Chapter

Revenue and Taxation

Neb. Rev. Stat. § 77-3,100— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-3,101— Repealed. Laws 1985, LB 273, § 72.
Neb. Rev. Stat. § 77-3,102— Repealed. Laws 1985, LB 273, § 72.
Neb. Rev. Stat. § 77-3,103— Repealed. Laws 1985, LB 273, § 72.
Neb. Rev. Stat. § 77-3,104— Repealed. Laws 1985, LB 273, § 72.
Neb. Rev. Stat. § 77-3,105— Repealed. Laws 1985, LB 273, § 72.
Neb. Rev. Stat. § 77-3,106— Repealed. Laws 1985, LB 273, § 72.
Neb. Rev. Stat. § 77-3,107— Repealed. Laws 1985, LB 273, § 72.
Neb. Rev. Stat. § 77-3,108— Repealed. Laws 1985, LB 273, § 72.
Neb. Rev. Stat. § 77-3,109— Charge for publications; authorized
Neb. Rev. Stat. § 77-3,110— Department of Revenue Miscellaneous Receipts Fund; created; termination
Neb. Rev. Stat. § 77-3,111— Repealed. Laws 2011, <a href='/FloorDocs/102/PDF/Slip/LB378.pdf'>LB 378</a>, § 37.
Neb. Rev. Stat. § 77-3,112— Employment of person removed under immigration and customs enforcement or convicted for certain violations; tax credit or exemption; prohibited
Neb. Rev. Stat. § 77-3,113— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-3,114— Tax or other incentive programs; foreign adversarial company; ineligible; group of companies; how treated
Neb. Rev. Stat. § 77-3,115— Material for developing tax policy changes; study; contents
Neb. Rev. Stat. § 77-3,116— Study; cooperation with Department of Labor and other state agencies; contracts authorized; reports; department; duty
Neb. Rev. Stat. § 77-3,117— Department of Revenue; computation authorized
Neb. Rev. Stat. § 77-3,118— Department of Revenue; charge for information; authorized
Neb. Rev. Stat. § 77-3,119— Tax Commissioner; certify population of cities and villages
Neb. Rev. Stat. § 77-3,120— Financial Institution Data Match Act, how cited
Neb. Rev. Stat. § 77-3,121— Terms, defined
Neb. Rev. Stat. § 77-3,122— Data match system; authorized; department; financial institution; duties
Neb. Rev. Stat. § 77-3,123— Department; agreements with financial institutions; authorized
Neb. Rev. Stat. § 77-3,124— Department; contracts with vendors; authorized; Tax Commissioner; State Treasurer; duties; report
Neb. Rev. Stat. § 77-3,125— Financial institution; confidentiality; requirements
Neb. Rev. Stat. § 77-3,126— Financial institution; immunity from liability; when
Neb. Rev. Stat. § 77-3,127— Rules and regulations
Neb. Rev. Stat. § 77-23,100— Deposits in excess of insured or guaranteed amount; qualified trustee; duties
Neb. Rev. Stat. § 77-23,101— Qualified trustee; requirements
Neb. Rev. Stat. § 77-23,102— Default; procedure
Neb. Rev. Stat. § 77-23,103— Charges or compensation of qualified trustee
Neb. Rev. Stat. § 77-23,104— Assignment of securities; when
Neb. Rev. Stat. § 77-23,105— Reports required
Neb. Rev. Stat. § 77-23,106— Public money or public funds; prompt payment
Neb. Rev. Stat. § 77-23,107— Liability
Neb. Rev. Stat. § 77-23,108— Rules and regulations
Neb. Rev. Stat. § 77-23,109— Public Entities Pooled Investment Act, how cited
Neb. Rev. Stat. § 77-23,110— Terms, defined
Neb. Rev. Stat. § 77-23,111— Local government investment pool; authorized; restrictions
Neb. Rev. Stat. § 77-23,112— Required disclosure statements
Neb. Rev. Stat. § 77-23,113— General investment strategy
Neb. Rev. Stat. § 77-23,114— License or registration; required, when
Neb. Rev. Stat. § 77-27,100— Income tax; claim for refund; limitation
Neb. Rev. Stat. § 77-27,101— Income tax; action for refund; judgment
Neb. Rev. Stat. § 77-27,102— Income tax; collection; unpaid tax; notice
Neb. Rev. Stat. § 77-27,103— Income tax; due and unpaid; collection; lien foreclosure
Neb. Rev. Stat. § 77-27,104— Repealed. Laws 1986, LB 1027, § 226.
Neb. Rev. Stat. § 77-27,105— Repealed. Laws 1986, LB 1027, § 226.
Neb. Rev. Stat. § 77-27,106— Repealed. Laws 1986, LB 1027, § 226.
Neb. Rev. Stat. § 77-27,107— Income tax; demand for payment; notice; collection
Neb. Rev. Stat. § 77-27,108— Income tax; collection; comity with other states
Neb. Rev. Stat. § 77-27,109— Income tax; refusal to file return; refusal to produce records; Tax Commissioner; powers; contempt proceedings
Neb. Rev. Stat. § 77-27,110— Income tax; liability of transferee
Neb. Rev. Stat. § 77-27,111— Income tax; taxpayer; depart from state; conceal property; Tax Commissioner; powers
Neb. Rev. Stat. § 77-27,112— Income tax; taxpayer; bankruptcy; Tax Commissioner; tax; assessment; collection
Neb. Rev. Stat. § 77-27,113— Income tax; evasion; penalty
Neb. Rev. Stat. § 77-27,114— Income tax; failure to collect, withhold, deduct, account for, or pay; penalty
Neb. Rev. Stat. § 77-27,115— Income tax; taxpayer; failure to pay, account or keep records; penalty
Neb. Rev. Stat. § 77-27,116— Income tax; false return; penalty
Neb. Rev. Stat. § 77-27,117— Income tax; prosecution for violation of act; limitation; Attorney General; concurrent jurisdiction
Neb. Rev. Stat. § 77-27,118— Income tax; corporate officer or employee; liable for tax; when
Neb. Rev. Stat. § 77-27,119— 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
Neb. Rev. Stat. § 77-27,119.01— Income tax form; contribution to Wildlife Conservation Fund
Neb. Rev. Stat. § 77-27,119.02— Tax Commissioner; provide information to Legislative Fiscal Analyst
Neb. Rev. Stat. § 77-27,119.03— Disclosure of election to be taxed as retailer; authorized
Neb. Rev. Stat. § 77-27,119.04— Repealed. Laws 2013, <a href='/FloorDocs/103/PDF/Slip/LB79.pdf'>LB 79</a>, § 41.
Neb. Rev. Stat. § 77-27,119.05— Income tax form; contribution to Nebraska State Fair
Neb. Rev. Stat. § 77-27,119.06— Nebraska State Fair contributions; disposition
Neb. Rev. Stat. § 77-27,120— Income tax; Tax Commissioner; agreement with; effect
Neb. Rev. Stat. § 77-27,121— Income tax; Governor; Secretary of the Treasury; agreement
Neb. Rev. Stat. § 77-27,122— Income tax; Governor; Secretary of the Treasury; agreement; costs; payment
Neb. Rev. Stat. § 77-27,123— Income tax; service in armed forces; effect
Neb. Rev. Stat. § 77-27,124— Repealed. Laws 1987, LB 6, § 3.
Neb. Rev. Stat. § 77-27,125— Tax, report, claim, notice, petition; mailing; postmark stamped; date of delivery
Neb. Rev. Stat. § 77-27,126— Lists of taxpayers; other information; department provide; when
Neb. Rev. Stat. § 77-27,127— Tax Commissioner; final action; appeal
Neb. Rev. Stat. § 77-27,128— Judicial review; exclusive remedy
Neb. Rev. Stat. § 77-27,129— Tax Commissioner; tax; deficiency; collection
Neb. Rev. Stat. § 77-27,130— Tax Commissioner; tax; deficiency; disallowed by court; effect; frivolous objections; damages
Neb. Rev. Stat. § 77-27,131— Tax Commissioner; security required; when; sale of security; notice
Neb. Rev. Stat. § 77-27,132— Revenue Distribution Fund; created; use; collections under act; disposition
Neb. Rev. Stat. § 77-27,132.01— Tax Refund Fund balance; transfer; allocation
Neb. Rev. Stat. § 77-27,133— Nonresident; deficiency; action; process
Neb. Rev. Stat. § 77-27,134— Tax Commissioner; destroy obsolete returns, when
Neb. Rev. Stat. § 77-27,135— Notice; how given
Neb. Rev. Stat. § 77-27,135.01— Court ruling of unconstitutionality; effect
Neb. Rev. Stat. § 77-27,136— Repealed. Laws 2011, <a href='/FloorDocs/102/PDF/Slip/LB383.pdf'>LB 383</a>, § 9.
Neb. Rev. Stat. § 77-27,137— Repealed. Laws 2009, <a href='/FloorDocs/101/PDF/Slip/LB218.pdf'>LB 218</a>, § 14.
Neb. Rev. Stat. § 77-27,137.01— Repealed. Laws 2011, <a href='/FloorDocs/102/PDF/Slip/LB383.pdf'>LB 383</a>, § 9.
Neb. Rev. Stat. § 77-27,137.02— Repealed. Laws 2011, <a href='/FloorDocs/102/PDF/Slip/LB383.pdf'>LB 383</a>, § 9.
Neb. Rev. Stat. § 77-27,137.03— Repealed. Laws 2011, <a href='/FloorDocs/102/PDF/Slip/LB383.pdf'>LB 383</a>, § 9.
Neb. Rev. Stat. § 77-27,138— Repealed. Laws 1971, LB 707, § 4.
Neb. Rev. Stat. § 77-27,138.01— Repealed. Laws 2004, <a href='/FloorDocs/98/PDF/Slip/LB811.pdf'>LB 811</a>, § 3.
Neb. Rev. Stat. § 77-27,139— Repealed. Laws 2011, <a href='/FloorDocs/102/PDF/Slip/LB383.pdf'>LB 383</a>, § 9.
Neb. Rev. Stat. § 77-27,139.01— Aid to municipalities; Municipal Equalization Fund; created; use; investment
Neb. Rev. Stat. § 77-27,139.02— Aid to municipalities; terms, defined
Neb. Rev. Stat. § 77-27,139.03— Aid to municipalities; calculation of state aid
Neb. Rev. Stat. § 77-27,139.04— Aid to municipalities; funds; how distributed
Neb. Rev. Stat. § 77-27,140— Repealed. Laws 1992, <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>063, § 213; Laws 1992, Second Spec. Sess., <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>, § 181.
Neb. Rev. Stat. § 77-27,141— Repealed. Laws 1972, LB 1044, § 1.
Neb. Rev. Stat. § 77-27,142— Incorporated municipalities; sales and use tax; authorized; election
Neb. Rev. Stat. § 77-27,142.01— Incorporated municipalities; sales and use tax; modification; election required, when
Neb. Rev. Stat. § 77-27,142.02— Incorporated municipalities; sales and use tax; election; question; effect
Neb. Rev. Stat. § 77-27,142.03— Incorporated municipality; sales and use tax; petition to submit question
Neb. Rev. Stat. § 77-27,142.04— Incorporated municipality; sales and use tax; election; notice
Neb. Rev. Stat. § 77-27,142.05— Incorporated municipality; sales and use tax; previously authorized; continuation without election
Neb. Rev. Stat. § 77-27,143— Municipalities; sales and use tax laws; administration; termination; databases; required
Neb. Rev. Stat. § 77-27,144— Municipalities; sales and use tax; Tax Commissioner; collection; distribution; refunds; notice; deductions; qualifying business; duty to provide information
Neb. Rev. Stat. § 77-27,145— Municipalities; sales and use tax; claims; remedies
Neb. Rev. Stat. § 77-27,146— Municipalities; sales and use tax; disposition
Neb. Rev. Stat. § 77-27,147— Municipalities; sales and use tax; laws governing; source of transactions
Neb. Rev. Stat. § 77-27,148— Act, how cited
Neb. Rev. Stat. § 77-27,149— Terms, defined
Neb. Rev. Stat. § 77-27,150— Refund; application; when; contents; hearing; approval
Neb. Rev. Stat. § 77-27,151— Refund; notice to Tax Commissioner; Department of Water, Energy, and Environment; duties
Neb. Rev. Stat. § 77-27,152— Refund; notice; modify or revoke; when; effect
Neb. Rev. Stat. § 77-27,153— Appeal; procedure
Neb. Rev. Stat. § 77-27,154— Rules and regulations
Neb. Rev. Stat. § 77-27,155— Act, how cited
Neb. Rev. Stat. § 77-27,156— Nebraska Economic Forecasting Advisory Board; created
Neb. Rev. Stat. § 77-27,157— Board; membership; terms; officers; quorum; expenses
Neb. Rev. Stat. § 77-27,158— Board; meetings; duty
Neb. Rev. Stat. § 77-27,159— Board; staff support; development of revenue estimates; considerations
Neb. Rev. Stat. § 77-27,160— Legislative intent
Neb. Rev. Stat. § 77-27,161— Terms, defined
Neb. Rev. Stat. § 77-27,162— Collection system; development; duties
Neb. Rev. Stat. § 77-27,163— Collection system; additional remedy
Neb. Rev. Stat. § 77-27,163.01— Costs of health services; setoff; Department of Health and Human Services; duties; amount of setoff; priority of claims
Neb. Rev. Stat. § 77-27,164— Department of Health and Human Services; adopt rules and regulations
Neb. Rev. Stat. § 77-27,165— Notice of claim to debtor; contents
Neb. Rev. Stat. § 77-27,166— Submission of certified debt; when effective; Lottery Division of the Department of Revenue; duties
Neb. Rev. Stat. § 77-27,167— Notice of pending refund or state lottery prize
Neb. Rev. Stat. § 77-27,168— Notice of claim to refund or state lottery prize; contents
Neb. Rev. Stat. § 77-27,169— Debtor; application for hearing; when effective; hearing
Neb. Rev. Stat. § 77-27,170— Appeal
Neb. Rev. Stat. § 77-27,171— Certification of debt; when; procedure; deduction from refund or state lottery prize
Neb. Rev. Stat. § 77-27,172— Completion of setoff; notice
Neb. Rev. Stat. § 77-27,173— Costs of setoffs; reimbursement
Neb. Rev. Stat. § 77-27,174— Act, how cited
Neb. Rev. Stat. § 77-27,175— Agency, defined
Neb. Rev. Stat. § 77-27,176— Purpose of act; limitation
Neb. Rev. Stat. § 77-27,177— Tax refund setoff system; operation
Neb. Rev. Stat. § 77-27,178— Delinquent federal tax liability; identification; joint tax return; presumption
Neb. Rev. Stat. § 77-27,179— Tax refund setoff; procedure; joint return; how treated
Neb. Rev. Stat. § 77-27,180— Setoff; notice; contents
Neb. Rev. Stat. § 77-27,181— Application for hearing; when effective
Neb. Rev. Stat. § 77-27,182— Hearing and appeal; procedure
Neb. Rev. Stat. § 77-27,183— Improper setoff; how treated
Neb. Rev. Stat. § 77-27,184— Tax Commissioner; adopt rules and regulations
Neb. Rev. Stat. § 77-27,185— Repealed. Laws 1987, LB 775, § 19.
Neb. Rev. Stat. § 77-27,186— Repealed. Laws 1987, LB 775, § 19.
Neb. Rev. Stat. § 77-27,186.01— Repealed. Laws 1995, <a href='/FloorDocs/94/PDF/Slip/LB9.pdf'>LB 9</a>, § 3.
Neb. Rev. Stat. § 77-27,187— Act, how cited
Neb. Rev. Stat. § 77-27,187.01— Terms, defined
Neb. Rev. Stat. § 77-27,187.02— Application; deadline; contents; fee; written agreement; contents; foreign adversarial company; ineligible
Neb. Rev. Stat. § 77-27,187.03— Legislative findings
Neb. Rev. Stat. § 77-27,188— Tax credit; allowed; when; amount; repayment
Neb. Rev. Stat. § 77-27,188.01— Tax credit; claim; use; payment by contractor; how treated; applicability of section
Neb. Rev. Stat. § 77-27,188.02— Failure to maintain investment and employment level; effect
Neb. Rev. Stat. § 77-27,188.03— Employees; verification of status required; exclusion
Neb. Rev. Stat. § 77-27,189— Qualified business, defined
Neb. Rev. Stat. § 77-27,190— Employment expansion; how determined
Neb. Rev. Stat. § 77-27,191— Investment increase; how determined
Neb. Rev. Stat. § 77-27,192— Existing business acquisition, disposal, reorganization, or relocation; computation; certain transactions excluded
Neb. Rev. Stat. § 77-27,193— Repealed. Laws 2003, <a href='/FloorDocs/98/PDF/Slip/LB608.pdf'>LB 608</a>, § 14.
Neb. Rev. Stat. § 77-27,194— Credit; when transferable
Neb. Rev. Stat. § 77-27,194.01— Refund claims; interest not allowable
Neb. Rev. Stat. § 77-27,195— Report; contents; joint hearing
Neb. Rev. Stat. § 77-27,196— Repealed. Laws 2002, <a href='/FloorDocs/97/PDF/Slip/LB93.pdf'>LB 93</a>, § 27.
Neb. Rev. Stat. § 77-27,196.01— Changes to sections; when operative; credits; applicability of act
Neb. Rev. Stat. § 77-27,197— Legislative intent
Neb. Rev. Stat. § 77-27,198— Collection system; departments implement
Neb. Rev. Stat. § 77-27,199— Terms, defined
Neb. Rev. Stat. § 77-27,200— Collection remedy; cumulative
Neb. Rev. Stat. § 77-27,201— Debt; submission for collection; when
Neb. Rev. Stat. § 77-27,202— Department of Labor; Department of Revenue; notifications required
Neb. Rev. Stat. § 77-27,203— Application for hearing; adjustment to debt
Neb. Rev. Stat. § 77-27,204— Appeal; procedure
Neb. Rev. Stat. § 77-27,205— Final determination; certification of debt; Department of Administrative Services; duties
Neb. Rev. Stat. § 77-27,206— Notification to debtor; contents
Neb. Rev. Stat. § 77-27,207— Reimbursement of costs
Neb. Rev. Stat. § 77-27,208— Setoffs; priorities
Neb. Rev. Stat. § 77-27,209— Rules and regulations
Neb. Rev. Stat. § 77-27,210— Legislative intent
Neb. Rev. Stat. § 77-27,211— Collection system; departments implement
Neb. Rev. Stat. § 77-27,212— Terms, defined
Neb. Rev. Stat. § 77-27,213— Collection remedy; cumulative
Neb. Rev. Stat. § 77-27,214— Debt; submission for collection; when
Neb. Rev. Stat. § 77-27,215— Department of Motor Vehicles; Department of Revenue; notifications required
Neb. Rev. Stat. § 77-27,216— Application for hearing; adjustment to debt
Neb. Rev. Stat. § 77-27,217— Appeal; procedure
Neb. Rev. Stat. § 77-27,218— Final determination; certification of debt; Department of Administrative Services; duties
Neb. Rev. Stat. § 77-27,219— Notification to debtor; contents
Neb. Rev. Stat. § 77-27,220— Reimbursement of costs
Neb. Rev. Stat. § 77-27,221— Rules and regulations
Neb. Rev. Stat. § 77-27,222— Internal Revenue Code amendment; Tax Commissioner; duties; report
Neb. Rev. Stat. § 77-27,223— County; license or occupation tax; authorized; election
Neb. Rev. Stat. § 77-27,224— County board; election; question; effect
Neb. Rev. Stat. § 77-27,225— Election; notice
Neb. Rev. Stat. § 77-27,226— Petition to submit question
Neb. Rev. Stat. § 77-27,227— Submission of question; limitation
Neb. Rev. Stat. § 77-27,228— First-Time Home Buyer Savings Account Act; how cited
Neb. Rev. Stat. § 77-27,229— Legislative intent
Neb. Rev. Stat. § 77-27,230— Terms, defined
Neb. Rev. Stat. § 77-27,231— First-time home buyer savings account; requirements; limitations; use
Neb. Rev. Stat. § 77-27,232— First-time home buyer savings account; use; restrictions; recapture; penalty
Neb. Rev. Stat. § 77-27,233— Account holder; form to report information; filing required
Neb. Rev. Stat. § 77-27,234— Limitations on requirements and liabilities of financial institution
Neb. Rev. Stat. § 77-27,234.01— Rules and regulations
Neb. Rev. Stat. § 77-27,235— Renewable energy tax credit; when available; Department of Revenue; powers
Neb. Rev. Stat. § 77-27,236— Biodiesel facility tax credit; conditions; facility; requirements; information not public record
Neb. Rev. Stat. § 77-27,237— Out-of-state retailers; collect and remit sales tax; Department of Revenue; duties
Neb. Rev. Stat. § 77-27,238— Temporary Assistance for Needy Families program recipient; employer tax credit; Department of Revenue
Neb. Rev. Stat. § 77-27,239— Online hosting platform; Tax Commissioner; agreement authorized; powers
Neb. Rev. Stat. § 77-27,240— Individual convicted of a felony; employer; tax credit; application; Department of Revenue; powers and duties
Neb. Rev. Stat. § 77-27,241— Food bank, food pantry, or food rescue donation; credit; eligibility; application; approval; annual limit; tax credit certification
Neb. Rev. Stat. § 77-27,242— Business assets; research or experimental expenditures; deduction; authorized; rules and regulations
Neb. Rev. Stat. § 77-101— Definitions, where found
Neb. Rev. Stat. § 77-102— Property, defined
Neb. Rev. Stat. § 77-103— Real property, defined
Neb. Rev. Stat. § 77-103.01— Class or subclass of real property, defined
Neb. Rev. Stat. § 77-104— Personal property, defined
Neb. Rev. Stat. § 77-105— Tangible personal property, intangible personal property, defined
Neb. Rev. Stat. § 77-106— Money, defined
Neb. Rev. Stat. § 77-107— Credits, defined
Neb. Rev. Stat. § 77-108— County board, defined
Neb. Rev. Stat. § 77-109— County tax, defined
Neb. Rev. Stat. § 77-110— Repealed. Laws 2000, <a href='/FloorDocs/96/PDF/Slip/LB968.pdf'>LB 968</a>, § 91.
