; when |
| § 77-27,215 |
Department of Motor Vehicles; Department of Revenue; notifications required |
| § 77-27,216 |
Application for hearing; adjustment to debt |
| § 77-27,217 |
Appeal; procedure |
| § 77-27,218 |
Final determination; certification of debt; Department of Administrative Services; duties |
| § 77-27,219 |
Notification to debtor; contents |
| § 77-27,220 |
Reimbursement of costs |
| § 77-27,221 |
Rules and regulations |
| § 77-27,222 |
Internal Revenue Code amendment; Tax Commissioner; duties; report |
| § 77-27,223 |
County; license or occupation tax; authorized; election |
| § 77-27,224 |
County board; election; question; effect |
| § 77-27,225 |
Election; notice |
| § 77-27,226 |
Petition to submit question |
| § 77-27,227 |
Submission of question; limitation |
| § 77-27,235 |
Renewable energy tax credit; Department of Revenue; powers |
| § 77-27,236 |
Biodiesel facility tax credit; conditions; facility; requirements; information not public record |
| § 77-27,237 |
Out-of-state retailers; collect and remit sales tax; Department of Revenue; duties |
| § 77-27,238 |
Temporary Assistance for Needy Families program recipient; employer tax credit; Department of Revenue; report; contents |
| § 77-27,239 |
Online hosting platform; Tax Commissioner; agreement authorized; powers |
| § 77-27,240 |
Individual convicted of a felony; employer; tax credit; application; Department of Revenue; powers and duties |
| § 77-27,241 |
Food bank, food pantry, or food rescue donation; credit; eligibility; application; tax credit certification; use |
| § 77-2801 |
Property; unpaid taxes; sale; when |
| § 77-2802 |
Property; unpaid taxes; governing body; certify to county treasurer; certify value of property less than total taxes |
| § 77-2803 |
Property; unpaid taxes; sale; date |
| § 77-2804 |
Property; unpaid taxes; sale; notice; procedure if no bid is made |
| § 77-2805 |
Property; unpaid taxes; notice to state and political subdivisions |
| § 77-2806 |
Property; unpaid taxes; sale; who may purchase |
| § 77-2807 |
Property; unpaid taxes; sale; proceeds; disposition |
| § 77-2808 |
Property; unpaid taxes and costs; cancellation; when |
| § 77-2809 |
Property; unpaid taxes; sale; proceeds insufficient; special assessments, interest, penalty; cancel |
| § 77-3442 |
Property tax levies; maximum levy; exceptions |
| § 77-3443 |
Other political subdivisions; levy limit; levy request; governing body; duties; allocation of levy |
| § 77-3444 |
Authority to exceed maximum levy; procedure |
| § 77-3445 |
Council on public improvements andservices; membership; powers and duties |
| § 77-3446 |
Base limitation, defined |
| § 77-3501 |
Definitions, wherefound |
| § 77-3501.01 |
Exempt amount, defined |
| § 77-3501.02 |
Closely related, defined |
| § 77-3502 |
Homestead, defined |
| § 77-3503 |
Owner, defined |
| § 77-3504 |
Household income, defined |
| § 77-3505 |
Qualified claimant, defined |
| § 77-3505.01 |
Married, defined |
| § 77-3505.02 |
Maximum value, defined |
| § 77-3505.03 |
Single, defined |
| § 77-3505.04 |
Single-family residential property, defined |
| § 77-3505.05 |
Medical condition, defined |
| § 77-3506 |
Certain veterans; exemption; certain surviving spouses; application |
| § 77-3506.02 |
County assessor; duties |
| § 77-3506.03 |
Exempt amount; reduction; when; homestead exemption; limitation |
| § 77-3507 |
Homesteads; assessment; exemptions; qualified claimants; based on income |
| § 77-3508 |
Homesteads; assessment; exemptions; individuals; based on disability and income |
| § 77-3509.01 |
Transfer of exemption to new homestead; procedure |
| § 77-3509.02 |
Transfer of exemption to new homestead; rejection for original homestead; county assessor; duties |
| § 77-3509.03 |
Homesteads; exemptions; property tax statement; contents |
| § 77-3510 |
Homesteads; exemptions; transfers; claimants; forms; contents; county assessor; furnish; confidentiality |
| § 77-3511 |
Homestead; exemption; application;execution |
| § 77-3512 |
Homestead; exemption; application; when filed; failure to file; effect |
| § 77-3513 |
Homestead; exemption; notice; contents |
| § 77-3514 |
Homestead; exemption; failure to give notice; penalty; lien |
| § 77-3514.01 |
Homestead; exemption; late application because of medical condition or death of spouse; filing; form; county assessor; powers and duties; rejection; notice; hearing |
| § 77-3515 |
Homestead; exemption; new owner of property; when claimed |