Neb. Rev. Stat. § 77-111— Township, precinct, defined
Neb. Rev. Stat. § 77-112— Actual value, defined
Neb. Rev. Stat. § 77-113— Person, defined
Neb. Rev. Stat. § 77-114— Gender and number, how construed
Neb. Rev. Stat. § 77-115— County assessor, defined
Neb. Rev. Stat. § 77-116— County official, defined
Neb. Rev. Stat. § 77-117— Improvements on leased land, defined
Neb. Rev. Stat. § 77-118— Nebraska adjusted basis, defined; trade in of property; how treated
Neb. Rev. Stat. § 77-119— Depreciable tangible personal property, defined
Neb. Rev. Stat. § 77-120— Net book value of property for taxation, defined
Neb. Rev. Stat. § 77-121— Taxable property, defined
Neb. Rev. Stat. § 77-122— Purchase, defined
Neb. Rev. Stat. § 77-123— Omitted property, defined
Neb. Rev. Stat. § 77-124— Undervalued and overvalued property, defined
Neb. Rev. Stat. § 77-125— Tax situs, defined
Neb. Rev. Stat. § 77-126— Assessment, defined
Neb. Rev. Stat. § 77-127— Tax district, defined
Neb. Rev. Stat. § 77-128— Clerical error, defined
Neb. Rev. Stat. § 77-129— Assessment roll, defined
Neb. Rev. Stat. § 77-130— Taxing official, defined
Neb. Rev. Stat. § 77-131— Taxable value, defined
Neb. Rev. Stat. § 77-132— Parcel, defined
Neb. Rev. Stat. § 77-133— Central bank digital currency, defined
Neb. Rev. Stat. § 77-201— Property taxable; valuation; classification
Neb. Rev. Stat. § 77-201.01— Repealed. Laws 1967, c. 498, § 3.
Neb. Rev. Stat. § 77-202— Property taxable; exemptions enumerated
Neb. Rev. Stat. § 77-202.01— Property taxable; tax exemptions; application; requirements; waiver of deadline; penalty; lien
Neb. Rev. Stat. § 77-202.02— Property taxable; exempt status; application; hearing; procedure
Neb. Rev. Stat. § 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
Neb. Rev. Stat. § 77-202.04— Property taxable; exempt status; delivery of copy of final decision; appeal; failure to give notice; effect
Neb. Rev. Stat. § 77-202.05— Property taxable; exempt status; Tax Commissioner; forms; prescribe; contents
Neb. Rev. Stat. § 77-202.06— Repealed. Laws 2004, <a href='/FloorDocs/98/PDF/Slip/LB973.pdf'>LB 973</a>, § 72.
Neb. Rev. Stat. § 77-202.07— Repealed. Laws 2004, <a href='/FloorDocs/98/PDF/Slip/LB973.pdf'>LB 973</a>, § 72.
Neb. Rev. Stat. § 77-202.08— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB271.pdf'>LB 271</a>, § 57.
Neb. Rev. Stat. § 77-202.09— Cemetery organization; exemption; application; procedure; late filing
Neb. Rev. Stat. § 77-202.10— Cemetery organization; period of exemption; annual review
Neb. Rev. Stat. § 77-202.11— Leased public property; taxation status; lessee; lien; procedure
Neb. Rev. Stat. § 77-202.12— Public property; taxation status; county assessor; duties; appeal
Neb. Rev. Stat. § 77-202.13— Repealed. Laws 2008, <a href='/FloorDocs/100/PDF/Slip/LB965.pdf'>LB 965</a>, § 27.
Neb. Rev. Stat. § 77-202.14— Repealed. Laws 1979, LB 65, § 33.
Neb. Rev. Stat. § 77-202.15— Repealed. Laws 1979, LB 65, § 33.
Neb. Rev. Stat. § 77-202.16— Repealed. Laws 1979, LB 65, § 33.
Neb. Rev. Stat. § 77-202.17— Repealed. Laws 1979, LB 65, § 33.
Neb. Rev. Stat. § 77-202.18— Repealed. Laws 1979, LB 65, § 33.
Neb. Rev. Stat. § 77-202.19— Repealed. Laws 1979, LB 65, § 33.
Neb. Rev. Stat. § 77-202.20— Repealed. Laws 1979, LB 65, § 33.
Neb. Rev. Stat. § 77-202.21— Repealed. Laws 1979, LB 65, § 33.
Neb. Rev. Stat. § 77-202.22— Repealed. Laws 1979, LB 65, § 33.
Neb. Rev. Stat. § 77-202.23— Disabled or blind honorably discharged veteran; terms, defined
Neb. Rev. Stat. § 77-202.24— Disabled veteran or blind veteran; mobile home exempt
Neb. Rev. Stat. § 77-202.25— Disabled or blind honorably discharged veteran; property exemption; application; procedure; appeal
Neb. Rev. Stat. § 77-202.26— Repealed. Laws 1980, LB 882, § 9.
Neb. Rev. Stat. § 77-202.27— Repealed. Laws 1980, LB 882, § 9.
Neb. Rev. Stat. § 77-202.28— Repealed. Laws 1980, LB 882, § 9.
Neb. Rev. Stat. § 77-202.29— Repealed. Laws 1980, LB 882, § 9.
Neb. Rev. Stat. § 77-202.30— Repealed. Laws 1980, LB 882, § 9.
Neb. Rev. Stat. § 77-202.31— Repealed. Laws 1980, LB 882, § 9.
Neb. Rev. Stat. § 77-202.32— Repealed. Laws 1980, LB 882, § 9.
Neb. Rev. Stat. § 77-202.33— Repealed. Laws 1986, LB 817, § 15.
Neb. Rev. Stat. § 77-202.34— Repealed. Laws 1979, LB 65, § 33.
Neb. Rev. Stat. § 77-202.35— Repealed. Laws 1979, LB 65, § 33.
Neb. Rev. Stat. § 77-202.36— Repealed. Laws 1980, LB 882, § 9.
Neb. Rev. Stat. § 77-202.37— Repealed. Laws 1980, LB 882, § 9.
Neb. Rev. Stat. § 77-202.38— Repealed. Laws 1980, LB 882, § 9.
Neb. Rev. Stat. § 77-202.39— Repealed. Laws 1980, LB 882, § 9.
Neb. Rev. Stat. § 77-202.40— Repealed. Laws 1980, LB 882, § 9.
Neb. Rev. Stat. § 77-202.41— Repealed. Laws 1980, LB 882, § 9.
Neb. Rev. Stat. § 77-202.42— Repealed. Laws 1980, LB 882, § 9.
Neb. Rev. Stat. § 77-202.43— Repealed. Laws 1980, LB 882, § 9.
Neb. Rev. Stat. § 77-202.44— Repealed. Laws 1979, LB 65, § 33.
Neb. Rev. Stat. § 77-202.45— Repealed. Laws 1979, LB 65, § 33.
Neb. Rev. Stat. § 77-202.46— Repealed. Laws 1992, <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>063, § 213; Laws 1992, Second Spec. Sess., <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>, § 181.
Neb. Rev. Stat. § 77-202.47— Repealed. Laws 1992, <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>063, § 213; Laws 1992, Second Spec. Sess., <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>, § 181.
Neb. Rev. Stat. § 77-203— Property taxes; when due; first lien
Neb. Rev. Stat. § 77-204— Real estate taxes; when delinquent
Neb. Rev. Stat. § 77-205— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB269.pdf'>LB 269</a>, § 80.
Neb. Rev. Stat. § 77-206— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB269.pdf'>LB 269</a>, § 80.
Neb. Rev. Stat. § 77-207— Delinquent taxes; interest
Neb. Rev. Stat. § 77-208— General taxes; lien on real estate; priority
Neb. Rev. Stat. § 77-209— Special assessments; lien on real estate; priority
Neb. Rev. Stat. § 77-210— Repealed. Laws 2000, <a href='/FloorDocs/96/PDF/Slip/LB968.pdf'>LB 968</a>, § 91.
Neb. Rev. Stat. § 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
Neb. Rev. Stat. § 77-212— Hospitals providing for supportive medical services to patients; exempt from in lieu of tax payment
Neb. Rev. Stat. § 77-213— Recreational Trail Easement Property Tax Exemption Act, how cited
Neb. Rev. Stat. § 77-214— Legislative findings and declarations
Neb. Rev. Stat. § 77-215— Terms, defined
Neb. Rev. Stat. § 77-216— Recreational trail easement; taxpayer; apply for property tax exemption
Neb. Rev. Stat. § 77-217— Recreational trail easement; qualifications for property tax exemption
Neb. Rev. Stat. § 77-218— Rules and regulations
Neb. Rev. Stat. § 77-301— Transferred to section <a href="/laws/statutes.php?statute=77-363">77-363</a>.
Neb. Rev. Stat. § 77-301.01— Repealed. Laws 1972, LB 1044, § 1.
Neb. Rev. Stat. § 77-301.02— Repealed. Laws 1971, LB 33, § 1.
Neb. Rev. Stat. § 77-302— Transferred to section <a href="/laws/statutes.php?statute=77-364">77-364</a>.
Neb. Rev. Stat. § 77-302.01— Repealed. Laws 1980, LB 834, § 66.
Neb. Rev. Stat. § 77-303— Repealed. Laws 1980, LB 834, § 66.
Neb. Rev. Stat. § 77-303.01— Transferred to section <a href="/laws/statutes.php?statute=77-378">77-378</a>.
Neb. Rev. Stat. § 77-303.02— Transferred to section <a href="/laws/statutes.php?statute=77-367">77-367</a>.
Neb. Rev. Stat. § 77-303.03— Transferred to section <a href="/laws/statutes.php?statute=77-368">77-368</a>.
Neb. Rev. Stat. § 77-304— Transferred to section <a href="/laws/statutes.php?statute=77-370">77-370</a>.
Neb. Rev. Stat. § 77-305— Transferred to section <a href="/laws/statutes.php?statute=77-371">77-371</a>.
Neb. Rev. Stat. § 77-306— Transferred to section <a href="/laws/statutes.php?statute=77-387">77-387</a>.
Neb. Rev. Stat. § 77-307— Transferred to section <a href="/laws/statutes.php?statute=77-388">77-388</a>.
Neb. Rev. Stat. § 77-308— Transferred to section <a href="/laws/statutes.php?statute=77-389">77-389</a>.
Neb. Rev. Stat. § 77-309— Transferred to section <a href="/laws/statutes.php?statute=77-390">77-390</a>.
Neb. Rev. Stat. § 77-310— Transferred to section <a href="/laws/statutes.php?statute=77-391">77-391</a>.
Neb. Rev. Stat. § 77-311— Transferred to section <a href="/laws/statutes.php?statute=77-392">77-392</a>.
Neb. Rev. Stat. § 77-312— Transferred to section <a href="/laws/statutes.php?statute=77-393">77-393</a>.
Neb. Rev. Stat. § 77-313— Transferred to section <a href="/laws/statutes.php?statute=77-394">77-394</a>.
Neb. Rev. Stat. § 77-314— Transferred to section <a href="/laws/statutes.php?statute=77-395">77-395</a>.
Neb. Rev. Stat. § 77-315— Transferred to section <a href="/laws/statutes.php?statute=77-396">77-396</a>.
Neb. Rev. Stat. § 77-316— Transferred to section <a href="/laws/statutes.php?statute=77-397">77-397</a>.
Neb. Rev. Stat. § 77-317— Transferred to section <a href="/laws/statutes.php?statute=77-398">77-398</a>.
Neb. Rev. Stat. § 77-318— Transferred to section <a href="/laws/statutes.php?statute=77-399">77-399</a>.
Neb. Rev. Stat. § 77-318.01— Repealed. Laws 1980, LB 834, § 66.
Neb. Rev. Stat. § 77-319— Transferred to section <a href="/laws/statutes.php?statute=77-3,100">77-3,100</a>.
Neb. Rev. Stat. § 77-320— Repealed. Laws 1980, LB 834, § 66.
Neb. Rev. Stat. § 77-321— Repealed. Laws 1980, LB 834, § 66.
Neb. Rev. Stat. § 77-322— Repealed. Laws 1980, LB 834, § 66.
Neb. Rev. Stat. § 77-323— Transferred to section <a href="/laws/statutes.php?statute=77-372">77-372</a>.
Neb. Rev. Stat. § 77-324— Transferred to section <a href="/laws/statutes.php?statute=77-373">77-373</a>.
Neb. Rev. Stat. § 77-325— Repealed. Laws 1980, LB 834, § 66.
Neb. Rev. Stat. § 77-326— Transferred to section <a href="/laws/statutes.php?statute=77-365">77-365</a>.
Neb. Rev. Stat. § 77-327— Transferred to section <a href="/laws/statutes.php?statute=77-377">77-377</a>.
Neb. Rev. Stat. § 77-328— Transferred to section <a href="/laws/statutes.php?statute=77-375">77-375</a>.
Neb. Rev. Stat. § 77-329— Transferred to section <a href="/laws/statutes.php?statute=77-376">77-376</a>.
Neb. Rev. Stat. § 77-330— Repealed. Laws 1980, LB 834, § 66.
Neb. Rev. Stat. § 77-331— Repealed. Laws 1980, LB 834, § 66.
Neb. Rev. Stat. § 77-332— Transferred to section <a href="/laws/statutes.php?statute=77-374">77-374</a>.
Neb. Rev. Stat. § 77-333— Repealed. Laws 1980, LB 834, § 66.
Neb. Rev. Stat. § 77-333.01— Transferred to section <a href="/laws/statutes.php?statute=77-386">77-386</a>.
Neb. Rev. Stat. § 77-333.02— Repealed. Laws 1980, LB 834, § 66.
Neb. Rev. Stat. § 77-334— Repealed. Laws 1969, c. 649, § 1.
Neb. Rev. Stat. § 77-335— Repealed. Laws 1980, LB 834, § 66.
Neb. Rev. Stat. § 77-336— Repealed. Laws 1980, LB 834, § 66.
Neb. Rev. Stat. § 77-337— Repealed. Laws 1980, LB 834, § 66.
Neb. Rev. Stat. § 77-338— Repealed. Laws 1980, LB 834, § 66.
Neb. Rev. Stat. § 77-339— Repealed. Laws 1980, LB 834, § 66.
Neb. Rev. Stat. § 77-340— Transferred to section <a href="/laws/statutes.php?statute=77-360">77-360</a>.
Neb. Rev. Stat. § 77-341— Transferred to section <a href="/laws/statutes.php?statute=77-362">77-362</a>.
Neb. Rev. Stat. § 77-342— Transferred to section <a href="/laws/statutes.php?statute=77-369">77-369</a>.
Neb. Rev. Stat. § 77-343— Repealed. Laws 1980, LB 834, § 66.
Neb. Rev. Stat. § 77-344— Transferred to section <a href="/laws/statutes.php?statute=77-3,101">77-3,101</a>.
Neb. Rev. Stat. § 77-345— Transferred to section <a href="/laws/statutes.php?statute=77-3,102">77-3,102</a>.
Neb. Rev. Stat. § 77-346— Transferred to section <a href="/laws/statutes.php?statute=77-3,103">77-3,103</a>.
Neb. Rev. Stat. § 77-347— Repealed. Laws 1980, LB 834, § 66.
Neb. Rev. Stat. § 77-348— Transferred to section <a href="/laws/statutes.php?statute=77-3,104">77-3,104</a>.
Neb. Rev. Stat. § 77-349— Transferred to section <a href="/laws/statutes.php?statute=77-3,105">77-3,105</a>.
Neb. Rev. Stat. § 77-350— Transferred to section <a href="/laws/statutes.php?statute=77-3,106">77-3,106</a>.
Neb. Rev. Stat. § 77-351— Transferred to section <a href="/laws/statutes.php?statute=77-3,107">77-3,107</a>.
Neb. Rev. Stat. § 77-352— Transferred to section <a href="/laws/statutes.php?statute=77-3,108">77-3,108</a>.
Neb. Rev. Stat. § 77-353— Transferred to section <a href="/laws/statutes.php?statute=77-379">77-379</a>.
Neb. Rev. Stat. § 77-354— Transferred to section <a href="/laws/statutes.php?statute=77-380">77-380</a>.
Neb. Rev. Stat. § 77-355— Transferred to section <a href="/laws/statutes.php?statute=77-381">77-381</a>.
Neb. Rev. Stat. § 77-356— Transferred to section <a href="/laws/statutes.php?statute=77-382">77-382</a>.
Neb. Rev. Stat. § 77-357— Transferred to section <a href="/laws/statutes.php?statute=77-383">77-383</a>.
Neb. Rev. Stat. § 77-358— Transferred to section <a href="/laws/statutes.php?statute=77-384">77-384</a>.
Neb. Rev. Stat. § 77-359— Transferred to section <a href="/laws/statutes.php?statute=77-385">77-385</a>.
Neb. Rev. Stat. § 77-360— Department of Revenue; created; Tax Commissioner; chief executive officer
Neb. Rev. Stat. § 77-361— Department of Revenue; functions and goals
Neb. Rev. Stat. § 77-362— Tax Commissioner; powers, duties, functions
Neb. Rev. Stat. § 77-362.01— Tax amnesty; authorized; when
Neb. Rev. Stat. § 77-362.02— Department of Motor Vehicles; provide information to Department of Revenue
Neb. Rev. Stat. § 77-363— Tax Commissioner; appointment; salary
Neb. Rev. Stat. § 77-364— Tax Commissioner; vacancy; removal by Governor
Neb. Rev. Stat. § 77-365— Revenue administration; Tax Commissioner; creation of divisions and bureaus; relationships with taxpayers
Neb. Rev. Stat. § 77-365.01— Repealed. Laws 1999, <a href='/FloorDocs/96/PDF/Slip/LB36.pdf'>LB 36</a>, § 41.
Neb. Rev. Stat. § 77-366— Tax Commissioner; officers and employees; deputies; bond or insurance; powers
Neb. Rev. Stat. § 77-367— Products and services to identify nonfilers of returns, underreporters, nonpayers of taxes, or improper or fraudulent payments; contract authorized; duties; use of proceeds; report
Neb. Rev. Stat. § 77-368— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-369— Tax Commissioner; rules and regulations; adopt; publish
Neb. Rev. Stat. § 77-370— Department of Revenue; uniform tax books, records, and forms; approval
Neb. Rev. Stat. § 77-370.01— Repealed. Laws 1995, <a href='/FloorDocs/94/PDF/Slip/LB152.pdf'>LB 152</a>, § 1.
Neb. Rev. Stat. § 77-371— Fees; enumerated; by whom paid; how determined; increase, when
Neb. Rev. Stat. § 77-372— Revenue administration; implementation of programs; records; statistical information
Neb. Rev. Stat. § 77-373— Revenue administration; implementation of agreements and working relationships; state and federal agencies
Neb. Rev. Stat. § 77-373.01— Department of Labor and Department of Revenue; statistical compilation; confidentiality; disclosure authorized
Neb. Rev. Stat. § 77-374— Department of Revenue; efficiency recommendations; report; to whom
Neb. Rev. Stat. § 77-375— Tax Commissioner; administer oaths; compel attendance of witnesses; production of records; rules of procedure for discovery
Neb. Rev. Stat. § 77-375.01— Repealed. Laws 1999, <a href='/FloorDocs/96/PDF/Slip/LB36.pdf'>LB 36</a>, § 41.
Neb. Rev. Stat. § 77-376— Tax Commissioner; examination of financial records; no release of information; sharing of information; confidentiality
Neb. Rev. Stat. § 77-377— Proceedings by Attorney General or county attorney; enforcement of revenue laws
Neb. Rev. Stat. § 77-377.01— Delinquent tax collection; contract with collection agency; when authorized
Neb. Rev. Stat. § 77-377.02— Delinquent tax collection; collection agency; fees; remit funds
Neb. Rev. Stat. § 77-377.03— Delinquent tax collection; collection agency; bond required
Neb. Rev. Stat. § 77-377.04— Delinquent tax collection; collection agency; subject to taxation
Neb. Rev. Stat. § 77-378— Delinquent taxpayers; Department of Revenue and Department of Labor; prepare, maintain, and publish list; Tax Commissioner and Commissioner of Labor; duties
Neb. Rev. Stat. § 77-379— Tax Expenditure Reporting Act, how cited
Neb. Rev. Stat. § 77-380— Legislative intent
Neb. Rev. Stat. § 77-381— Terms, defined
Neb. Rev. Stat. § 77-382— Department; tax expenditure report; prepare; contents
Neb. Rev. Stat. § 77-383— Tax expenditure report; department; access to information
Neb. Rev. Stat. § 77-384— Repealed. Laws 1991, <a href='/FloorDocs/92/PDF/Slip/LB82.pdf'>LB 82</a>, § 6.
Neb. Rev. Stat. § 77-385— Tax expenditure report; summary; submission required; joint hearing; supplemental information
Neb. Rev. Stat. § 77-386— Repealed. Laws 1982, LB 454, § 4.
Neb. Rev. Stat. § 77-387— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-388— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-389— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-390— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-391— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-392— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-393— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-394— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-395— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-396— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-397— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB770.pdf'>LB 770</a>, § 5.
Neb. Rev. Stat. § 77-398— Repealed. Laws 2000, <a href='/FloorDocs/96/PDF/Slip/LB968.pdf'>LB 968</a>, § 92.
Neb. Rev. Stat. § 77-399— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-401— Transferred to section <a href="/laws/statutes.php?statute=23-3205">23-3205</a>.
Neb. Rev. Stat. § 77-401.01— Repealed. Laws 1986, LB 888, § 1.
Neb. Rev. Stat. § 77-401.02— Transferred to section <a href="/laws/statutes.php?statute=23-3206">23-3206</a>.
Neb. Rev. Stat. § 77-402— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-403— Transferred to section <a href="/laws/statutes.php?statute=23-3210">23-3210</a>.
Neb. Rev. Stat. § 77-404— Transferred to section <a href="/laws/statutes.php?statute=23-3208">23-3208</a>.
Neb. Rev. Stat. § 77-405— Repealed. Laws 1949, c. 225, § 1.
Neb. Rev. Stat. § 77-405.01— Repealed. Laws 1982, LB 592, § 2.
Neb. Rev. Stat. § 77-406— Transferred to section <a href="/laws/statutes.php?statute=77-1202.01">77-1202.01</a>.
Neb. Rev. Stat. § 77-407— Transferred to section <a href="/laws/statutes.php?statute=23-3306">23-3306</a>.
Neb. Rev. Stat. § 77-408— Transferred to section <a href="/laws/statutes.php?statute=23-3209">23-3209</a>.
Neb. Rev. Stat. § 77-409— Transferred to section <a href="/laws/statutes.php?statute=77-1233.02">77-1233.02</a>.
Neb. Rev. Stat. § 77-410— Transferred to section <a href="/laws/statutes.php?statute=77-1233.03">77-1233.03</a>.
Neb. Rev. Stat. § 77-411— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-412— Transferred to section <a href="/laws/statutes.php?statute=77-1233.04">77-1233.04</a>.
Neb. Rev. Stat. § 77-412.01— Transferred to section <a href="/laws/statutes.php?statute=77-1233.05">77-1233.05</a>.
Neb. Rev. Stat. § 77-413— Repealed. Laws 1965, c. 475, § 7.
Neb. Rev. Stat. § 77-414— Educational courses and standards; Tax Commissioner; duties
Neb. Rev. Stat. § 77-415— Repealed. Laws 2007, <a href='/FloorDocs/100/PDF/Slip/LB334.pdf'>LB 334</a>, § 108.
Neb. Rev. Stat. § 77-416— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-417— Repealed. Laws 2007, <a href='/FloorDocs/100/PDF/Slip/LB334.pdf'>LB 334</a>, § 108.
Neb. Rev. Stat. § 77-418— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-419— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-420— Supplementary seminars; purpose
Neb. Rev. Stat. § 77-421— Certification as county assessor; applicants; forms; examination; fee
Neb. Rev. Stat. § 77-422— Certification as county assessor; examination; successful completion; certificate; disciplinary actions; appeal; invalidated certificate; effect
Neb. Rev. Stat. § 77-423— Transferred to section <a href="/laws/statutes.php?statute=23-3202">23-3202</a>.
Neb. Rev. Stat. § 77-424— Repealed. Laws 1982, LB 592, § 2.
Neb. Rev. Stat. § 77-425— Repealed. Laws 1999, <a href='/FloorDocs/96/PDF/Slip/LB36.pdf'>LB 36</a>, § 41; Laws 1999, <a href='/FloorDocs/96/PDF/Slip/LB194.pdf'>LB 194</a>, § 40.
Neb. Rev. Stat. § 77-426— Transferred to section <a href="/laws/statutes.php?statute=23-3204">23-3204</a>.
Neb. Rev. Stat. § 77-427— Repealed. Laws 1986, LB 1105, § 2.
Neb. Rev. Stat. § 77-428— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-429— Transferred to section <a href="/laws/statutes.php?statute=23-3203">23-3203</a>.
Neb. Rev. Stat. § 77-430— Transferred to section <a href="/laws/statutes.php?statute=77-1311.01">77-1311.01</a>.
Neb. Rev. Stat. § 77-501— Repealed. Laws 2000, <a href='/FloorDocs/96/PDF/Slip/LB1067.pdf'>LB 1067</a>, § 36.
Neb. Rev. Stat. § 77-502— Repealed. Laws 2000, <a href='/FloorDocs/96/PDF/Slip/LB1067.pdf'>LB 1067</a>, § 36.
Neb. Rev. Stat. § 77-503— Repealed. Laws 2000, <a href='/FloorDocs/96/PDF/Slip/LB1067.pdf'>LB 1067</a>, § 36.
Neb. Rev. Stat. § 77-504— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-505— Transferred to section <a href="/laws/statutes.php?statute=77-5022">77-5022</a>.
Neb. Rev. Stat. § 77-506— Transferred to section <a href="/laws/statutes.php?statute=77-5023">77-5023</a>.
Neb. Rev. Stat. § 77-506.01— Repealed. Laws 1991, <a href='/FloorDocs/92/PDF/Slip/LB320.pdf'>LB 320</a>, § 13.
Neb. Rev. Stat. § 77-507— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-507.01— Transferred to section <a href="/laws/statutes.php?statute=77-5024">77-5024</a>.
Neb. Rev. Stat. § 77-507.02— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-507.03— Transferred to section <a href="/laws/statutes.php?statute=77-5025">77-5025</a>.
Neb. Rev. Stat. § 77-508— Transferred to section <a href="/laws/statutes.php?statute=77-5026">77-5026</a>.
Neb. Rev. Stat. § 77-508.01— Transferred to section <a href="/laws/statutes.php?statute=77-5027">77-5027</a>.
Neb. Rev. Stat. § 77-509— Transferred to section <a href="/laws/statutes.php?statute=77-5028">77-5028</a>.
Neb. Rev. Stat. § 77-509.01— Transferred to section <a href="/laws/statutes.php?statute=77-5029">77-5029</a>.
Neb. Rev. Stat. § 77-509.02— Transferred to section <a href="/laws/statutes.php?statute=77-5030">77-5030</a>.
Neb. Rev. Stat. § 77-510— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB397.pdf'>LB 397</a>, § 51.
Neb. Rev. Stat. § 77-510.01— Repealed. Laws 1969, c. 793, § 1.
Neb. Rev. Stat. § 77-511— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB397.pdf'>LB 397</a>, § 51.
Neb. Rev. Stat. § 77-512— Repealed. Laws 1969, c. 657, § 1.
Neb. Rev. Stat. § 77-513— Repealed. Laws 1969, c. 657, § 1.
Neb. Rev. Stat. § 77-514— Repealed. Laws 1969, c. 657, § 1.
Neb. Rev. Stat. § 77-515— Repealed. Laws 1969, c. 411, § 1.
Neb. Rev. Stat. § 77-516— Repealed. Laws 1969, c. 411, § 1.
Neb. Rev. Stat. § 77-517— Repealed. Laws 1969, c. 657, § 1.
Neb. Rev. Stat. § 77-518— Transferred to section <a href="/laws/statutes.php?statute=77-1316.01">77-1316.01</a>.
Neb. Rev. Stat. § 77-519— Transferred to section <a href="/laws/statutes.php?statute=77-1613.02">77-1613.02</a>.
Neb. Rev. Stat. § 77-601— Railroad operating property; assessment
Neb. Rev. Stat. § 77-602— Railroad operating property; duty of Property Tax Administrator; when valued
Neb. Rev. Stat. § 77-603— Railroad property; annual statement; contents
Neb. Rev. Stat. § 77-603.01— Railroad operating property; sale; report by purchaser; contents; penalty; waiver
Neb. Rev. Stat. § 77-604— Railroad property; statement by railroad company not conclusive; taxable value; distribution; valuation per mile; how determined
Neb. Rev. Stat. § 77-605— Railroad operating property; failure of railroad to furnish statement or information; penalty; waiver
Neb. Rev. Stat. § 77-606— Railroad nonoperating property; annual statement by railroad to county assessor; when made
Neb. Rev. Stat. § 77-607— Railroad property; Tax Commissioner; hearing; power to compel attendance of railroad's officers or agents
Neb. Rev. Stat. § 77-608— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-609— Railroad operating property; density factor; recalculation
Neb. Rev. Stat. § 77-610— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-611— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-612— Railroad property; notice of valuation; appeal
Neb. Rev. Stat. § 77-613— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-614— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-615— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-616— Railroad property; levy of taxes; injunction prohibited
Neb. Rev. Stat. § 77-617— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-618— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-619— Repealed. Laws 1989, LB 643, § 2.
Neb. Rev. Stat. § 77-620— Repealed. Laws 1989, LB 643, § 2.
Neb. Rev. Stat. § 77-621— Railroad property; valuation; contents of report
Neb. Rev. Stat. § 77-622— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-623— Railroad operating property; valuation; county assessor; duties; lien
Neb. Rev. Stat. § 77-624— Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
Neb. Rev. Stat. § 77-625— Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
Neb. Rev. Stat. § 77-626— Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
Neb. Rev. Stat. § 77-627— Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
Neb. Rev. Stat. § 77-628— Transferred to section <a href="/laws/statutes.php?statute=77-1613.01">77-1613.01</a>.
Neb. Rev. Stat. § 77-629— Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
Neb. Rev. Stat. § 77-629.01— Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
Neb. Rev. Stat. § 77-630— Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
Neb. Rev. Stat. § 77-631— Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
Neb. Rev. Stat. § 77-631.01— Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
Neb. Rev. Stat. § 77-631.02— Transferred to section <a href="/laws/statutes.php?statute=77-1250.03">77-1250.03</a>.
Neb. Rev. Stat. § 77-631.03— Transferred to section <a href="/laws/statutes.php?statute=77-1250.04">77-1250.04</a>.
Neb. Rev. Stat. § 77-631.04— Transferred to section <a href="/laws/statutes.php?statute=77-1250.05">77-1250.05</a>.
Neb. Rev. Stat. § 77-632— Repealed. Laws 1986, LB 817, § 15.
Neb. Rev. Stat. § 77-633— Repealed. Laws 1989, First Spec. Sess., LB 7, § 11.
Neb. Rev. Stat. § 77-634— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-635— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-636— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-637— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-638— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-639— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-640— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-641— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-642— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-643— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-644— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-645— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-646— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-647— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-648— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-649— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-650— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-651— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-652— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-653— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-654— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-655— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-656— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-657— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-658— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-659— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-660— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-661— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-662— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-663— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-664— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-665— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-666— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-667— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-668— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-669— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-670— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-671— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-672— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-673— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-674— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-675— Repealed. Laws 1985, LB 268, § 31.
Neb. Rev. Stat. § 77-676— Repealed. Laws 1992, <a href='/FloorDocs/92/PDF/Slip/LB864.pdf'>LB 864</a>, § 1.
Neb. Rev. Stat. § 77-677— Repealed. Laws 1992, <a href='/FloorDocs/92/PDF/Slip/LB864.pdf'>LB 864</a>, § 1.
Neb. Rev. Stat. § 77-678— Repealed. Laws 1990, LB 932, § 1.
Neb. Rev. Stat. § 77-679— Car line company, defined
Neb. Rev. Stat. § 77-680— Car line companies; annual statement
Neb. Rev. Stat. § 77-681— Railroad companies; annual statement
Neb. Rev. Stat. § 77-682— Car line companies; value and assessment
Neb. Rev. Stat. § 77-683— Failure to furnish statement; penalty; waiver; Tax Commissioner; harmonize statements
Neb. Rev. Stat. § 77-684— Tax rate; determination; collection; appeal; distribution
Neb. Rev. Stat. § 77-685— Distress warrant; receipt issued
Neb. Rev. Stat. § 77-686— Certification of levy
Neb. Rev. Stat. § 77-687— Delinquency in payment of taxes; interest; collection by Tax Commissioner
Neb. Rev. Stat. § 77-688— Collection procedures; cumulative
Neb. Rev. Stat. § 77-689— Taxes; delinquent; lien; collection
Neb. Rev. Stat. § 77-690— Taxation; levy; money and credits; surrender to Tax Commissioner
Neb. Rev. Stat. § 77-691— Money; disposition
Neb. Rev. Stat. § 77-692— Repealed. Laws 1992, <a href='/FloorDocs/92/PDF/Slip/LB719A.pdf'>LB 719A</a>, § 224.
Neb. Rev. Stat. § 77-693— Adjustment to value of railroad and car line property; Property Tax Administrator; powers and duties
Neb. Rev. Stat. § 77-701— Property assessment division; established; Property Tax Administrator; powers and duties; appeal rights
Neb. Rev. Stat. § 77-702— Property Tax Administrator; qualifications; duties
Neb. Rev. Stat. § 77-703— Repealed. Laws 2007, <a href='/FloorDocs/100/PDF/Slip/LB334.pdf'>LB 334</a>, § 108.
Neb. Rev. Stat. § 77-704— Repealed. Laws 2007, <a href='/FloorDocs/100/PDF/Slip/LB334.pdf'>LB 334</a>, § 108.
Neb. Rev. Stat. § 77-705— Uniform tax books, records, and forms; approval
Neb. Rev. Stat. § 77-706— Property tax administration; implementation of agreements and working relationships; state and federal agencies
Neb. Rev. Stat. § 77-707— Property Tax Administrator; administer oaths; compel attendance of witnesses; production of records; rules of procedure for discovery
Neb. Rev. Stat. § 77-708— Repealed. Laws 2007, <a href='/FloorDocs/100/PDF/Slip/LB334.pdf'>LB 334</a>, § 108.
Neb. Rev. Stat. § 77-709— Property assessment division; annual report; powers and duties
Neb. Rev. Stat. § 77-801— Public service entity; furnish information; confidentiality; Property Tax Administrator; duties
Neb. Rev. Stat. § 77-801.01— Terms, defined
Neb. Rev. Stat. § 77-801.02— Tax Commissioner; powers
Neb. Rev. Stat. § 77-802— Property Tax Administrator; valuation; apportionment of tax
Neb. Rev. Stat. § 77-802.01— County assessor; duties; lien
Neb. Rev. Stat. § 77-802.02— Public service entity; appeals
Neb. Rev. Stat. § 77-803— Public service entity; failure to furnish statement or information; penalty; waiver
Neb. Rev. Stat. § 77-804— Sale of entity; report required; penalty; waiver
Neb. Rev. Stat. § 77-901— Repealed. Laws 1951, c. 256, § 9.
Neb. Rev. Stat. § 77-902— Repealed. Laws 1951, c. 256, § 9.
Neb. Rev. Stat. § 77-903— Repealed. Laws 1951, c. 256, § 9.
Neb. Rev. Stat. § 77-904— Repealed. Laws 1951, c. 256, § 9.
Neb. Rev. Stat. § 77-905— Repealed. Laws 1951, c. 256, § 9.
Neb. Rev. Stat. § 77-906— Repealed. Laws 1951, c. 256, § 9.
Neb. Rev. Stat. § 77-907— Terms, defined
Neb. Rev. Stat. § 77-908— Insurance companies; tax on gross premiums; rate; exceptions
Neb. Rev. Stat. § 77-909— Repealed. Laws 1986, LB 1114, § 23.
Neb. Rev. Stat. § 77-910— Computation of tax; forms; department furnish; audit of returns; erroneous payment; refund; limitation
Neb. Rev. Stat. § 77-911— Tax; failure to remit; license rescinded; notice; hearing; appeal
Neb. Rev. Stat. § 77-912— Tax; Director of Insurance; disposition; exceptions
Neb. Rev. Stat. § 77-913— Insurance Tax Fund; created; use; investment; allocation
Neb. Rev. Stat. § 77-914— Repealed. Laws 1986, LB 1114, § 23.
Neb. Rev. Stat. § 77-915— Tax; challenge to constitutionality; tax paid under protest; credit refund
Neb. Rev. Stat. § 77-916— Tax; no injunction allowed
Neb. Rev. Stat. § 77-917— Political subdivision; return of funds not required
Neb. Rev. Stat. § 77-918— Prepayment of tax; when due; Premium and Retaliatory Tax Suspense Fund; created; investment
Neb. Rev. Stat. § 77-1001— Act, how cited
Neb. Rev. Stat. § 77-1002— Legislative findings and declarations
Neb. Rev. Stat. § 77-1003— Definitions, where found
Neb. Rev. Stat. § 77-1004— Tax terms, meaning
Neb. Rev. Stat. § 77-1005— Approved cost, defined
Neb. Rev. Stat. § 77-1006— Approved project, defined
Neb. Rev. Stat. § 77-1007— Cultural development, defined
Neb. Rev. Stat. § 77-1008— Destination dining, defined
Neb. Rev. Stat. § 77-1009— Entertainment destination center, defined
Neb. Rev. Stat. § 77-1010— Entitlement period, defined
Neb. Rev. Stat. § 77-1011— Full-service restaurant, defined
Neb. Rev. Stat. § 77-1012— Historical redevelopment, defined
Neb. Rev. Stat. § 77-1013— Investment, defined
Neb. Rev. Stat. § 77-1014— Lodging, defined
Neb. Rev. Stat. § 77-1015— Mixed-use project, defined
Neb. Rev. Stat. § 77-1016— Nebraska crafts and products center, defined
Neb. Rev. Stat. § 77-1017— Project, defined
Neb. Rev. Stat. § 77-1018— Qualified business, defined
Neb. Rev. Stat. § 77-1019— Qualified property, defined
Neb. Rev. Stat. § 77-1020— Recreation facility, defined
Neb. Rev. Stat. § 77-1021— Redevelopment project, defined
Neb. Rev. Stat. § 77-1022— Related persons, defined
Neb. Rev. Stat. § 77-1023— Structured parking, defined
Neb. Rev. Stat. § 77-1024— Taxpayer, defined
Neb. Rev. Stat. § 77-1025— Tourism attraction, defined
Neb. Rev. Stat. § 77-1026— Year, defined
Neb. Rev. Stat. § 77-1027— Year of application, defined
Neb. Rev. Stat. § 77-1028— Election required; procedures applicable
Neb. Rev. Stat. § 77-1029— Verification of work eligibility status
Neb. Rev. Stat. § 77-1030— Application; form; contents; confidentiality; fee; municipality; duties; certification; written agreement; contents; modification
Neb. Rev. Stat. § 77-1031— Incentives; tiers; project requirements; refund of taxes
Neb. Rev. Stat. § 77-1032— Department of Revenue; duties; review of projects; recapture of incentives; Nebraska Advantage Transformational Tourism and Redevelopment Act Cash Fund; created; use; investment
Neb. Rev. Stat. § 77-1033— Transfer of incentives; when; liability for recapture
Neb. Rev. Stat. § 77-1034— Refunds; interest not allowable
Neb. Rev. Stat. § 77-1035— Act; restrictions on use
Neb. Rev. Stat. § 77-1101— Act, how cited
Neb. Rev. Stat. § 77-1101.01— Act; purposes
Neb. Rev. Stat. § 77-1102— Definitions, where found
Neb. Rev. Stat. § 77-1103— Applicable percentage, defined
Neb. Rev. Stat. § 77-1104— Credit allowance date, defined
Neb. Rev. Stat. § 77-1105— Letter ruling, defined
Neb. Rev. Stat. § 77-1106— Long-term debt security, defined
Neb. Rev. Stat. § 77-1107— Purchase price, defined
Neb. Rev. Stat. § 77-1108— Qualified active low-income community business, defined
Neb. Rev. Stat. § 77-1109— Qualified community development entity, defined
Neb. Rev. Stat. § 77-1110— Qualified equity investment, defined
Neb. Rev. Stat. § 77-1111— Qualified low-income community investment, defined
Neb. Rev. Stat. § 77-1112— Tax credit, defined
Neb. Rev. Stat. § 77-1112.01— 2021 allocation, defined
Neb. Rev. Stat. § 77-1112.02— 2021 federal notice, defined
Neb. Rev. Stat. § 77-1113— Vested tax credit; utilization
Neb. Rev. Stat. § 77-1114— Tax credit; not refundable or transferable; allocation; carry forward
Neb. Rev. Stat. § 77-1115— Tax Commissioner; limit tax credit utilization
Neb. Rev. Stat. § 77-1116— Qualified community development entity; application; deadline; form; contents; Tax Commissioner; grant or deny; notice of certification; lapse of certification; when
Neb. Rev. Stat. § 77-1117— Recapture of tax credit
Neb. Rev. Stat. § 77-1118— Recapture of tax credit; notice of noncompliance; cure period
Neb. Rev. Stat. § 77-1119— Tax Commissioner; issue letter rulings; request; refusal to issue for good cause; letter ruling; effect
Neb. Rev. Stat. § 77-1120— Qualified community development entity; report to Tax Commissioner; Tax Commissioner; report to Legislature
Neb. Rev. Stat. § 77-1201— Tangible personal property; assessment date; listing
Neb. Rev. Stat. § 77-1201.01— Repealed. Laws 1992, Second Spec. Sess., <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>, § 180.
Neb. Rev. Stat. § 77-1201.02— Repealed. Laws 1967, c. 501, § 2.
Neb. Rev. Stat. § 77-1202— Tangible personal property; where listed and assessed
Neb. Rev. Stat. § 77-1202.01— Tax lists; how prepared
Neb. Rev. Stat. § 77-1202.02— Repealed. Laws 1959, c. 365, § 17.
Neb. Rev. Stat. § 77-1203— Repealed. Laws 1986, LB 817, § 15.
Neb. Rev. Stat. § 77-1204— Repealed. Laws 1986, LB 817, § 15.
Neb. Rev. Stat. § 77-1205— Repealed. Laws 1986, LB 817, § 15.
Neb. Rev. Stat. § 77-1206— Repealed. Laws 1986, LB 817, § 15.
Neb. Rev. Stat. § 77-1207— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-1208— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-1209— Transferred to section <a href="/laws/statutes.php?statute=77-1374">77-1374</a>.