| § 77-3516 |
Homestead; exemption; application; county assessor; duties |
| § 77-3517 |
Homestead; application for exemption; county assessor; Tax Commissioner; duties; refunds; liens; interest |
| § 77-3519 |
Homestead; exemption; county assessor; rejection; applicant; complaint; contents; hearing; appeal |
| § 77-3520 |
Homestead; exemption; Tax Commissioner; rejection or reduction; petition; contents; hearing; appeal |
| § 77-3521 |
Tax Commissioner; rules and regulations |
| § 77-3522 |
Violations; penalty; disallowance of claim; when; revocation of exemption; procedure; appeal |
| § 77-3523 |
Homestead; exemption; county treasurer and county assessor; certify tax revenue lost within county; reimbursed; manner; distribution |
| § 77-3524 |
Homestead; exemption; categories; Department of Revenue; maintain statistics |
| § 77-3526 |
Paraplegic, multiple amputee; terms, defined |
| § 77-3527 |
Property taxable; paraplegic veteran; multiple amputee; exempt; value; transfer of property; effect |
| § 77-3528 |
Property taxable; paraplegic; multiple amputee; claim exemption |
| § 77-3529 |
Homestead; exemption; application;denied; other exemption allowed |
| § 77-3701 |
Mobile home, defined |
| § 77-3706 |
Owner, lessee, or manager of land; report mobile homes; form; contents of report; failure to report; penalty |
| § 77-3707 |
Owner, lessee, or manager of land; permit; fee; disbursement; annual renewal |
| § 77-3708 |
Mobile home; movement on road or highway; permit; conditions |
| § 77-3709 |
Violations; penalty |
| § 77-3710 |
Sections, how construed |
| § 77-3801 |
Terms, defined |
| § 77-3802 |
Franchise tax imposed |
| § 77-3803 |
Franchise tax; rate |
| § 77-3804 |
Franchise tax; limitation rate; limitation amount |
| § 77-3805 |
Franchise tax; multistate financial institution; computation |
| § 77-3806 |
Franchise tax; filing requirements; general provisions applicable; refunds; credit |
| § 77-3807 |
Tax Commissioner; powers and duties |
| § 77-3910 |
Tax Commissioner; agreement withfinancial institution authorized; report |
| § 77-4113 |
Department of Revenue; estimate of sales tax refunds under Employment and Investment Growth Act; duties |
| § 77-4301 |
Terms, defined |
| § 77-4302 |
Possession by dealer; payment of tax required |
| § 77-4303 |
Imposition of tax; rates |
| § 77-4304 |
Stamps, labels, or other indicia; purchase; Tax Commissioner; duties |
| § 77-4305 |
Tax; due and payable; when |
| § 77-4306 |
Stamps, labels, or other indicia; affixed; when |
| § 77-4307 |
Tax Commissioner; rules and regulations |
| § 77-4308 |
Sections, how construed |
| § 77-4309 |
Dealer; violations; penalties; statute of limitations |
| § 77-4310 |
Tax Commissioner; assessment and collection of tax and penalties; duties |
| § 77-4310.01 |
Tax proceeds; distribution |
| § 77-4310.02 |
Overpayment of tax; Tax Commissioner; powers and duties; stamps, nonreturnable |
| § 77-4310.03 |
Marijuanaand Controlled Substances Tax Administration Cash Fund; created; use; investment |
| § 77-4311 |
Tax determination; notice; requirements; jeopardy determination; effect |
| § 77-4312 |
Jeopardy determination;petition for redetermination; procedure; deficiency; interest; seized property;sale; when; procedure; return of property; conditions; injunction; Tax Commissioner;powers |
| § 77-4313 |
Injunction; suit prohibited |
| § 77-4314 |
Tax and penalties; presumption; admissibility of evidence |
| § 77-4315 |
Report; confidential; information; inadmissible; when |
| § 77-4316 |
Tax Commissioner; powers; subpoena; enforcement |
| § 77-4501 |
Rental company; collect fee; when;use; effect on growth limit on budget; collection |
| § 77-4601 |
Estimate ofGeneral Fund net receipts; certification by Tax Commissioner and LegislativeFiscal Analyst |
| § 77-4602 |
Actual General Fund net receipts; public statement by Tax Commissioner; Tax Commissioner; duties; transfer of funds; when |
| § 77-4603 |
Special session of Legislature; new certification required; recertification; when |
| § 77-5601 |
Tax amnesty program; application; department; powers and duties; Department of Revenue Enforcement Fund; created; use; investment |
| § 77-6201 |
Legislative findings and declarations |
| § 77-6202 |
Terms, defined |
| § 77-6203 |
Nameplate capacity tax; annual payment; exemptions; Department of Revenue; duties; owner; file report; interest; penalties |
| § 77-6204 |
County treasurer; distribute revenue; calculation |