Neb. Rev. Stat. § 77-1209.01— Repealed. Laws 1959, c. 365, § 17.
Neb. Rev. Stat. § 77-1209.02— Transferred to section <a href="/laws/statutes.php?statute=77-1375">77-1375</a>.
Neb. Rev. Stat. § 77-1209.03— Transferred to section <a href="/laws/statutes.php?statute=77-1376">77-1376</a>.
Neb. Rev. Stat. § 77-1209.04— Repealed. Laws 1992, <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>063, § 212; Laws 1992, Second Spec. Sess., <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>, § 180.
Neb. Rev. Stat. § 77-1209.05— Repealed. Laws 1992, <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>063, § 212; Laws 1992, Second Spec. Sess., <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>, § 180.
Neb. Rev. Stat. § 77-1210— Taxable tangible personal property in transit; where listed and assessed
Neb. Rev. Stat. § 77-1211— Tangible personal property brought into state after December 31 and prior to July 1; where listed and assessed
Neb. Rev. Stat. § 77-1212— Repealed. Laws 1992, <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>063, § 213; Laws 1992, Second Spec. Sess., <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>, § 181.
Neb. Rev. Stat. § 77-1213— Repealed. Laws 2000, <a href='/FloorDocs/96/PDF/Slip/LB968.pdf'>LB 968</a>, § 91.
Neb. Rev. Stat. § 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
Neb. Rev. Stat. § 77-1215— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-1216— Repealed. Laws 2007, <a href='/FloorDocs/100/PDF/Slip/LB166.pdf'>LB 166</a>, § 13.
Neb. Rev. Stat. § 77-1217— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-1218— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-1219— Taxable tangible personal property; assessment certificate; county assessor; duties
Neb. Rev. Stat. § 77-1220— Repealed. Laws 1987, LB 87, § 1.
Neb. Rev. Stat. § 77-1221— Repealed. Laws 1980, LB 741, § 1.
Neb. Rev. Stat. § 77-1222— Repealed. Laws 1959, c. 365, § 17.
Neb. Rev. Stat. § 77-1223— Repealed. Laws 1959, c. 365, § 17.
Neb. Rev. Stat. § 77-1224— Repealed. Laws 1959, c. 365, § 17.
Neb. Rev. Stat. § 77-1225— Repealed. Laws 1982, LB 728, § 2.
Neb. Rev. Stat. § 77-1226— Repealed. Laws 1959, c. 366, § 2.
Neb. Rev. Stat. § 77-1226.01— Repealed. Laws 1982, LB 728, § 2.
Neb. Rev. Stat. § 77-1226.02— Repealed. Laws 1982, LB 728, § 2.
Neb. Rev. Stat. § 77-1226.03— Repealed. Laws 1982, LB 728, § 2.
Neb. Rev. Stat. § 77-1226.04— Repealed. Laws 1982, LB 728, § 2.
Neb. Rev. Stat. § 77-1227— Repealed. Laws 1982, LB 728, § 2.
Neb. Rev. Stat. § 77-1228— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-1229— Tangible personal property; form of return; time of filing; exemption; procedure
Neb. Rev. Stat. § 77-1229.01— Personal property; return; filing improperly signed; procedure
Neb. Rev. Stat. § 77-1230— Taxable tangible personal property; amended listing; when required; county assessor; duties; refund; additional tax due
Neb. Rev. Stat. § 77-1231— Repealed. Laws 1959, c. 365, § 17.
Neb. Rev. Stat. § 77-1231.01— Repealed. Laws 1977, LB 518, § 15.
Neb. Rev. Stat. § 77-1232— Personal property; failure to list; false listing; evasion of tax; penalty
Neb. Rev. Stat. § 77-1233— Personal property; statement required on return; signature by taxpayer
Neb. Rev. Stat. § 77-1233.01— Repealed. Laws 1984, LB 835, § 18.
Neb. Rev. Stat. § 77-1233.02— Taxable tangible personal property tax returns; county assessor; duties
Neb. Rev. Stat. § 77-1233.03— Assessment of taxable tangible personal property; county assessor; duties
Neb. Rev. Stat. § 77-1233.04— Taxable tangible personal property tax returns; change in value; omitted property; procedure; penalty; county assessor; duties
Neb. Rev. Stat. § 77-1233.05— Repealed. Laws 1999, <a href='/FloorDocs/96/PDF/Slip/LB194.pdf'>LB 194</a>, § 39.
Neb. Rev. Stat. § 77-1233.06— Taxable tangible personal property tax valuation or penalty; appeal; procedure; collection procedures
Neb. Rev. Stat. § 77-1234— Violations; duty of officers upon discovery
Neb. Rev. Stat. § 77-1235— Repealed. Laws 1965, c. 475, § 7.
Neb. Rev. Stat. § 77-1235.01— Repealed. Laws 1961, c. 284, § 1.
Neb. Rev. Stat. § 77-1236— Personal property; taxpayer; inspection by county assessor; authorized; subpoena; disobedience; contempt proceedings; confidentiality
Neb. Rev. Stat. § 77-1237— Personal Property Tax Relief Act; act, how cited
Neb. Rev. Stat. § 77-1238— Exemption from taxation; Property Tax Administrator; duties
Neb. Rev. Stat. § 77-1239— Reimbursement for tax revenue lost because of exemption; calculation
Neb. Rev. Stat. § 77-1239.01— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB271.pdf'>LB 271</a>, § 57.
Neb. Rev. Stat. § 77-1239.02— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB271.pdf'>LB 271</a>, § 57.
Neb. Rev. Stat. § 77-1239.03— Repealed. Laws 1981, LB 168, § 18.
Neb. Rev. Stat. § 77-1239.04— Repealed. Laws 1981, LB 168, § 18.
Neb. Rev. Stat. § 77-1239.05— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB271.pdf'>LB 271</a>, § 57.
Neb. Rev. Stat. § 77-1239.06— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB271.pdf'>LB 271</a>, § 57.
Neb. Rev. Stat. § 77-1240— Repealed. Laws 1993, <a href='/FloorDocs/93/PDF/Slip/LB346.pdf'>LB 346</a>, § 23.
Neb. Rev. Stat. § 77-1240.01— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB271.pdf'>LB 271</a>, § 57.
Neb. Rev. Stat. § 77-1240.02— Repealed. Laws 1981, LB 168, § 18.
Neb. Rev. Stat. § 77-1240.03— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB271.pdf'>LB 271</a>, § 57.
Neb. Rev. Stat. § 77-1240.04— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB271.pdf'>LB 271</a>, § 57.
Neb. Rev. Stat. § 77-1240.05— Repealed. Laws 1981, LB 168, § 18.
Neb. Rev. Stat. § 77-1240.06— Repealed. Laws 1981, LB 168, § 18.
Neb. Rev. Stat. § 77-1241— Repealed. Laws 1988, LB 305, § 11.
Neb. Rev. Stat. § 77-1241.01— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB271.pdf'>LB 271</a>, § 57.
Neb. Rev. Stat. § 77-1241.02— Repealed. Laws 1988, LB 305, § 11.
Neb. Rev. Stat. § 77-1241.03— Repealed. Laws 1988, LB 305, § 11.
Neb. Rev. Stat. § 77-1241.04— Repealed. Laws 1988, LB 305, § 11.
Neb. Rev. Stat. § 77-1241.05— Repealed. Laws 1969, c. 495, § 10.
Neb. Rev. Stat. § 77-1241.06— Repealed. Laws 1988, LB 305, § 11.
Neb. Rev. Stat. § 77-1241.07— Repealed. Laws 1988, LB 305, § 11.
Neb. Rev. Stat. § 77-1241.08— Repealed. Laws 1988, LB 305, § 11.
Neb. Rev. Stat. § 77-1241.09— Transferred to section <a href="/laws/statutes.php?statute=60-305.15">60-305.15</a>.
Neb. Rev. Stat. § 77-1242— Repealed. Laws 1977, LB 518, § 15.
Neb. Rev. Stat. § 77-1242.01— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB271.pdf'>LB 271</a>, § 57.
Neb. Rev. Stat. § 77-1242.02— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB271.pdf'>LB 271</a>, § 57.
Neb. Rev. Stat. § 77-1243— Repealed. Laws 1953, c. 268, § 20.
Neb. Rev. Stat. § 77-1244— Taxation of air carriers; definitions
Neb. Rev. Stat. § 77-1245— Taxation of air carriers; assessment; collection; disbursement; allocation to this state; petition to Property Tax Administrator, when
Neb. Rev. Stat. § 77-1246— Taxation of air carriers; real and personal property other than flight equipment
Neb. Rev. Stat. § 77-1247— Taxation of air carriers; annual report; contents; failure to furnish report or information; penalty; waiver
Neb. Rev. Stat. § 77-1248— Taxation of air carriers; taxable value; allocation; Property Tax Administrator; duties
Neb. Rev. Stat. § 77-1249— Taxation of air carriers; tax rate; appeal
Neb. Rev. Stat. § 77-1249.01— Taxation of air carriers; delinquency; interest; collection
Neb. Rev. Stat. § 77-1250— Taxation of air carriers; when due; lien; distribution to counties; collection fee
Neb. Rev. Stat. § 77-1250.01— Repealed. Laws 1971, LB 26, § 3.
Neb. Rev. Stat. § 77-1250.02— Aircraft; owner, lessee, manager of hangar or land, report required; violation; penalty
Neb. Rev. Stat. § 77-1250.03— Taxation of air carriers; taxes; delinquent; lien; collection
Neb. Rev. Stat. § 77-1250.04— Taxation of air carriers; money and credits; surrender to Tax Commissioner
Neb. Rev. Stat. § 77-1250.05— Taxation of air carriers; disposition of funds collected
Neb. Rev. Stat. § 77-1251— Repealed. Laws 1977, LB 518, § 14.
Neb. Rev. Stat. § 77-1252— Repealed. Laws 1977, LB 518, § 14.
Neb. Rev. Stat. § 77-1253— Repealed. Laws 1977, LB 518, § 14.
Neb. Rev. Stat. § 77-1254— Repealed. Laws 1977, LB 518, § 14.
Neb. Rev. Stat. § 77-1255— Repealed. Laws 1977, LB 518, § 14.
Neb. Rev. Stat. § 77-1256— Repealed. Laws 1977, LB 518, § 14.
Neb. Rev. Stat. § 77-1257— Repealed. Laws 1977, LB 518, § 14.
Neb. Rev. Stat. § 77-1258— Repealed. Laws 1977, LB 518, § 14.
Neb. Rev. Stat. § 77-1259— Repealed. Laws 1977, LB 518, § 14.
Neb. Rev. Stat. § 77-1260— Repealed. Laws 1977, LB 518, § 14.
Neb. Rev. Stat. § 77-1261— Repealed. Laws 1977, LB 518, § 14.
Neb. Rev. Stat. § 77-1262— Repealed. Laws 1977, LB 518, § 16.
Neb. Rev. Stat. § 77-1263— Repealed. Laws 1977, LB 518, § 16.
Neb. Rev. Stat. § 77-1264— Repealed. Laws 1977, LB 518, § 16.
Neb. Rev. Stat. § 77-1265— Repealed. Laws 1977, LB 518, § 16.
Neb. Rev. Stat. § 77-1266— Repealed. Laws 1977, LB 518, § 16.
Neb. Rev. Stat. § 77-1267— Repealed. Laws 1977, LB 518, § 16.
Neb. Rev. Stat. § 77-1268— Repealed. Laws 1977, LB 518, § 16.
Neb. Rev. Stat. § 77-1269— Repealed. Laws 1971, LB 30, § 1.
Neb. Rev. Stat. § 77-1270— Repealed. Laws 1971, LB 30, § 1.
Neb. Rev. Stat. § 77-1271— Repealed. Laws 1992, Second Spec. Sess., <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>, § 181.
Neb. Rev. Stat. § 77-1272— Repealed. Laws 1992, Second Spec. Sess., <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>, § 181.
Neb. Rev. Stat. § 77-1273— Repealed. Laws 1992, Second Spec. Sess., <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>, § 181.
Neb. Rev. Stat. § 77-1274— Repealed. Laws 1992, Second Spec. Sess., <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>, § 181.
Neb. Rev. Stat. § 77-1275— Repealed. Laws 1992, Second Spec. Sess., <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>, § 181.
Neb. Rev. Stat. § 77-1276— Repealed. Laws 1992, Second Spec. Sess., <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>, § 181.
Neb. Rev. Stat. § 77-1277— Repealed. Laws 1992, Second Spec. Sess., <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>, § 181.
Neb. Rev. Stat. § 77-1278— Repealed. Laws 1992, Second Spec. Sess., <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>, § 181.
Neb. Rev. Stat. § 77-1279— Repealed. Laws 1992, Second Spec. Sess., <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>, § 181.
Neb. Rev. Stat. § 77-1280— Repealed. Laws 1992, Second Spec. Sess., <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>, § 181.
Neb. Rev. Stat. § 77-1281— Repealed. Laws 1992, Second Spec. Sess., <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>, § 181.
Neb. Rev. Stat. § 77-1282— Repealed. Laws 1992, Second Spec. Sess., <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>, § 181.
Neb. Rev. Stat. § 77-1283— Repealed. Laws 1992, Second Spec. Sess., <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>, § 181.
Neb. Rev. Stat. § 77-1301— Real property; assessment date; notice of preliminary valuation; damaged real property; adjustment
Neb. Rev. Stat. § 77-1301.01— Appraisal; standards; establishment by Tax Commissioner; contracts; approval
Neb. Rev. Stat. § 77-1301.02— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-1301.03— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-1301.04— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-1301.05— Repealed. Laws 1969, c. 672, § 5.
Neb. Rev. Stat. § 77-1301.06— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-1301.07— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-1301.08— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-1301.09— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-1301.10— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-1301.11— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-1301.12— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-1301.13— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-1301.14— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-1301.15— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-1301.16— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-1302— Repealed. Laws 1959, c. 370, § 6.
Neb. Rev. Stat. § 77-1303— Assessment roll
Neb. Rev. Stat. § 77-1304— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-1305— Certificate of assessment; contents; effect
Neb. Rev. Stat. § 77-1306— Repealed. Laws 1959, c. 370, § 6.
Neb. Rev. Stat. § 77-1306.01— Lands adjacent to rivers and streams; survey; report
Neb. Rev. Stat. § 77-1307— Damaged real property; legislative findings and declarations; terms, defined
Neb. Rev. Stat. § 77-1308— Damaged real property; property owner; file report; form; county assessor; county board of equalization; duties
Neb. Rev. Stat. § 77-1309— Damaged real property; county board of equalization; adjust assessed valuation; notice; protests; filing; decision; appeal
Neb. Rev. Stat. § 77-1310— Repealed. Laws 1947, c. 251, § 42.
Neb. Rev. Stat. § 77-1311— County assessor; duties
Neb. Rev. Stat. § 77-1311.01— Valuation of property; rounding numbers
Neb. Rev. Stat. § 77-1311.02— Plan of assessment; preparation
Neb. Rev. Stat. § 77-1311.03— County assessor; systematic inspection and review; adjustment required
Neb. Rev. Stat. § 77-1312— County assessor; duty to file annual inventory of county personal property
Neb. Rev. Stat. § 77-1313— Property; assessment; duty of county officer to assist; penalty
Neb. Rev. Stat. § 77-1314— County assessor; use of income approach; when; duties; petition Tax Equalization and Review Commission; hearing; order
Neb. Rev. Stat. § 77-1315— Adjustment to real property assessment roll; county assessor; duties; notice to owner of record; requirements; publication; political subdivision, budget hearing, inform county assessor; Department of Revenue, duty
Neb. Rev. Stat. § 77-1315.01— Overvaluation or undervaluation; county assessor; report
Neb. Rev. Stat. § 77-1316— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-1316.01— Correction of tax rolls
Neb. Rev. Stat. § 77-1317— Real property; assessment; omitted lands; correction; exceptions
Neb. Rev. Stat. § 77-1318— Real property taxes; back interest and penalties; when; appeal
Neb. Rev. Stat. § 77-1318.01— Improvements to real property; information statement filed with county assessor; forms; contents
Neb. Rev. Stat. § 77-1318.02— Repealed. Laws 1984, LB 835, § 18.
Neb. Rev. Stat. § 77-1319— Repealed. Laws 1959, c. 370, § 6.
Neb. Rev. Stat. § 77-1320— Repealed. Laws 1965, c. 489, § 1.
Neb. Rev. Stat. § 77-1320.01— Repealed. Laws 1965, c. 475, § 7.
Neb. Rev. Stat. § 77-1320.02— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-1320.03— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-1320.04— Transferred to section <a href="/laws/statutes.php?statute=77-412.01">77-412.01</a>.
Neb. Rev. Stat. § 77-1320.05— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-1320.06— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-1321— Repealed. Laws 1965, c. 489, § 1.
Neb. Rev. Stat. § 77-1322— Assessment of property; Board of Equalization; special assessments; invalid assessments for want of adequate notice; reassessment and relevy authorized
Neb. Rev. Stat. § 77-1323— Public improvement; furnishing labor or material; certificate that equipment has been assessed
Neb. Rev. Stat. § 77-1324— Public improvement; furnishing labor or material; falsifying certificate that equipment has been assessed; violation; penalty
Neb. Rev. Stat. § 77-1325— Repealed. Laws 1999, <a href='/FloorDocs/96/PDF/Slip/LB36.pdf'>LB 36</a>, § 41.
Neb. Rev. Stat. § 77-1326— Repealed. Laws 1986, LB 817, § 15.
Neb. Rev. Stat. § 77-1327— Legislative intent; Property Tax Administrator; sales file; studies; powers and duties
Neb. Rev. Stat. § 77-1328— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-1329— Tax maps; county assessor; maintain
Neb. Rev. Stat. § 77-1330— Property Tax Administrator and Tax Commissioner; guides for assessors; prepare; issue; failure to implement guide; corrective measures; procedures; cost; payment; State Treasurer; duties; removal of county assessor or deputy from office; appeal
Neb. Rev. Stat. § 77-1331— Property Tax Administrator; tax records; duties
Neb. Rev. Stat. § 77-1332— Appraisal of commercial or industrial property; Property Tax Administrator; powers
Neb. Rev. Stat. § 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 Commissioner; powers; petition; hearing
Neb. Rev. Stat. § 77-1334— Property Tax Administrator; inspections, investigations, and studies; administration of tax laws
Neb. Rev. Stat. § 77-1335— Property valued by Property Tax Administrator; error; Property Tax Administrator; powers
Neb. Rev. Stat. § 77-1336— Repealed. Laws 1999, <a href='/FloorDocs/96/PDF/Slip/LB194.pdf'>LB 194</a>, § 40.
Neb. Rev. Stat. § 77-1337— Transferred to section <a href="/laws/statutes.php?statute=77-429">77-429</a>.
Neb. Rev. Stat. § 77-1338— Values established; effect
Neb. Rev. Stat. § 77-1339— Joint or cooperative performance of assessment function; two or more counties; agreement; contents; approval by Tax Commissioner
Neb. Rev. Stat. § 77-1340— Repealed. Laws 2012, <a href='/FloorDocs/102/PDF/Slip/LB1101.pdf'>LB1101</a>, § 4.
Neb. Rev. Stat. § 77-1340.01— Repealed. Laws 2009, <a href='/FloorDocs/101/PDF/Slip/LB121.pdf'>LB121</a>, § 15.
Neb. Rev. Stat. § 77-1340.02— Repealed. Laws 2009, <a href='/FloorDocs/101/PDF/Slip/LB121.pdf'>LB121</a>, § 15.
Neb. Rev. Stat. § 77-1340.03— Repealed. Laws 2009, <a href='/FloorDocs/101/PDF/Slip/LB121.pdf'>LB121</a>, § 15.
Neb. Rev. Stat. § 77-1340.04— Repealed. Laws 2015, <a href='/FloorDocs/104/PDF/Slip/LB261.pdf'>LB 261</a>, § 18.
Neb. Rev. Stat. § 77-1340.05— Repealed. Laws 2015, <a href='/FloorDocs/104/PDF/Slip/LB261.pdf'>LB 261</a>, § 18.
Neb. Rev. Stat. § 77-1340.06— Repealed. Laws 2015, <a href='/FloorDocs/104/PDF/Slip/LB261.pdf'>LB 261</a>, § 18.
Neb. Rev. Stat. § 77-1341— Repealed. Laws 1990, LB 821, § 56.
Neb. Rev. Stat. § 77-1342— Department of Revenue Property Assessment Division Cash Fund; created; use; investment
Neb. Rev. Stat. § 77-1343— Agricultural or horticultural land; terms, defined
Neb. Rev. Stat. § 77-1344— Agricultural or horticultural land; special valuation; when applicable
Neb. Rev. Stat. § 77-1345— Agricultural or horticultural lands; special valuation; application
Neb. Rev. Stat. § 77-1345.01— Agricultural or horticultural lands; special valuation; approval or denial; protest; appeal; failure to give notice; effect
Neb. Rev. Stat. § 77-1346— Agricultural or horticultural lands; eligibility for special valuation; rules and regulations
Neb. Rev. Stat. § 77-1347— Agricultural or horticultural lands; special valuation; disqualification
Neb. Rev. Stat. § 77-1347.01— Agricultural or horticultural lands; special valuation; disqualification; procedure; protest; decision; appeal
Neb. Rev. Stat. § 77-1348— Repealed. Laws 2009, <a href='/FloorDocs/101/PDF/Slip/LB166.pdf'>LB 166</a>, § 23.
Neb. Rev. Stat. § 77-1349— Unconstitutional
Neb. Rev. Stat. § 77-1350— Unconstitutional
Neb. Rev. Stat. § 77-1351— Unconstitutional
Neb. Rev. Stat. § 77-1352— Unconstitutional
Neb. Rev. Stat. § 77-1353— Unconstitutional
Neb. Rev. Stat. § 77-1354— Unconstitutional
Neb. Rev. Stat. § 77-1355— Repealed. Laws 2011, <a href='/FloorDocs/102/PDF/Slip/LB210.pdf'>LB 210</a>, § 17.
Neb. Rev. Stat. § 77-1356— Transferred to section <a href="/laws/statutes.php?statute=77-3431">77-3431</a>.
Neb. Rev. Stat. § 77-1357— Repealed. Laws 1985, LB 22, § 1.
Neb. Rev. Stat. § 77-1358— Repealed. Laws 1989, LB 361, § 25.
Neb. Rev. Stat. § 77-1359— Agricultural and horticultural land; legislative findings; terms, defined
Neb. Rev. Stat. § 77-1360— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-1360.01— Repealed. Laws 2006, <a href='/FloorDocs/99/PDF/Slip/LB808.pdf'>LB 808</a>, § 52.
Neb. Rev. Stat. § 77-1361— Repealed. Laws 2006, <a href='/FloorDocs/99/PDF/Slip/LB808.pdf'>LB 808</a>, § 52.
Neb. Rev. Stat. § 77-1362— Repealed. Laws 2006, <a href='/FloorDocs/99/PDF/Slip/LB808.pdf'>LB 808</a>, § 52.
Neb. Rev. Stat. § 77-1363— Agricultural and horticultural land; classes and subclasses
Neb. Rev. Stat. § 77-1364— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-1365— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB270.pdf'>LB 270</a>, § 110.
Neb. Rev. Stat. § 77-1366— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB934.pdf'>LB 934</a>, § 7.
Neb. Rev. Stat. § 77-1367— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB934.pdf'>LB 934</a>, § 7.
Neb. Rev. Stat. § 77-1368— Repealed. Laws 1989, LB 361, § 25.
Neb. Rev. Stat. § 77-1369— Repealed. Laws 1991, <a href='/FloorDocs/92/PDF/Slip/LB320.pdf'>LB 320</a>, § 13.
Neb. Rev. Stat. § 77-1370— Repealed. Laws 1991, <a href='/FloorDocs/92/PDF/Slip/LB320.pdf'>LB 320</a>, § 13.
Neb. Rev. Stat. § 77-1371— Comparable sales; use; guidelines
Neb. Rev. Stat. § 77-1372— Repealed. Laws 2001, <a href='/FloorDocs/97/PDF/Slip/LB170.pdf'>LB 170</a>, § 30.
Neb. Rev. Stat. § 77-1373— Repealed. Laws 1995, <a href='/FloorDocs/94/PDF/Slip/LB490.pdf'>LB 490</a>, § 195.
Neb. Rev. Stat. § 77-1374— Improvements on leased public lands; assessment; change of ownership; filing required; collection of tax
Neb. Rev. Stat. § 77-1375— Improvements on leased lands; how assessed; apportionment
Neb. Rev. Stat. § 77-1376— Improvements on leased lands; how assessed; notice
Neb. Rev. Stat. § 77-1377— Statewide file of real property sales; creation; use
Neb. Rev. Stat. § 77-1378— Repealed. Laws 2005, <a href='/FloorDocs/99/PDF/Slip/LB261.pdf'>LB 261</a>, § 13.
Neb. Rev. Stat. § 77-1379— Repealed. Laws 2005, <a href='/FloorDocs/99/PDF/Slip/LB261.pdf'>LB 261</a>, § 13.
Neb. Rev. Stat. § 77-1380— Repealed. Laws 2005, <a href='/FloorDocs/99/PDF/Slip/LB261.pdf'>LB 261</a>, § 13.
Neb. Rev. Stat. § 77-1381— Repealed. Laws 2005, <a href='/FloorDocs/99/PDF/Slip/LB261.pdf'>LB 261</a>, § 13.
Neb. Rev. Stat. § 77-1381.01— Repealed. Laws 2005, <a href='/FloorDocs/99/PDF/Slip/LB261.pdf'>LB 261</a>, § 13.
Neb. Rev. Stat. § 77-1382— Repealed. Laws 2005, <a href='/FloorDocs/99/PDF/Slip/LB261.pdf'>LB 261</a>, § 13.
Neb. Rev. Stat. § 77-1383— Repealed. Laws 2005, <a href='/FloorDocs/99/PDF/Slip/LB261.pdf'>LB 261</a>, § 13.
Neb. Rev. Stat. § 77-1384— Repealed. Laws 2005, <a href='/FloorDocs/99/PDF/Slip/LB261.pdf'>LB 261</a>, § 13.
Neb. Rev. Stat. § 77-1385— Historically significant real property; qualification
Neb. Rev. Stat. § 77-1386— Historically significant real property; landmark ordinance or resolution; approval
Neb. Rev. Stat. § 77-1387— Historically significant real property; application by property owner; approval
Neb. Rev. Stat. § 77-1388— Historically significant real property; preliminary certificate of rehabilitation; filing with State Historic Preservation Officer
Neb. Rev. Stat. § 77-1389— Historically significant real property; preliminary certificate of rehabilitation; filing with city, village, or county
Neb. Rev. Stat. § 77-1390— Historically significant real property; final certificate of rehabilitation; issuance
Neb. Rev. Stat. § 77-1391— Historically significant real property; valuation
Neb. Rev. Stat. § 77-1392— Historically significant real property; Tax Commissioner; rules and regulations
Neb. Rev. Stat. § 77-1393— Historically significant real property; State Historic Preservation Officer; rules and regulations
Neb. Rev. Stat. § 77-1394— Historically significant real property; protests; procedure; appeal
Neb. Rev. Stat. § 77-1395— Sales-restricted house; assessment; application; county assessor; duties
Neb. Rev. Stat. § 77-1401— Terms, defined
Neb. Rev. Stat. § 77-1402— State Treasurer; establish achieving a better life program or contract with another state
Neb. Rev. Stat. § 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
Neb. Rev. Stat. § 77-1404— Contributions
Neb. Rev. Stat. § 77-1405— Qualified program
Neb. Rev. Stat. § 77-1406— Investment options; state investment officer; fiduciary responsibility
Neb. Rev. Stat. § 77-1407— Funds held in trust; ABLE Program Fund; ABLE Expense Fund; created; use; investment; program assets; treatment
Neb. Rev. Stat. § 77-1408— Annual audited financial report; supplemental information
Neb. Rev. Stat. § 77-1409— State Treasurer; rules and regulations; powers
Neb. Rev. Stat. § 77-1410— Act, how cited
Neb. Rev. Stat. § 77-1411— Terms, defined
Neb. Rev. Stat. § 77-1412— Give to Enable Support Cash Fund; created; use; investment
Neb. Rev. Stat. § 77-1413— Give to Enable Support Program; created; purpose; participation; qualified individual; application; State Treasurer; duties
Neb. Rev. Stat. § 77-1414— Rules and regulations
Neb. Rev. Stat. § 77-1415— Legislative findings
Neb. Rev. Stat. § 77-1416— Terms, defined
Neb. Rev. Stat. § 77-1417— Nebraska educational savings plan trust; created; State Treasurer; Nebraska Investment Council; powers and duties
Neb. Rev. Stat. § 77-1418— Advertising or promotional materials; restriction
Neb. Rev. Stat. § 77-1419— Participation agreements; terms and conditions
Neb. Rev. Stat. § 77-1420— Deposit of funds; Education Savings Plan Program Fund; Education Savings Plan Administrative Fund; Education Savings Plan Expense Fund; created; use; investment; State Treasurer; report
Neb. Rev. Stat. § 77-1421— Participation agreement; cancellation; when; effect
Neb. Rev. Stat. § 77-1422— Ownership rights under participation agreement
Neb. Rev. Stat. § 77-1423— Benefits received; employer contributions; effect on other benefits or aid
Neb. Rev. Stat. § 77-1424— Annual audited financial report
Neb. Rev. Stat. § 77-1425— Benefits received; tax consequences
Neb. Rev. Stat. § 77-1426— Assets of trust; how treated
Neb. Rev. Stat. § 77-1427— Sections; how construed
Neb. Rev. Stat. § 77-1428— College Savings Incentive Cash Fund; created; use; investment
Neb. Rev. Stat. § 77-1429— Employer Matching Contribution Incentive Program; created; purpose; employer; application; State Treasurer; powers and duties
Neb. Rev. Stat. § 77-1430— College Savings Plan Low-Income Matching Scholarship Program; established; participation; eligibility; application; State Treasurer; duties
Neb. Rev. Stat. § 77-1501— County board of equalization; who constitutes; meetings; county officials; duties
Neb. Rev. Stat. § 77-1502— Board; protests; form; report; notification
Neb. Rev. Stat. § 77-1502.01— Board; referee; appointment; compensation; duties
Neb. Rev. Stat. § 77-1503— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-1503.01— Property exempt from equalization
Neb. Rev. Stat. § 77-1504— Equalization of property; board; powers and duties; protest; procedure; notice of decision
Neb. Rev. Stat. § 77-1504.01— Adjustment to class or subclass of real property; procedure
Neb. Rev. Stat. § 77-1505— Repealed. Laws 1959, c. 371, § 5.
Neb. Rev. Stat. § 77-1506— Repealed. Laws 1987, LB 508, § 50.
Neb. Rev. Stat. § 77-1506.01— Application for reduction in value; waiver of notice
Neb. Rev. Stat. § 77-1506.02— Repealed. Laws 1995, <a href='/FloorDocs/94/PDF/Slip/LB452.pdf'>LB 452</a>, § 37; Laws 1995, <a href='/FloorDocs/94/PDF/Slip/LB490.pdf'>LB 490</a>, § 195.
Neb. Rev. Stat. § 77-1506.03— Repealed. Laws 1988, LB 1207, § 12.
Neb. Rev. Stat. § 77-1506.04— Unconstitutional
Neb. Rev. Stat. § 77-1506.05— Unconstitutional
Neb. Rev. Stat. § 77-1506.06— Unconstitutional
Neb. Rev. Stat. § 77-1506.07— Unconstitutional
Neb. Rev. Stat. § 77-1506.08— Unconstitutional
Neb. Rev. Stat. § 77-1506.09— Repealed. Laws 1982, LB 592, § 2.
Neb. Rev. Stat. § 77-1506.10— Repealed. Laws 1986, LB 737, § 1.
Neb. Rev. Stat. § 77-1507— Board; duties; addition of omitted property; clerical errors; protest; procedure
Neb. Rev. Stat. § 77-1507.01— Failure to give notice; effect
Neb. Rev. Stat. § 77-1508— Board; examination of persons; production and inspection of records
Neb. Rev. Stat. § 77-1509— Board; compelling attendance of witnesses; penalties; fees
Neb. Rev. Stat. § 77-1510— Board; appeals, how taken
Neb. Rev. Stat. § 77-1510.01— Board; powers; costs and fees
Neb. Rev. Stat. § 77-1511— Repealed. Laws 2001, <a href='/FloorDocs/97/PDF/Slip/LB465.pdf'>LB 465</a>, § 12.
Neb. Rev. Stat. § 77-1512— Repealed. Laws 1959, c. 371, § 5.
Neb. Rev. Stat. § 77-1513— Repealed. Laws 2002, <a href='/FloorDocs/97/PDF/Slip/LB994.pdf'>LB 994</a>, § 33.
Neb. Rev. Stat. § 77-1514— Abstract of property assessment rolls; prepared by county assessor; file with Property Tax Administrator
Neb. Rev. Stat. § 77-1515— Repealed. Laws 2006, <a href='/FloorDocs/99/PDF/Slip/LB808.pdf'>LB 808</a>, § 51.
Neb. Rev. Stat. § 77-1601— County tax levy; by whom made; when; what included; correction of clerical error; procedure
Neb. Rev. Stat. § 77-1601.01— Repealed. Laws 1998, <a href='/FloorDocs/95/PDF/Slip/LB306.pdf'>LB 306</a>, § 51.
Neb. Rev. Stat. § 77-1601.02— Transferred to section <a href="/laws/statutes.php?statute=77-1632">77-1632</a>.
Neb. Rev. Stat. § 77-1602— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB1085.pdf'>LB 1085</a>, § 60.
Neb. Rev. Stat. § 77-1603— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB1085.pdf'>LB 1085</a>, § 60.
Neb. Rev. Stat. § 77-1604— Repealed. Laws 1979, LB 80, § 116.
Neb. Rev. Stat. § 77-1605— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB1085.pdf'>LB 1085</a>, § 60.
Neb. Rev. Stat. § 77-1605.01— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB1085.pdf'>LB 1085</a>, § 60.
Neb. Rev. Stat. § 77-1605.02— Repealed. Laws 1955, c. 295, § 3.
Neb. Rev. Stat. § 77-1605.03— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB1085.pdf'>LB 1085</a>, § 60.
Neb. Rev. Stat. § 77-1606— County tax levy; appeal by taxpayer; when taken; does not suspend collection
Neb. Rev. Stat. § 77-1607— Repealed. Laws 2004, <a href='/FloorDocs/98/PDF/Slip/LB973.pdf'>LB 973</a>, § 72.
Neb. Rev. Stat. § 77-1608— County tax levy; appeal by taxpayer; proceedings
Neb. Rev. Stat. § 77-1609— Repealed. Laws 2004, <a href='/FloorDocs/98/PDF/Slip/LB973.pdf'>LB 973</a>, § 72.
Neb. Rev. Stat. § 77-1610— Return of taxes paid; correction of tax rolls
Neb. Rev. Stat. § 77-1611— Repealed. Laws 1967, c. 504, § 1.
Neb. Rev. Stat. § 77-1611.01— Repealed. Laws 1967, c. 504, § 1.
Neb. Rev. Stat. § 77-1612— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB1085.pdf'>LB 1085</a>, § 60.
Neb. Rev. Stat. § 77-1613— Tax list; preparation; when and by whom; form and contents
Neb. Rev. Stat. § 77-1613.01— Certification by county official to Property Tax Administrator; contents
Neb. Rev. Stat. § 77-1613.02— Tax list; corrections; prohibited acts; violation; penalty
Neb. Rev. Stat. § 77-1613.03— Repealed. Laws 2006, <a href='/FloorDocs/99/PDF/Slip/LB808.pdf'>LB 808</a>, § 51.
Neb. Rev. Stat. § 77-1613.04— Assessment roll and tax list; corrections
Neb. Rev. Stat. § 77-1614— Tax list; consolidated tax; how entered
Neb. Rev. Stat. § 77-1615— Repealed. Laws 2013, <a href='/FloorDocs/103/PDF/Slip/LB29.pdf'>LB 29</a>, § 4.
Neb. Rev. Stat. § 77-1615.01— Tax list; use of electronic data processing equipment; levy and collection of taxes
Neb. Rev. Stat. § 77-1616— Tax list; delivery to county treasurer; when; warrant for collection
Neb. Rev. Stat. § 77-1617— Tax list; property of county; form
Neb. Rev. Stat. § 77-1618— Tax list; entry of amount
Neb. Rev. Stat. § 77-1619— Judgments against public corporations; payment by tax levy
Neb. Rev. Stat. § 77-1620— Judgments against public corporations; payment by levy in addition to levy for ordinary purposes
Neb. Rev. Stat. § 77-1621— Judgments against public corporations; special tax levy; how collected
Neb. Rev. Stat. § 77-1622— Judgments against public corporations; duty of corporate authorities to make levy
Neb. Rev. Stat. § 77-1623— Judgments against public corporations; failure or refusal of corporate authorities to levy; action against officers; mandamus
Neb. Rev. Stat. § 77-1624— Taxes delinquent five or more years; collection; receipts; proration; remittance of state taxes to State Treasurer; how credited
Neb. Rev. Stat. § 77-1625— Repealed. Laws 1963, c. 454, § 2.
Neb. Rev. Stat. § 77-1626— Repealed. Laws 1963, c. 454, § 2.
Neb. Rev. Stat. § 77-1627— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB1085.pdf'>LB 1085</a>, § 60.
Neb. Rev. Stat. § 77-1628— Repealed. Laws 1972, LB 1044, § 1.
Neb. Rev. Stat. § 77-1629— County, city, or school district; budget process; joint public hearing; when held; required attendees; county clerk; report; contents
Neb. Rev. Stat. § 77-1630— Repealed. Laws 2026, <a href='/FloorDocs/109/PDF/Slip/LB803.pdf'>LB803</a>, § 29. Operative date January 1, 2027. Property Tax Request Act, how cited.
Neb. Rev. Stat. § 77-1631— Repealed. Laws 2026, <a href='/FloorDocs/109/PDF/Slip/LB803.pdf'>LB803</a>, § 29. Operative date January 1, 2027. Terms, defined.
Neb. Rev. Stat. § 77-1632— Property tax request; procedure; public hearing; resolution or ordinance; contents
Neb. Rev. Stat. § 77-1633— Repealed. Laws 2026, <a href='/FloorDocs/109/PDF/Slip/LB803.pdf'>LB803</a>, § 29. Operative date January 1, 2027. Property tax request; increase by more than allowable growth percentage; notice and hearing; resolution or ordinance; requirements; certification; county clerk; county assessor; duties.
Neb. Rev. Stat. § 77-1634— Repealed. Laws 2026, <a href='/FloorDocs/109/PDF/Slip/LB803.pdf'>LB803</a>, § 29. Operative date January 1, 2027. Failure to comply with act; effect.
Neb. Rev. Stat. § 77-1701— Collection of taxes; county treasurer tax collector; statements; contents; special assessments; de minimis amount; how treated
Neb. Rev. Stat. § 77-1702— Collection of taxes; medium of payment
Neb. Rev. Stat. § 77-1703— Collection of taxes; separate payments; special assessments
Neb. Rev. Stat. § 77-1704— Collection of taxes; entry of payment; receipt
Neb. Rev. Stat. § 77-1704.01— Collection of taxes; notice; receipt; statement; contents
Neb. Rev. Stat. § 77-1704.02— Collection of taxes; partial payments; when authorized
Neb. Rev. Stat. § 77-1705— Collection of taxes; tax receipt; form; required information
Neb. Rev. Stat. § 77-1706— Collection of taxes; receipts; how numbered
Neb. Rev. Stat. § 77-1707— Collection of taxes; receipts; accountability of county treasurer
Neb. Rev. Stat. § 77-1708— Collection of taxes; county treasurer; cash book
Neb. Rev. Stat. § 77-1709— Repealed. Laws 1947, c. 258, § 1.
Neb. Rev. Stat. § 77-1710— Collection of taxes; payments; how indicated on tax lists; county treasurer; duties
Neb. Rev. Stat. § 77-1711— Collection of taxes; personal property; chargeable to county treasurer; liability for collection
Neb. Rev. Stat. § 77-1712— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB299.pdf'>LB 299</a>, § 35.
Neb. Rev. Stat. § 77-1713— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB299.pdf'>LB 299</a>, § 35.
Neb. Rev. Stat. § 77-1714— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB299.pdf'>LB 299</a>, § 35.
Neb. Rev. Stat. § 77-1715— Collection of taxes; personal tax roll; publication fees
Neb. Rev. Stat. § 77-1716— Collection of taxes; notice to taxpayer
Neb. Rev. Stat. § 77-1716.01— Repealed. Laws 1949, c. 239, § 1.
Neb. Rev. Stat. § 77-1716.02— Repealed. Laws 1949, c. 239, § 1.
Neb. Rev. Stat. § 77-1717— Collection of taxes; procedure
Neb. Rev. Stat. § 77-1718— Collection of taxes; notice; issuance of distress warrant; affidavit of poverty; interest
Neb. Rev. Stat. § 77-1719— Collection of taxes, personal; service and return of distress warrants; time allowed
Neb. Rev. Stat. § 77-1719.01— Collection of taxes, personal; sheriff; report
Neb. Rev. Stat. § 77-1719.02— Collection of taxes, personal; report of sheriff; county treasurer; verify; false return; notice; hearing; finding; penalty
Neb. Rev. Stat. § 77-1719.03— Collection of taxes, personal; distress warrant; acceptance of partial payment
Neb. Rev. Stat. § 77-1719.04— Collection of taxes, personal; false return; damages
Neb. Rev. Stat. § 77-1719.05— Collection of taxes, personal; distress warrant; forwarding to another county
Neb. Rev. Stat. § 77-1720— Collection of taxes, personal; levy and return of distress warrants; fees and commissions; mileage
Neb. Rev. Stat. § 77-1721— Collection of taxes; distress warrants; record of county treasurer; exoneration from liability on bond
Neb. Rev. Stat. § 77-1722— Collection of taxes, personal; distress warrant uncollected; suit by county treasurer
Neb. Rev. Stat. § 77-1723— Collection of taxes, personal; distress warrant; removal from county of taxpayer; alias distress warrants
Neb. Rev. Stat. § 77-1724— Collection of taxes, personal; return of property to owner upon payment; sale; notice
Neb. Rev. Stat. § 77-1725— Repealed. Laws 1992, <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>063, § 212; Laws 1992, Second Spec. Sess., <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>, § 180.
Neb. Rev. Stat. § 77-1725.01— Collection of taxes; real property; removal or demolition; public officials; duties; lien on personal property
Neb. Rev. Stat. § 77-1726— Repealed. Laws 2015, <a href='/FloorDocs/104/PDF/Slip/LB408.pdf'>LB 408</a>, § 3.
Neb. Rev. Stat. § 77-1727— Collection of taxes; injunction and replevin prohibited; exceptions
Neb. Rev. Stat. § 77-1728— Repealed. Laws 1955, c. 297, § 5.
Neb. Rev. Stat. § 77-1729— Repealed. Laws 1955, c. 297, § 5.
Neb. Rev. Stat. § 77-1730— Repealed. Laws 1955, c. 297, § 5.
Neb. Rev. Stat. § 77-1731— Repealed. Laws 1955, c. 297, § 5.
Neb. Rev. Stat. § 77-1732— Repealed. Laws 1955, c. 297, § 5.
Neb. Rev. Stat. § 77-1733— Repealed. Laws 1955, c. 297, § 5.
Neb. Rev. Stat. § 77-1734— Collection of taxes; entry on tax list of refunds
Neb. Rev. Stat. § 77-1734.01— Refund of tax paid; claim; verification required; county board approval
Neb. Rev. Stat. § 77-1735— Illegal or unconstitutional tax paid; claim for refund; procedure
Neb. Rev. Stat. § 77-1736— Repealed. Laws 1989, LB 762, § 11.
Neb. Rev. Stat. § 77-1736.01— Repealed. Laws 1959, c. 264, § 1.
Neb. Rev. Stat. § 77-1736.02— Repealed. Laws 1959, c. 264, § 1.
Neb. Rev. Stat. § 77-1736.03— Repealed. Laws 1959, c. 264, § 1.
Neb. Rev. Stat. § 77-1736.04— Repealed. Laws 1992, Fourth Spec. Sess., <a href='/FloorDocs/92/PDF/Slip/LB1_S4.pdf'>LB 1</a>, § 44.
Neb. Rev. Stat. § 77-1736.05— Repealed. Laws 1989, LB 762, § 11.
Neb. Rev. Stat. § 77-1736.06— Property tax refund; procedure
Neb. Rev. Stat. § 77-1736.07— Property tax refund; procedure; applicability
Neb. Rev. Stat. § 77-1736.08— Repealed. Laws 1998, <a href='/FloorDocs/95/PDF/Slip/LB1104.pdf'>LB 1104</a>, § 36.
Neb. Rev. Stat. § 77-1736.09— Repealed. Laws 1989, LB 762, § 11.
Neb. Rev. Stat. § 77-1736.10— Repealed. Laws 1991, LB 829, § 39.
Neb. Rev. Stat. § 77-1736.11— Repealed. Laws 1989, LB 762, § 11.
Neb. Rev. Stat. § 77-1737— Collection of taxes; no power to release or commute; recovery from public officials
Neb. Rev. Stat. § 77-1738— Collection of taxes; when stricken from tax list
Neb. Rev. Stat. § 77-1739— Collection of taxes; personal property; taxes delinquent for ten years; cancellation of interest on payment of principal
Neb. Rev. Stat. § 77-1740— Collection of taxes; county treasurer's warrant book; entries
Neb. Rev. Stat. § 77-1741— Collection of taxes; contract for or purchase of warrants or orders at discount by treasurer, forbidden; penalty
Neb. Rev. Stat. § 77-1742— Collection of taxes, personal; statement of uncollected taxes filed by county treasurer; list of assessment errors
Neb. Rev. Stat. § 77-1743— Collection of taxes; county treasurer; credit on settlement for delinquent real property taxes and special assessments
Neb. Rev. Stat. § 77-1744— Collection of taxes; county treasurer; credit on settlement for delinquent personal property taxes
Neb. Rev. Stat. § 77-1745— Collection of taxes; settlement of county treasurer; made with county board; when made
Neb. Rev. Stat. § 77-1746— Collection of taxes; settlement of county treasurer; with county clerk when board not in session
Neb. Rev. Stat. § 77-1747— Repealed. Laws 1995, <a href='/FloorDocs/94/PDF/Slip/LB490.pdf'>LB 490</a>, § 195.
Neb. Rev. Stat. § 77-1748— Collection of taxes; settlement of county treasurer; certificate to local authorities
Neb. Rev. Stat. § 77-1749— Collection of taxes; settlement of county treasurer; credit for delinquent taxes; audit of treasurer's books
Neb. Rev. Stat. § 77-1750— Collection of taxes; settlement of county treasurer; adjustment with county clerk; order by county board
Neb. Rev. Stat. § 77-1751— Repealed. Laws 1995, <a href='/FloorDocs/94/PDF/Slip/LB490.pdf'>LB 490</a>, § 195.
Neb. Rev. Stat. § 77-1752— Repealed. Laws 1995, <a href='/FloorDocs/94/PDF/Slip/LB490.pdf'>LB 490</a>, § 195.
Neb. Rev. Stat. § 77-1753— Repealed. Laws 1995, <a href='/FloorDocs/94/PDF/Slip/LB490.pdf'>LB 490</a>, § 195.
Neb. Rev. Stat. § 77-1754— Repealed. Laws 1995, <a href='/FloorDocs/94/PDF/Slip/LB490.pdf'>LB 490</a>, § 195.
Neb. Rev. Stat. § 77-1755— Repealed. Laws 1995, <a href='/FloorDocs/94/PDF/Slip/LB490.pdf'>LB 490</a>, § 195.
Neb. Rev. Stat. § 77-1755.01— Repealed. Laws 1995, <a href='/FloorDocs/94/PDF/Slip/LB490.pdf'>LB 490</a>, § 195.
Neb. Rev. Stat. § 77-1756— Repealed. Laws 1995, <a href='/FloorDocs/94/PDF/Slip/LB490.pdf'>LB 490</a>, § 195.
Neb. Rev. Stat. § 77-1757— Repealed. Laws 1995, <a href='/FloorDocs/94/PDF/Slip/LB490.pdf'>LB 490</a>, § 195.
Neb. Rev. Stat. § 77-1758— Repealed. Laws 1995, <a href='/FloorDocs/94/PDF/Slip/LB490.pdf'>LB 490</a>, § 195.
Neb. Rev. Stat. § 77-1759— Collection of taxes; report to and payment of taxes and special assessments; when required
Neb. Rev. Stat. § 77-1760— Collection of taxes; failure to report and pay taxes collected by county treasurer; suit on bond
Neb. Rev. Stat. § 77-1761— Collection of taxes; failure to report and pay taxes collected by county treasurer; removal from office
Neb. Rev. Stat. § 77-1762— Collection of taxes; failure to pay taxes collected by county treasurer; liability on bond
Neb. Rev. Stat. § 77-1763— Collection of taxes; failure to make settlement with state; suit by Tax Commissioner
Neb. Rev. Stat. § 77-1764— Collection of taxes; suit on behalf of state; where brought
Neb. Rev. Stat. § 77-1765— Collection of taxes; suit on behalf of state; power of court to require disclosure; entry of judgment
Neb. Rev. Stat. § 77-1766— Collection of taxes; suit by aggrieved municipal corporations
Neb. Rev. Stat. § 77-1767— Collection of taxes; loss or destruction of tax records; new assessment or new records authorized
Neb. Rev. Stat. § 77-1768— Repealed. Laws 1995, <a href='/FloorDocs/94/PDF/Slip/LB490.pdf'>LB 490</a>, § 195.
Neb. Rev. Stat. § 77-1769— Repealed. Laws 1995, <a href='/FloorDocs/94/PDF/Slip/LB490.pdf'>LB 490</a>, § 195.
Neb. Rev. Stat. § 77-1770— Repealed. Laws 1995, <a href='/FloorDocs/94/PDF/Slip/LB490.pdf'>LB 490</a>, § 195.
Neb. Rev. Stat. § 77-1771— Collection of taxes; claim against governmental subdivision; deduction of personal taxes
Neb. Rev. Stat. § 77-1772— Collection of taxes; interest on delinquent taxes; distribution
Neb. Rev. Stat. § 77-1773— Repealed. Laws 1973, LB 224, § 18.
Neb. Rev. Stat. § 77-1774— Collection of taxes; reciprocity with other states; taxes, defined
Neb. Rev. Stat. § 77-1775— Tax paid as result of clerical error, misunderstanding, or mistake; refund or credit; procedure
Neb. Rev. Stat. § 77-1775.01— Appeal resulting in lower value; refund; procedure
Neb. Rev. Stat. § 77-1775.02— Changes to section <a href="/laws/statutes.php?statute=77-1775.01">77-1775.01</a>; applicability
Neb. Rev. Stat. § 77-1776— Overpayment due to clerical error or mistake; return by political subdivision; how treated
Neb. Rev. Stat. § 77-1777— Tax refund; sections applicable
Neb. Rev. Stat. § 77-1778— Tax refund; file claim; when
Neb. Rev. Stat. § 77-1779— Tax refund; claim; contents; form
Neb. Rev. Stat. § 77-1780— Tax refund; Tax Commissioner; powers; duties; interest
Neb. Rev. Stat. § 77-1781— Tax refund; denial; appeal
Neb. Rev. Stat. § 77-1782— Tax refund; erroneous payment; how treated
Neb. Rev. Stat. § 77-1783— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB1041.pdf'>LB 1041</a>, § 11.
Neb. Rev. Stat. § 77-1783.01— Corporate taxes; corporate officer or employee; personal liability; collection procedure; limitation
Neb. Rev. Stat. § 77-1784— Electronic filings; electronic fund transfers; required; when; penalty; disclosure to taxpayer
Neb. Rev. Stat. § 77-1785— Residential real property; sale; proration of taxes due
Neb. Rev. Stat. § 77-1801— Real property taxes; collection by sale; when
Neb. Rev. Stat. § 77-1802— Real property taxes; delinquent tax list; notice of sale
Neb. Rev. Stat. § 77-1803— Real property taxes; notice of sale; sufficiency of description
Neb. Rev. Stat. § 77-1804— Real property taxes; delinquent tax list; publication and posting of notice; publication charges; publication on Department of Revenue website
Neb. Rev. Stat. § 77-1805— Real property taxes; affidavits of publication; by whom made
Neb. Rev. Stat. § 77-1806— Real property taxes; delinquent tax sale; when commenced and concluded
Neb. Rev. Stat. § 77-1807— Real property taxes; delinquent tax sale; how conducted; sale of part; bid by land bank; effect
Neb. Rev. Stat. § 77-1808— Real property taxes; delinquent tax sale; payment by purchaser; resale
Neb. Rev. Stat. § 77-1809— Real property taxes; delinquent tax sales; purchase by county; assignment of certificate of purchase; interest; notice to land bank
Neb. Rev. Stat. § 77-1810— Real property taxes; delinquent tax sales; purchase by political subdivisions authorized
Neb. Rev. Stat. § 77-1811— Real property taxes; delinquent tax sales; purchase by political subdivisions; accounting by county treasurer
Neb. Rev. Stat. § 77-1812— Real property taxes; county treasurer; record
Neb. Rev. Stat. § 77-1813— Real property taxes; annual tax sale; return of county treasurer; when made; certified copy as evidence
Neb. Rev. Stat. § 77-1814— Real property taxes; private tax sale; issuance of certificates
Neb. Rev. Stat. § 77-1815— Real property taxes; county treasurer; attendance at tax sale; penalty
Neb. Rev. Stat. § 77-1816— Real property taxes; fraudulent sales; penalty
Neb. Rev. Stat. § 77-1817— Real property tax sales; prohibition against purchase by county treasurer; penalty
Neb. Rev. Stat. § 77-1818— Real property taxes; certificate of purchase; lien of purchaser; subsequent taxes; purchaser provide notice; contents; administrative fee
Neb. Rev. Stat. § 77-1819— Real property taxes; certificate of purchase; form
Neb. Rev. Stat. § 77-1820— Repealed. Laws 2013, <a href='/FloorDocs/103/PDF/Slip/LB341.pdf'>LB341</a>, § 22.
Neb. Rev. Stat. § 77-1821— Real property taxes; tax receipt; entries
Neb. Rev. Stat. § 77-1822— Real property taxes; certificate of purchase; assignable; fee
Neb. Rev. Stat. § 77-1823— Real property taxes; tax sale certificates; fee
Neb. Rev. Stat. § 77-1824— Real property taxes; redemption from sale; when and how made
Neb. Rev. Stat. § 77-1824.01— Repealed. Laws 2019, <a href='/FloorDocs/106/PDF/Slip/LB463.pdf'>LB463</a>, § 10.
Neb. Rev. Stat. § 77-1825— Real property taxes; redemption from sale; entry on record; notice to and payment of redemption money to certificate holder
Neb. Rev. Stat. § 77-1826— Real property taxes; redemption from sale; minors; time permitted
Neb. Rev. Stat. § 77-1827— Real property taxes; redemption; persons with intellectual disability or mental disorder; time permitted
Neb. Rev. Stat. § 77-1828— Real property taxes; redemption from sale; for whom made; reimbursement
Neb. Rev. Stat. § 77-1829— Real property taxes; redemption from sale; extension of time by second sale
Neb. Rev. Stat. § 77-1830— Real property taxes; redemption from sale; part interest in land; how made
Neb. Rev. Stat. § 77-1831— Real property taxes; issuance of treasurer's tax deed; notice given by purchaser; contents
Neb. Rev. Stat. § 77-1832— Real property taxes; issuance of treasurer's tax deed; service of notice; upon whom made
Neb. Rev. Stat. § 77-1833— Real property taxes; issuance of treasurer's tax deed; proof of service
Neb. Rev. Stat. § 77-1834— Real property taxes; issuance of treasurer's tax deed; notice to owner or encumbrancer by publication
Neb. Rev. Stat. § 77-1835— Real property taxes; issuance of treasurer's tax deed; manner and proof of publication; false affidavit; penalty
Neb. Rev. Stat. § 77-1836— Real property taxes; issuance of treasurer's tax deed; fee
Neb. Rev. Stat. § 77-1837— Real property taxes; issuance of treasurer's tax deed; when; proceed by foreclosure; when; vacant and abandoned real estate
Neb. Rev. Stat. § 77-1837.01— Real property taxes; tax deed proceedings; changes in law not retroactive; exceptions
Neb. Rev. Stat. § 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
Neb. Rev. Stat. § 77-1839— Real property taxes; issuance of tax deed by county treasurer; form
Neb. Rev. Stat. § 77-1840— Real property taxes; issuance of treasurer's tax deed; recording of proceedings
Neb. Rev. Stat. § 77-1841— Real property taxes; issuance of treasurer's tax deed; loss of tax sale certificate; procedure
Neb. Rev. Stat. § 77-1842— Real property taxes; treasurer's tax deed; presumptive evidence of certain facts; lien for special assessments
Neb. Rev. Stat. § 77-1843— Real property taxes; treasurer's tax deed; proof required to defeat tax title
Neb. Rev. Stat. § 77-1844— Real property taxes; treasurer's tax deed; condition required to question title
Neb. Rev. Stat. § 77-1845— Real property taxes; treasurer's tax deed; taxes paid; mistake in entry; effect
Neb. Rev. Stat. § 77-1846— Real property taxes; treasurer's tax deed; effect of fraud
Neb. Rev. Stat. § 77-1847— Real property taxes; wrongful sale by officers; purchaser held harmless by county; liability of officers
Neb. Rev. Stat. § 77-1848— Sale of school real property for taxes; interest acquired by purchaser
Neb. Rev. Stat. § 77-1849— Real property taxes; erroneous sale; refund of purchase money
Neb. Rev. Stat. § 77-1850— Real property taxes; treasurer's tax deed; effect of acts of de facto officers
Neb. Rev. Stat. § 77-1851— Real property taxes; assessed in wrong name; effect
Neb. Rev. Stat. § 77-1852— Real property taxes; books and records; certified copies; presumptive evidence
Neb. Rev. Stat. § 77-1853— Real property taxes; irregularities; effect
Neb. Rev. Stat. § 77-1854— Real property taxes; irregularities enumerated
Neb. Rev. Stat. § 77-1855— Real property taxes; recovery of real estate sold; limitation of action
Neb. Rev. Stat. § 77-1856— Real property taxes; effect of failure to demand deed or to foreclose; cancellation of tax sales
Neb. Rev. Stat. § 77-1857— County treasurer; seal; when used
Neb. Rev. Stat. § 77-1858— Real property taxes; powers of sale; special assessments included; exception
Neb. Rev. Stat. § 77-1859— Real property taxes; void tax sale; reimbursement of purchaser
Neb. Rev. Stat. § 77-1860— Foreclosure by counties prior to 1903; decrees validated
Neb. Rev. Stat. § 77-1861— Real property taxes and special assessments; extinguishment after fifteen years; vitalization of constitutional amendment
Neb. Rev. Stat. § 77-1862— Real property taxes and special assessments; extinguishment after fifteen years; year 1943 and prior thereto; subsequent years
Neb. Rev. Stat. § 77-1863— Real property taxes and special assessments; extinguished after fifteen years; not required to be certified
Neb. Rev. Stat. § 77-1901— Tax liens; delinquency; order of county board directing foreclosure
Neb. Rev. Stat. § 77-1902— Tax sale certificate; tax deed; right of holder to foreclosure; action in district court; limitation period; vacant and abandoned real estate
Neb. Rev. Stat. § 77-1903— Foreclosure proceedings; confirmation of sale
Neb. Rev. Stat. § 77-1904— Foreclosure proceedings; designation of property
Neb. Rev. Stat. § 77-1905— Repealed. Laws 2002, <a href='/FloorDocs/97/PDF/Slip/LB876.pdf'>LB 876</a>, § 92.
Neb. Rev. Stat. § 77-1906— Foreclosure proceedings; unknown owners; real property as defendant
Neb. Rev. Stat. § 77-1907— Repealed. Laws 2002, <a href='/FloorDocs/97/PDF/Slip/LB876.pdf'>LB 876</a>, § 92.
Neb. Rev. Stat. § 77-1908— Foreclosure proceedings; presumptive evidence
Neb. Rev. Stat. § 77-1909— Foreclosure proceedings; decree; contents; attorney's fees
Neb. Rev. Stat. § 77-1910— Foreclosure proceedings; surplus proceeds; application; limit of real property to be sold
Neb. Rev. Stat. § 77-1911— Foreclosure proceedings; decree; order of sale, when issued; limitation
Neb. Rev. Stat. § 77-1912— Foreclosure proceedings; sheriff's sale; political subdivision as purchaser; postponement of sale; notice
Neb. Rev. Stat. § 77-1913— Foreclosure proceedings; examination by court; order for sheriff's deed; certificate of tax sale for subsequent taxes
Neb. Rev. Stat. § 77-1914— Foreclosure proceedings; confirmation of sale; release of real property
Neb. Rev. Stat. § 77-1915— Foreclosure proceedings; proceeds of sale; disposition
Neb. Rev. Stat. § 77-1916— Foreclosure proceedings; surplus proceeds; disposition; prorating
Neb. Rev. Stat. § 77-1917— Foreclosure proceedings; redemption; subsequent taxes paid; conditions
Neb. Rev. Stat. § 77-1917.01— Delinquent special assessments; effect; foreclosure proceedings
Neb. Rev. Stat. § 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
Neb. Rev. Stat. § 77-1918.01— Foreclosure proceedings; county attorney fee; when effective
Neb. Rev. Stat. § 77-1919— Repealed. Laws 1949, c. 240, § 5.
Neb. Rev. Stat. § 77-1920— Repealed. Laws 1949, c. 240, § 5.
Neb. Rev. Stat. § 77-1921— Repealed. Laws 1949, c. 240, § 5.
Neb. Rev. Stat. § 77-1922— Repealed. Laws 1949, c. 240, § 5.
Neb. Rev. Stat. § 77-1923— Foreclosure of tax lien by county under old law; sale prior to May 26, 1943; action to attack; limitation period
Neb. Rev. Stat. § 77-1924— Foreclosure of tax lien by county under old law; sale after May 26, 1943; action to attack; limitation period
Neb. Rev. Stat. § 77-1925— Foreclosure of tax lien by county under old law; sale not confirmed prior to May 26, 1943; action to attack; limitation period
Neb. Rev. Stat. § 77-1926— Repealed. Laws 2013, <a href='/FloorDocs/103/PDF/Slip/LB341.pdf'>LB341</a>, § 22.
Neb. Rev. Stat. § 77-1927— Foreclosure of tax lien by county under old law; resale by county board
Neb. Rev. Stat. § 77-1928— Foreclosure of tax lien by county under old law; sale of property; proceeds; disposition
Neb. Rev. Stat. § 77-1929— Repealed. Laws 1949, c. 240, § 5.
Neb. Rev. Stat. § 77-1930— Repealed. Laws 1949, c. 240, § 5.
Neb. Rev. Stat. § 77-1931— Repealed. Laws 1949, c. 240, § 5.
Neb. Rev. Stat. § 77-1932— Repealed. Laws 1949, c. 240, § 5.
Neb. Rev. Stat. § 77-1933— Repealed. Laws 2006, <a href='/FloorDocs/99/PDF/Slip/LB1024.pdf'>LB 1024</a>, § 115.
Neb. Rev. Stat. § 77-1934— Tax certificate foreclosure proceedings under old law; defective procedure; confirmation of sale not yet obtained; action to cure defects
Neb. Rev. Stat. § 77-1935— Tax certificate foreclosure proceedings under old law; action to cure defects; conditions precedent
Neb. Rev. Stat. § 77-1936— Tax certificate foreclosure proceedings; authority of governmental subdivisions to convey real property obtained thereunder
Neb. Rev. Stat. § 77-1937— Repealed. Laws 2013, <a href='/FloorDocs/103/PDF/Slip/LB341.pdf'>LB341</a>, § 22.
Neb. Rev. Stat. § 77-1938— Tax foreclosure proceedings; defects subsequent to decree of foreclosure; proper completion of proceedings authorized
Neb. Rev. Stat. § 77-1939— Tax foreclosure proceedings; defects subsequent to decree of foreclosure; application to complete proceedings
Neb. Rev. Stat. § 77-1940— Tax foreclosure proceedings; defects subsequent to decree of foreclosure; notice of hearing; service
Neb. Rev. Stat. § 77-1941— Tax foreclosure proceedings; defects subsequent to decree of foreclosure; hearing; determination
Neb. Rev. Stat. § 77-2001— Inheritance tax; property taxable; transfer by will or inheritance; exception
Neb. Rev. Stat. § 77-2002— Inheritance tax; property taxable; transfer in contemplation of death
Neb. Rev. Stat. § 77-2003— Inheritance tax; to whom paid; who liable; lien; exception
Neb. Rev. Stat. § 77-2004— Inheritance tax; rate; person subject to tax; enumerated; transfer to immediate relatives; exemption; applicability
Neb. Rev. Stat. § 77-2005— Inheritance tax; rate; transfer to remote relatives; exemption
Neb. Rev. Stat. § 77-2005.01— Relatives of decedent; computation of inheritance tax
Neb. Rev. Stat. § 77-2006— Inheritance tax; rate; other transfers; exemption
Neb. Rev. Stat. § 77-2007— Inheritance tax; property exempt
Neb. Rev. Stat. § 77-2007.01— Uniform Reciprocal Transfer Tax Act; inheritance tax; when payable
Neb. Rev. Stat. § 77-2007.02— Uniform Reciprocal Transfer Tax Act; construction; citation
Neb. Rev. Stat. § 77-2007.03— Inheritance tax; property transferred to United States, state, or governmental subdivision; exempt
Neb. Rev. Stat. § 77-2007.04— Inheritance tax; property; religious, charitable, or educational purposes; exempt
Neb. Rev. Stat. § 77-2008— Inheritance tax; estates for life and remainder appraised and apportioned; rules and regulations; furnish to county judge
Neb. Rev. Stat. § 77-2008.01— Inheritance tax; estates dependent upon contingencies or conditions; rate of tax; payment; investment of proceeds; redetermination of tax
Neb. Rev. Stat. § 77-2008.02— Inheritance tax; estates for life and remainder; tax payable from corpus of estate without apportionment
Neb. Rev. Stat. § 77-2008.03— Inheritance tax; power of appointment; method and manner of taxing
Neb. Rev. Stat. § 77-2008.04— Inheritance tax; power of appointment; exercise or nonexercise; not subject to tax
Neb. Rev. Stat. § 77-2009— Inheritance tax; delay in coming into possession of property; bond for tax; exception
Neb. Rev. Stat. § 77-2010— Inheritance tax; when due; interest; bond; failure to file; penalty
Neb. Rev. Stat. § 77-2011— Inheritance tax; distribution of property; duty of personal representative or trustee to deduct or collect tax
Neb. Rev. Stat. § 77-2012— Inheritance tax; legacy charge upon real property; duty of heir or devisee to deduct tax
Neb. Rev. Stat. § 77-2013— Inheritance tax; power of sale to raise funds to pay tax
Neb. Rev. Stat. § 77-2014— Inheritance tax; payment by personal representative or trustee; where paid; receipt for tax; proper county, defined; tax apportioned among counties
Neb. Rev. Stat. § 77-2015— Inheritance tax; reports required; contents; department; duties
Neb. Rev. Stat. § 77-2016— Repealed. Laws 1976, LB 585, § 29.
Neb. Rev. Stat. § 77-2017— Inheritance tax; transfer of stocks or loans by foreign executor or administrator; tax; how paid
Neb. Rev. Stat. § 77-2018— Inheritance tax; erroneous payment refunded; limitation; procedure
Neb. Rev. Stat. § 77-2018.01— Inheritance tax; proceedings for determination
Neb. Rev. Stat. § 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
Neb. Rev. Stat. § 77-2018.03— Inheritance tax; determination; notice served upon county attorney; duty of county attorney
Neb. Rev. Stat. § 77-2018.04— Inheritance tax; proceedings for determination of; deductions allowed; enumerated
Neb. Rev. Stat. § 77-2018.05— Inheritance tax; court may make final determination of; how determined
Neb. Rev. Stat. § 77-2018.06— Inheritance tax; property received by decedent from prior decedent; credit against tax; how computed
Neb. Rev. Stat. § 77-2018.07— Inheritance tax; tentative payment of tax; when; application; consent of county attorney required; procedure for payment of tentative tax
Neb. Rev. Stat. § 77-2019— Inheritance tax; appraisal; appointment of appraisers
Neb. Rev. Stat. § 77-2020— Inheritance tax; appraisement; duty of appraiser; objections; hearing on report
Neb. Rev. Stat. § 77-2021— Inheritance tax; appraisement; county judge as appraiser
Neb. Rev. Stat. § 77-2022— Inheritance tax; appraisement; determination and assessment of tax
Neb. Rev. Stat. § 77-2023— Inheritance tax; appeal; procedure
Neb. Rev. Stat. § 77-2024— Inheritance tax; appraisement; costs; fees; charged to estate of decedent
Neb. Rev. Stat. § 77-2025— Inheritance tax; estate not subject to tax; determination
Neb. Rev. Stat. § 77-2026— Inheritance tax; appraiser; extra fee or reward; penalty
Neb. Rev. Stat. § 77-2027— Inheritance tax; what court has jurisdiction; transfer of proceedings
Neb. Rev. Stat. § 77-2028— Inheritance tax; nonpayment; hearing; judgment; levy and execution
Neb. Rev. Stat. § 77-2029— Inheritance tax; nonpayment; notification of county attorney; institution of proceeding to collect
Neb. Rev. Stat. § 77-2030— Inheritance tax; annual statements
Neb. Rev. Stat. § 77-2031— Repealed. Laws 1953, c. 283, § 1.
Neb. Rev. Stat. § 77-2032— Inheritance tax; how credited
Neb. Rev. Stat. § 77-2033— Repealed. Laws 1982, LB 480, § 9.
Neb. Rev. Stat. § 77-2034— Repealed. Laws 1982, LB 480, § 9.
Neb. Rev. Stat. § 77-2035— Repealed. Laws 1982, LB 480, § 9.
Neb. Rev. Stat. § 77-2036— Repealed. Laws 1982, LB 480, § 9.
Neb. Rev. Stat. § 77-2037— Inheritance tax; lien; expiration
Neb. Rev. Stat. § 77-2038— Inheritance tax; decedent's will may direct apportionment of taxes; inter vivos instrument
Neb. Rev. Stat. § 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
Neb. Rev. Stat. § 77-2040— Inheritance tax; estate tax; decedent dying after December 31, 1982; provisions applicable; changes applicable January 1, 2008
Neb. Rev. Stat. § 77-2101— Terms, defined
Neb. Rev. Stat. § 77-2101.01— Estate tax; amount
Neb. Rev. Stat. § 77-2101.02— Generation-skipping transfer tax; amount
Neb. Rev. Stat. § 77-2101.03— Tax; calculation
Neb. Rev. Stat. § 77-2102— Tax; when due; who liable; interest; lien; exception
Neb. Rev. Stat. § 77-2103— Repealed. Laws 2005, <a href='/FloorDocs/99/PDF/Slip/LB499.pdf'>LB 499</a>, § 3.
Neb. Rev. Stat. § 77-2104— Tax; net transfer; follow federal rules and regulations
Neb. Rev. Stat. § 77-2105— Tax; administration; information and returns; penalty
Neb. Rev. Stat. § 77-2106— Tax; proceeds; credited to General Fund
Neb. Rev. Stat. § 77-2106.01— Tax; refunds; interest; claim
Neb. Rev. Stat. § 77-2106.02— Tax; refund; Tax Commissioner; issue certificate; effect
Neb. Rev. Stat. § 77-2106.03— Repealed. Laws 1991, <a href='/FloorDocs/92/PDF/Slip/LB9.pdf'>LB 9</a>, § 8.
Neb. Rev. Stat. § 77-2107— Repealed. Laws 1980, LB 834, § 66.
Neb. Rev. Stat. § 77-2108— Apportionment and proration of tax; basis
Neb. Rev. Stat. § 77-2109— Tax; persons interested in the estate or transfer, defined
Neb. Rev. Stat. § 77-2110— Tax; fiduciary; property not in gross estate or transfer; recover
Neb. Rev. Stat. § 77-2111— Tax; fiduciary; contributions; recovery
Neb. Rev. Stat. § 77-2112— Tax; county court; jurisdiction; determination; district court; jurisdiction
Neb. Rev. Stat. § 77-2113— Tax; filings required
Neb. Rev. Stat. § 77-2114— Tax filing; Tax Commissioner; powers and duties; failure to file; penalty
Neb. Rev. Stat. § 77-2115— Tax; records confidential; exception; penalty
Neb. Rev. Stat. § 77-2116— Changes by Laws 2002, LB 905; applicability
Neb. Rev. Stat. § 77-2201— Warrants; payment; order of presentation
Neb. Rev. Stat. § 77-2202— Warrants; registration; form of record
Neb. Rev. Stat. § 77-2203— Warrants; registration; manner of making
Neb. Rev. Stat. § 77-2204— Warrants; investment of educational trust funds; when authorized
Neb. Rev. Stat. § 77-2205— Warrants; payment; time limitation; file claim with State Claims Board
Neb. Rev. Stat. § 77-2206— Warrants; registration; order of payment; notice to holder; exception
Neb. Rev. Stat. § 77-2207— Repealed. Laws 1984, LB 933, § 20.
Neb. Rev. Stat. § 77-2208— Payments to county; county treasurer; receipt
Neb. Rev. Stat. § 77-2209— Payments to municipality; municipal treasurer; receipt
Neb. Rev. Stat. § 77-2210— Treasurer's books; how kept
Neb. Rev. Stat. § 77-2211— Treasurer's books; penalty for neglect to keep
Neb. Rev. Stat. § 77-2212— Treasurer's books; inspection
Neb. Rev. Stat. § 77-2213— Treasurer; failure to notify holders of registered warrants; penalty
Neb. Rev. Stat. § 77-2214— Treasurer; failure to register or pay warrants in order; penalty
Neb. Rev. Stat. § 77-2215— Lost warrants; replacement issued; conditions; stop-payment order
Neb. Rev. Stat. § 77-2301— State funds; deposit of funds; conditions
Neb. Rev. Stat. § 77-2302— Federal Deposit Insurance Corporation references; how construed
Neb. Rev. Stat. § 77-2303— State funds; depositories; bond required; approval; conditions
Neb. Rev. Stat. § 77-2304— State funds; depositories; form of bond
Neb. Rev. Stat. § 77-2305— State funds; depositories; limitations on amount deposited in any one bank
Neb. Rev. Stat. § 77-2306— State funds; depositories; security in lieu of bonds
Neb. Rev. Stat. § 77-2307— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB1274.pdf'>LB 1274</a>, § 57.
Neb. Rev. Stat. § 77-2308— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB1274.pdf'>LB 1274</a>, § 57.
Neb. Rev. Stat. § 77-2309— State funds; State Treasurer; duty to secure best terms possible
Neb. Rev. Stat. § 77-2310— State funds; State Treasurer; making of profit prohibited; illegal removal of funds; penalty; liability on bond
Neb. Rev. Stat. § 77-2311— State funds; State Treasurer; failure to act; penalty
Neb. Rev. Stat. § 77-2312— County funds; deposit required; conditions
Neb. Rev. Stat. § 77-2313— County funds; application by depositories; approval by county board
Neb. Rev. Stat. § 77-2314— County funds; depositories; funds deposited pro rata
Neb. Rev. Stat. § 77-2315— County funds; investment; securities authorized; interest; disposition; delivery of securities to successor
Neb. Rev. Stat. § 77-2316— County funds; depositories; bond required; approval; conditions
Neb. Rev. Stat. § 77-2317— County funds; depositories; form of bond; ineligible sureties
Neb. Rev. Stat. § 77-2318— County funds; depositories; limitation on deposits; exception
Neb. Rev. Stat. § 77-2318.01— County funds; deposit of excess, when
Neb. Rev. Stat. § 77-2319— County funds; depositories; deposits outside of county; when
Neb. Rev. Stat. § 77-2320— County funds; depositories; security in lieu of bond
Neb. Rev. Stat. § 77-2321— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB1274.pdf'>LB 1274</a>, § 57.
Neb. Rev. Stat. § 77-2322— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB1274.pdf'>LB 1274</a>, § 57.
Neb. Rev. Stat. § 77-2323— County funds; deposit; violation; penalty
Neb. Rev. Stat. § 77-2324— County funds; county treasurer; duty to secure best terms possible
Neb. Rev. Stat. § 77-2325— County funds; county treasurer; prohibited acts; penalty; liability on bond
Neb. Rev. Stat. § 77-2326— County fund; county treasurer; failure to act; penalty
Neb. Rev. Stat. § 77-2326.01— Public money in hands of county and court officials; terms, defined
Neb. Rev. Stat. § 77-2326.02— Clerk of the district court; deposit of funds
Neb. Rev. Stat. § 77-2326.03— Clerk of the district court; depositories; designation
Neb. Rev. Stat. § 77-2326.04— Public money in hands of court officials; deposits; security for repayment
Neb. Rev. Stat. § 77-2326.05— Clerk of the district court; deposits; limitation
Neb. Rev. Stat. § 77-2326.06— Clerk of the district court; deposits; security; contracts
Neb. Rev. Stat. § 77-2326.07— Clerk of the district court; depositories; securities; list
Neb. Rev. Stat. § 77-2326.08— Clerk of the county or district court; depositories; statement of funds
Neb. Rev. Stat. § 77-2326.09— Clerk of the county or district court; deputies; employees; liability
Neb. Rev. Stat. § 77-2327— Public funds; depository bonds; expiration
Neb. Rev. Stat. § 77-2328— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB1274.pdf'>LB 1274</a>, § 57.
Neb. Rev. Stat. § 77-2329— Public funds; treasurers or secretary-treasurers; when not liable under bond
Neb. Rev. Stat. § 77-2330— Repealed. Laws 1969, c. 584, § 134.
Neb. Rev. Stat. § 77-2331— Repealed. Laws 1969, c. 584, § 134.
Neb. Rev. Stat. § 77-2332— Repealed. Laws 1969, c. 584, § 134.
Neb. Rev. Stat. § 77-2333— Repealed. Laws 1972, LB 1044, § 1.
Neb. Rev. Stat. § 77-2334— Sinking funds of county, township and school districts; investment; conditions
Neb. Rev. Stat. § 77-2335— Sinking funds of county and other governmental subdivisions; investment in registered warrants; purchase and holding for benefit of fund
Neb. Rev. Stat. § 77-2336— Sinking funds of county; investment in registered warrants; authorization by county board; record
Neb. Rev. Stat. § 77-2337— Sinking funds of city; investment in warrants; limitation; direction to treasurer
Neb. Rev. Stat. § 77-2338— Sinking funds of school district; investment in warrants; limitation; direction to treasurer
Neb. Rev. Stat. § 77-2339— Sinking funds of township; investment in warrants; limitation; direction to county treasurer
Neb. Rev. Stat. § 77-2340— County funds; investment of funds; time deposits; security required; exception
Neb. Rev. Stat. § 77-2341— Funds of governmental subdivision; investment of surplus; securities authorized
Neb. Rev. Stat. § 77-2342— Metropolitan utilities district funds; deposit required
Neb. Rev. Stat. § 77-2343— Metropolitan utilities district funds; depositories; designation; conditions
Neb. Rev. Stat. § 77-2344— Metropolitan utilities district funds; depositories; bond or securities authorized
Neb. Rev. Stat. § 77-2345— Metropolitan utilities district funds; depositories; limitation on amount
Neb. Rev. Stat. § 77-2346— Metropolitan utilities district funds; depositories; duty to keep list of securities
Neb. Rev. Stat. § 77-2347— Repealed. Laws 2001, <a href='/FloorDocs/97/PDF/Slip/LB177.pdf'>LB 177</a>, § 11.
Neb. Rev. Stat. § 77-2348— Repealed. Laws 2001, <a href='/FloorDocs/97/PDF/Slip/LB177.pdf'>LB 177</a>, § 11.
Neb. Rev. Stat. § 77-2349— Metropolitan utilities district funds; custodian of securities; withdrawal of funds
Neb. Rev. Stat. § 77-2350— School district or township funds; deposit; conditions
Neb. Rev. Stat. § 77-2350.01— School district or township funds; prorate deposits; when
Neb. Rev. Stat. § 77-2350.02— School district or township treasurer; violation; penalty
Neb. Rev. Stat. § 77-2351— Treasurers; when not liable on bond
Neb. Rev. Stat. § 77-2352— School district or township funds; security requirements
Neb. Rev. Stat. § 77-2353— Public power and irrigation district funds; deposit required
Neb. Rev. Stat. § 77-2353.01— Public power districts; authorized investments
Neb. Rev. Stat. § 77-2354— Public power and irrigation district funds; designation of depositories
Neb. Rev. Stat. § 77-2355— Public power and irrigation district funds; depositories; bond or security required
Neb. Rev. Stat. § 77-2356— Public power and irrigation district funds; deposits; limitation
Neb. Rev. Stat. § 77-2357— Public power and irrigation district funds; depositories; power to enter into agreement
Neb. Rev. Stat. § 77-2358— Public power and irrigation district funds; depositories; duty of treasurer to keep list of securities
Neb. Rev. Stat. § 77-2359— Public power and irrigation district funds; depositories; statement of funds on deposit
Neb. Rev. Stat. § 77-2360— Public power and irrigation district funds; deposit of funds; rules and regulations
Neb. Rev. Stat. § 77-2361— Public power and irrigation district funds; treasurer or other officer; not liable on bond
Neb. Rev. Stat. § 77-2362— Public funds; depositories; security
Neb. Rev. Stat. § 77-2363— Public funds; actions to recover; validity of contracts
Neb. Rev. Stat. § 77-2364— Public funds; depositories; authority to give bond or security
Neb. Rev. Stat. § 77-2365— Revenue-Sharing Trust Fund; created; investment; expenditure
Neb. Rev. Stat. § 77-2365.01— Funds of state or political subdivisions; deposit with qualifying mutual financial institutions; conditions
Neb. Rev. Stat. § 77-2365.02— Funds of state or political subdivisions; investment or deposit in interest-bearing deposits; conditions
Neb. Rev. Stat. § 77-2366— Funds of state or political subdivisions; deposit with capital stock financial institutions; conditions
Neb. Rev. Stat. § 77-2367— Revisor of Statutes; duty
Neb. Rev. Stat. § 77-2368— Sale of recyclable and reusable products, materials, and supplies; proceeds; disposition
Neb. Rev. Stat. § 77-2369— Local hospital district; funds; deposit required; secretary-treasurer; duties
Neb. Rev. Stat. § 77-2370— Local hospital district; selection of depository; procedure
Neb. Rev. Stat. § 77-2371— Local hospital district; deposits; requirements
Neb. Rev. Stat. § 77-2372— Local hospital district; investments authorized; interest; how credited
Neb. Rev. Stat. § 77-2373— Local hospital district; depositories; bond requirements; payment of deposits
Neb. Rev. Stat. § 77-2374— Local hospital district; bond; surety; limitation
Neb. Rev. Stat. § 77-2375— Local hospital district; deposit; limitation on amount; excess deposit; security required
Neb. Rev. Stat. § 77-2376— Local hospital district; excess deposit; security requirements
Neb. Rev. Stat. § 77-2377— Local hospital district; deposit in institutions outside district; when
Neb. Rev. Stat. § 77-2378— Local hospital district; security in lieu of bond authorized
Neb. Rev. Stat. § 77-2379— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB1274.pdf'>LB 1274</a>, § 57.
Neb. Rev. Stat. § 77-2380— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB1274.pdf'>LB 1274</a>, § 57.
Neb. Rev. Stat. § 77-2381— Local hospital district; violations; penalty
Neb. Rev. Stat. § 77-2382— Local hospital district; secretary-treasurer; duty
Neb. Rev. Stat. § 77-2383— Local hospital district; secretary-treasurer; prohibited acts; violation; penalty; liability on bond
Neb. Rev. Stat. § 77-2384— Local hospital district; secretary-treasurer; violation; penalty; recovery under bond; procedure
Neb. Rev. Stat. § 77-2385— Local hospital district; time deposits authorized; requirements
Neb. Rev. Stat. § 77-2386— Public Funds Deposit Security Act, how cited
Neb. Rev. Stat. § 77-2387— Terms, defined
Neb. Rev. Stat. § 77-2388— Authorized depositories; security; requirements
Neb. Rev. Stat. § 77-2389— Security; how furnished
Neb. Rev. Stat. § 77-2390— Deposit of trust receipt authorized
Neb. Rev. Stat. § 77-2391— Security; delivery requirements; perfection
Neb. Rev. Stat. § 77-2392— Substitution or exchange of securities authorized
Neb. Rev. Stat. § 77-2393— Withdrawal of securities; when; effect
Neb. Rev. Stat. § 77-2394— Deposit guaranty bond; statement required
Neb. Rev. Stat. § 77-2395— Custodial official; duties
Neb. Rev. Stat. § 77-2396— Custodial official; liability
Neb. Rev. Stat. § 77-2397— Depositories of public money or public funds; powers
Neb. Rev. Stat. § 77-2398— Deposits in excess of insured or guaranteed amount; requirements
Neb. Rev. Stat. § 77-2399— Governmental unit; deposits in excess of insured amount; security interest; rights
Neb. Rev. Stat. § 77-2401— Transferred to section <a href="/laws/statutes.php?statute=33-140">33-140</a>.
Neb. Rev. Stat. § 77-2402— Transferred to section <a href="/laws/statutes.php?statute=33-140.01">33-140.01</a>.
Neb. Rev. Stat. § 77-2403— Transferred to section <a href="/laws/statutes.php?statute=33-140.02">33-140.02</a>.
Neb. Rev. Stat. § 77-2404— Transferred to section <a href="/laws/statutes.php?statute=33-140.03">33-140.03</a>.
Neb. Rev. Stat. § 77-2405— Transferred to section <a href="/laws/statutes.php?statute=84-616">84-616</a>.
Neb. Rev. Stat. § 77-2406— Transferred to section <a href="/laws/statutes.php?statute=81-1170.01">81-1170.01</a>.
Neb. Rev. Stat. § 77-2407— Repealed. Laws 1988, LB 864, § 72.
Neb. Rev. Stat. § 77-2408— Repealed. Laws 1985, LB 368, § 2.
Neb. Rev. Stat. § 77-2409— Transferred to section <a href="/laws/statutes.php?statute=81-1170.02">81-1170.02</a>.
Neb. Rev. Stat. § 77-2410— Transferred to section <a href="/laws/statutes.php?statute=81-1170.03">81-1170.03</a>.
Neb. Rev. Stat. § 77-2411— Vacated town sites; payment of original amount of taxes; penalties remitted
Neb. Rev. Stat. § 77-2412— Transferred to section <a href="/laws/statutes.php?statute=81-1170.04">81-1170.04</a>.
Neb. Rev. Stat. § 77-2413— Repealed. Laws 1965, c. 538, § 40.
Neb. Rev. Stat. § 77-2414— Repealed. Laws 1965, c. 538, § 40.
Neb. Rev. Stat. § 77-2415— Repealed. Laws 1953, c. 285, § 3.
Neb. Rev. Stat. § 77-2416— Transferred to section <a href="/laws/statutes.php?statute=81-1170.05">81-1170.05</a>.
Neb. Rev. Stat. § 77-2417— Transferred to section <a href="/laws/statutes.php?statute=49-805.01">49-805.01</a>.
Neb. Rev. Stat. § 77-2418— Transferred to section <a href="/laws/statutes.php?statute=72-1601">72-1601</a>.
Neb. Rev. Stat. § 77-2419— Transferred to section <a href="/laws/statutes.php?statute=13-402">13-402</a>.
Neb. Rev. Stat. § 77-2420— Electronic funds transfer system; authorized
Neb. Rev. Stat. § 77-2501— Act, how cited
Neb. Rev. Stat. § 77-2502— Terms, defined
Neb. Rev. Stat. § 77-2503— Application; form; qualified project; allocation of credit; transfer, sale, or assignment; use of credit
Neb. Rev. Stat. § 77-2504— Owner of project; submit eligibility statement; additional filings
Neb. Rev. Stat. § 77-2505— Insurance company; no additional retaliatory tax
Neb. Rev. Stat. § 77-2506— Recapture or disallowance of federal credit; Nebraska credit recaptured
Neb. Rev. Stat. § 77-2507— Rules and regulations
Neb. Rev. Stat. § 77-2508— Changes made by Laws 2022, LB800, or Laws 2025, LB182; applicability
Neb. Rev. Stat. § 77-2601— Terms, defined
Neb. Rev. Stat. § 77-2602— Cigarette tax; rate; disposition of proceeds; priority
Neb. Rev. Stat. § 77-2602.01— Tax; liability of consumer or user; collection
Neb. Rev. Stat. § 77-2602.02— Repealed. Laws 1986, LB 738, § 1.
Neb. Rev. Stat. § 77-2602.03— Increase in tax; applicability; stamping agents; duties; credit to wholesaler
Neb. Rev. Stat. § 77-2602.04— Bonds; limitation on pledge of revenue
Neb. Rev. Stat. § 77-2602.05— Cigarette tax; exempt transaction; refund; application; documentation; interest; tax refund formula authorized
Neb. Rev. Stat. § 77-2602.06— Governor; agreement with federally recognized Indian tribe authorized; contents; tribal taxes; additional agreement, compact, or treaty authorized
Neb. Rev. Stat. § 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
Neb. Rev. Stat. § 77-2603.01— Tribal stamp; authorized
Neb. Rev. Stat. § 77-2604— Tax Commissioner; reports; contents; when due
Neb. Rev. Stat. § 77-2604.01— Cigarette sales; reports required; contents
Neb. Rev. Stat. § 77-2605— Cigarette purchase or sale records; inspection
Neb. Rev. Stat. § 77-2606— Stamps; affix; cancellation
Neb. Rev. Stat. § 77-2607— Stamping agent; stock; exempt from tax; conditions
Neb. Rev. Stat. § 77-2608— Tax Commissioner; duties; audit; discount; funds; disposition
Neb. Rev. Stat. § 77-2609— Stamps; spoiled and unused; destruction; conditions
Neb. Rev. Stat. § 77-2610— Stamps; redemption by Tax Commissioner; errors; adjust
Neb. Rev. Stat. § 77-2611— Stamps; unlawful sale
Neb. Rev. Stat. § 77-2612— Tax Commissioner; personnel; rules and regulations; stamping agent; license; fee
Neb. Rev. Stat. § 77-2613— State Treasurer; disbursements for administration
Neb. Rev. Stat. § 77-2614— License; permit; stamp; alter; forge; counterfeit; violations; penalty
Neb. Rev. Stat. § 77-2615— Prohibited acts; violations; penalty; prima facie evidence
Neb. Rev. Stat. § 77-2615.01— Licensees; disciplinary action; procedure; appeal; joint and several liability; when
Neb. Rev. Stat. § 77-2616— Use tax; rate
Neb. Rev. Stat. § 77-2617— Use tax; payment; report
Neb. Rev. Stat. § 77-2618— Use tax; delinquent; penalty
Neb. Rev. Stat. § 77-2619— Use tax; violation; penalty
Neb. Rev. Stat. § 77-2620— Contraband cigarettes; confiscation; destruction
Neb. Rev. Stat. § 77-2621— Common carrier; unstamped cigarettes; bond; conditions; permit; fee
Neb. Rev. Stat. § 77-2622— Common carrier; unstamped cigarettes; bond; permit; violation; penalty
Neb. Rev. Stat. § 77-2623— Tax return; deficiency; notification; delivery
Neb. Rev. Stat. § 77-2701— Act, how cited
Neb. Rev. Stat. § 77-2701.01— Income tax; rate
Neb. Rev. Stat. § 77-2701.02— Sales tax; rate
Neb. Rev. Stat. § 77-2701.03— Changes; when effective; relief from liability; conditions
Neb. Rev. Stat. § 77-2701.04— Definitions, where found
Neb. Rev. Stat. § 77-2701.05— Agent, defined
Neb. Rev. Stat. § 77-2701.06— Annexed to real estate, defined
Neb. Rev. Stat. § 77-2701.07— Business, defined
Neb. Rev. Stat. § 77-2701.08— Certified automated system, defined
Neb. Rev. Stat. § 77-2701.09— Certified service provider, defined
Neb. Rev. Stat. § 77-2701.10— Contractor or repairperson, defined
Neb. Rev. Stat. § 77-2701.11— Delivery charges, defined
Neb. Rev. Stat. § 77-2701.12— Direct mail, defined
Neb. Rev. Stat. § 77-2701.13— Engaged in business in this state, defined
Neb. Rev. Stat. § 77-2701.14— Entity-based exemption, defined
Neb. Rev. Stat. § 77-2701.15— Governing board, defined
Neb. Rev. Stat. § 77-2701.16— Gross receipts, defined
Neb. Rev. Stat. § 77-2701.17— In this state or within the state, defined
Neb. Rev. Stat. § 77-2701.18— Lease or rental, defined
Neb. Rev. Stat. § 77-2701.19— Maintenance agreement, defined
Neb. Rev. Stat. § 77-2701.20— Member states, defined
Neb. Rev. Stat. § 77-2701.21— Model 1 seller, defined
Neb. Rev. Stat. § 77-2701.22— Model 2 seller, defined
Neb. Rev. Stat. § 77-2701.23— Model 3 seller, defined
Neb. Rev. Stat. § 77-2701.24— Occasional sale, defined
Neb. Rev. Stat. § 77-2701.25— Person, defined
Neb. Rev. Stat. § 77-2701.26— Product-based exemption, defined
Neb. Rev. Stat. § 77-2701.27— Property, defined
Neb. Rev. Stat. § 77-2701.28— Purchase, defined
Neb. Rev. Stat. § 77-2701.29— Purchase price, defined
Neb. Rev. Stat. § 77-2701.30— Purchaser, defined
Neb. Rev. Stat. § 77-2701.31— Retail sale or sale at retail, defined
Neb. Rev. Stat. § 77-2701.32— Retailer, defined
Neb. Rev. Stat. § 77-2701.33— Sale, defined
Neb. Rev. Stat. § 77-2701.34— Sale for resale, defined
Neb. Rev. Stat. § 77-2701.35— Sales price, defined
Neb. Rev. Stat. § 77-2701.36— Seller, defined
Neb. Rev. Stat. § 77-2701.37— Storage, defined
Neb. Rev. Stat. § 77-2701.38— Streamlined sales and use tax agreement, defined
Neb. Rev. Stat. § 77-2701.39— Tangible personal property, defined
Neb. Rev. Stat. § 77-2701.40— Tax Commissioner, defined
Neb. Rev. Stat. § 77-2701.41— Taxpayer, defined
Neb. Rev. Stat. § 77-2701.42— Use, defined
Neb. Rev. Stat. § 77-2701.43— Use-based exemption, defined
Neb. Rev. Stat. § 77-2701.44— Building materials, defined
Neb. Rev. Stat. § 77-2701.45— Repealed. Laws 2007, <a href='/FloorDocs/100/PDF/Slip/LB367.pdf'>LB 367</a>, § 31.
Neb. Rev. Stat. § 77-2701.46— Manufacturing, defined
Neb. Rev. Stat. § 77-2701.47— Manufacturing machinery and equipment, defined
Neb. Rev. Stat. § 77-2701.48— Bundled transaction, defined
Neb. Rev. Stat. § 77-2701.49— Delivered electronically, defined
Neb. Rev. Stat. § 77-2701.50— Digital audio works, defined
Neb. Rev. Stat. § 77-2701.51— Digital audiovisual works, defined
Neb. Rev. Stat. § 77-2701.52— Digital books, defined
Neb. Rev. Stat. § 77-2701.53— Digital code, defined
Neb. Rev. Stat. § 77-2701.54— Repealed. Laws 2026, <a href='/FloorDocs/109/PDF/Slip/LB901.pdf'>LB901</a>, § 43.
Neb. Rev. Stat. § 77-2701.55— Admission, defined
Neb. Rev. Stat. § 77-2701.56— Buyer-based exemption, defined
Neb. Rev. Stat. § 77-2702— Repealed. Laws 1992, <a href='/FloorDocs/92/PDF/Slip/LB871.pdf'>LB 871</a>, § 65.
Neb. Rev. Stat. § 77-2702.01— Repealed. Laws 1992, <a href='/FloorDocs/92/PDF/Slip/LB871.pdf'>LB 871</a>, § 65.
Neb. Rev. Stat. § 77-2702.02— Repealed. Laws 1992, <a href='/FloorDocs/92/PDF/Slip/LB871.pdf'>LB 871</a>, § 65.
Neb. Rev. Stat. § 77-2702.03— Transferred to section <a href="/laws/statutes.php?statute=77-2701.04">77-2701.04</a>.
Neb. Rev. Stat. § 77-2702.04— Transferred to section <a href="/laws/statutes.php?statute=77-2701.07">77-2701.07</a>.
Neb. Rev. Stat. § 77-2702.05— Transferred to section <a href="/laws/statutes.php?statute=77-2701.10">77-2701.10</a>.
Neb. Rev. Stat. § 77-2702.06— Transferred to section <a href="/laws/statutes.php?statute=77-2701.13">77-2701.13</a>.
Neb. Rev. Stat. § 77-2702.07— Transferred to section <a href="/laws/statutes.php?statute=77-2701.16">77-2701.16</a>.
Neb. Rev. Stat. § 77-2702.08— Transferred to section <a href="/laws/statutes.php?statute=77-2701.17">77-2701.17</a>.
Neb. Rev. Stat. § 77-2702.09— Transferred to section <a href="/laws/statutes.php?statute=77-2701.24">77-2701.24</a>.
Neb. Rev. Stat. § 77-2702.10— Transferred to section <a href="/laws/statutes.php?statute=77-2701.25">77-2701.25</a>.
Neb. Rev. Stat. § 77-2702.11— Transferred to section <a href="/laws/statutes.php?statute=77-2701.28">77-2701.28</a>.
Neb. Rev. Stat. § 77-2702.12— Repealed. Laws 2003, <a href='/FloorDocs/98/PDF/Slip/LB282.pdf'>LB 282</a>, § 87.
Neb. Rev. Stat. § 77-2702.13— Repealed. Laws 2003, <a href='/FloorDocs/98/PDF/Slip/LB282.pdf'>LB 282</a>, § 87.
Neb. Rev. Stat. § 77-2702.14— Transferred to section <a href="/laws/statutes.php?statute=77-2701.32">77-2701.32</a>.
Neb. Rev. Stat. § 77-2702.15— Transferred to section <a href="/laws/statutes.php?statute=77-2701.33">77-2701.33</a>.
Neb. Rev. Stat. § 77-2702.16— Transferred to section <a href="/laws/statutes.php?statute=77-2701.34">77-2701.34</a>.
Neb. Rev. Stat. § 77-2702.17— Repealed. Laws 2003, <a href='/FloorDocs/98/PDF/Slip/LB282.pdf'>LB 282</a>, § 87.
Neb. Rev. Stat. § 77-2702.18— Transferred to section <a href="/laws/statutes.php?statute=77-2701.36">77-2701.36</a>.
Neb. Rev. Stat. § 77-2702.19— Transferred to section <a href="/laws/statutes.php?statute=77-2701.37">77-2701.37</a>.
Neb. Rev. Stat. § 77-2702.20— Transferred to section <a href="/laws/statutes.php?statute=77-2701.39">77-2701.39</a>.
Neb. Rev. Stat. § 77-2702.21— Transferred to section <a href="/laws/statutes.php?statute=77-2701.40">77-2701.40</a>.
Neb. Rev. Stat. § 77-2702.22— Transferred to section <a href="/laws/statutes.php?statute=77-2701.41">77-2701.41</a>.
Neb. Rev. Stat. § 77-2702.23— Transferred to section <a href="/laws/statutes.php?statute=77-2701.42">77-2701.42</a>.
Neb. Rev. Stat. § 77-2702.24— Transferred to section <a href="/laws/statutes.php?statute=77-2701.06">77-2701.06</a>.
Neb. Rev. Stat. § 77-2702.25— Transferred to section <a href="/laws/statutes.php?statute=77-2701.19">77-2701.19</a>.
Neb. Rev. Stat. § 77-2702.26— Transferred to section <a href="/laws/statutes.php?statute=77-2701.27">77-2701.27</a>.
Neb. Rev. Stat. § 77-2703— Sales and use tax; rate; collection; collection fee; understatement; prohibited acts; violation; penalty; interest
Neb. Rev. Stat. § 77-2703.01— General sourcing rules
Neb. Rev. Stat. § 77-2703.02— Repealed. Laws 2007, <a href='/FloorDocs/100/PDF/Slip/LB223.pdf'>LB 223</a>, § 36.
Neb. Rev. Stat. § 77-2703.03— Direct mail sourcing
Neb. Rev. Stat. § 77-2703.04— Telecommunications sourcing rule
Neb. Rev. Stat. § 77-2704— Repealed. Laws 1992, <a href='/FloorDocs/92/PDF/Slip/LB871.pdf'>LB 871</a>, § 65.
Neb. Rev. Stat. § 77-2704.01— Repealed. Laws 1992, <a href='/FloorDocs/92/PDF/Slip/LB871.pdf'>LB 871</a>, § 65.
Neb. Rev. Stat. § 77-2704.02— Federal or state constitution or federal statute; exemption
Neb. Rev. Stat. § 77-2704.03— Aircraft fuel; exemption
Neb. Rev. Stat. § 77-2704.04— Minerals, oil, or gas; exemption
Neb. Rev. Stat. § 77-2704.05— Motor vehicle fuels; diesel and compressed fuels; exemption
Neb. Rev. Stat. § 77-2704.06— Contract entered into prior to June 1, 1967; exemption
Neb. Rev. Stat. § 77-2704.07— Newspaper; exemption
Neb. Rev. Stat. § 77-2704.08— Leased property; exemption
Neb. Rev. Stat. § 77-2704.09— Insulin; prescription drugs; mobility enhancing equipment; medical equipment; exemptions
Neb. Rev. Stat. § 77-2704.10— Prepared food and food and food ingredients; fees and admissions; exemption
Neb. Rev. Stat. § 77-2704.11— Shipment outside this state; exemption
Neb. Rev. Stat. § 77-2704.12— Nonprofit religious, service, educational, or medical organization; exemption; purchasing agents
Neb. Rev. Stat. § 77-2704.13— Fuel, energy, or water sources; exemption
Neb. Rev. Stat. § 77-2704.14— Coin-operated laundering and cleaning machines; exemption
Neb. Rev. Stat. § 77-2704.15— Purchases by state, schools, or governmental units; exemption; purchasing agents
Neb. Rev. Stat. § 77-2704.16— Purchases by Nebraska State Fair Board; exemption
Neb. Rev. Stat. § 77-2704.17— Purchases by Nebraska Investment Finance Authority; exemption
Neb. Rev. Stat. § 77-2704.18— Repealed. Laws 2006, <a href='/FloorDocs/99/PDF/Slip/LB1189.pdf'>LB 1189</a>, § 9.
Neb. Rev. Stat. § 77-2704.19— Repealed. Laws 2009, <a href='/FloorDocs/101/PDF/Slip/LB154.pdf'>LB 154</a>, § 27.
Neb. Rev. Stat. § 77-2704.20— Purchases by licensees of the State Racing and Gaming Commission; exemption
Neb. Rev. Stat. § 77-2704.21— Purchase of motor vehicle for disabled person; exemption
Neb. Rev. Stat. § 77-2704.22— Manufacturing machinery and equipment and related services; exemption
Neb. Rev. Stat. § 77-2704.23— Semen and insemination services; exemption
Neb. Rev. Stat. § 77-2704.24— Food or food ingredients; exemptions
Neb. Rev. Stat. § 77-2704.25— Sales by school organizations; exemption
Neb. Rev. Stat. § 77-2704.26— Aircraft; exemption
Neb. Rev. Stat. § 77-2704.27— Railroad rolling stock; exemption
Neb. Rev. Stat. § 77-2704.28— Leases between related companies; exemption
Neb. Rev. Stat. § 77-2704.29— Sales tax payment; exemption from use tax
Neb. Rev. Stat. § 77-2704.30— Use tax; general exemptions
Neb. Rev. Stat. § 77-2704.31— Sales or use tax paid in another state; credit given
Neb. Rev. Stat. § 77-2704.32— Projects outside the United States; refund of tax
Neb. Rev. Stat. § 77-2704.33— Fixed-price contract; change in sales tax rate; refund of tax; failure to pay tax; penalty
Neb. Rev. Stat. § 77-2704.34— Tax included in sale price; authorized
Neb. Rev. Stat. § 77-2704.35— Agents treated as vendors; joint responsibility
Neb. Rev. Stat. § 77-2704.36— Agricultural machinery and equipment; net wrap, bailing wire, and twine; exemption
Neb. Rev. Stat. § 77-2704.37— Repealed. Laws 2004, <a href='/FloorDocs/98/PDF/Slip/LB841.pdf'>LB 841</a>, § 13.
Neb. Rev. Stat. § 77-2704.38— State lottery tickets; exemption
Neb. Rev. Stat. § 77-2704.39— Copyrighted material; used for rebroadcasting; exemption
Neb. Rev. Stat. § 77-2704.40— Molds, dies, and patterns; exemption
Neb. Rev. Stat. § 77-2704.41— Feed, water, veterinary medicines, and agricultural chemicals; exemption
Neb. Rev. Stat. § 77-2704.42— Copies of public records; exemption; exception
Neb. Rev. Stat. § 77-2704.43— Industrial machinery and equipment; reciprocal exemption
Neb. Rev. Stat. § 77-2704.44— Use tax; when imposed
Neb. Rev. Stat. § 77-2704.45— Ingredient or component parts; exemption
Neb. Rev. Stat. § 77-2704.46— Food for human consumption; agricultural components; oxygen for aquaculture; exemption
Neb. Rev. Stat. § 77-2704.47— Containers; exemption
Neb. Rev. Stat. § 77-2704.48— Occasional sale; exemption
Neb. Rev. Stat. § 77-2704.49— Reciprocal exemption
Neb. Rev. Stat. § 77-2704.50— Railroad rolling stock; common or contract carrier; exemption
Neb. Rev. Stat. § 77-2704.51— Telecommunications services or dark fiber between telecommunications companies; exemption
Neb. Rev. Stat. § 77-2704.52— Prepaid calling service or prepaid wireless calling service; exemption
Neb. Rev. Stat. § 77-2704.53— Videotape and film rentals; satellite programming and service; exemption
Neb. Rev. Stat. § 77-2704.54— Purchase by electronic benefits transfer or food coupons; exemption
Neb. Rev. Stat. § 77-2704.55— Certain contractor labor; refund; procedure; Department of Revenue Contractor Enforcement Fund; created; investment
Neb. Rev. Stat. § 77-2704.56— Purchase of certain property or fine art by museum; exemption
Neb. Rev. Stat. § 77-2704.57— Repealed. Laws 2026, <a href='/FloorDocs/109/PDF/Slip/LB901.pdf'>LB901</a>, § 43.
Neb. Rev. Stat. § 77-2704.58— Depositions, bills of exceptions, and transcripts sold by court reporter; exemption
Neb. Rev. Stat. § 77-2704.59— Medical records; exemption
Neb. Rev. Stat. § 77-2704.60— Repealed. Laws 2026, <a href='/FloorDocs/109/PDF/Slip/LB901.pdf'>LB901</a>, § 43.
Neb. Rev. Stat. § 77-2704.61— Repealed. Laws 2026, <a href='/FloorDocs/109/PDF/Slip/LB901.pdf'>LB901</a>, § 43.
Neb. Rev. Stat. § 77-2704.62— Repealed. Laws 2026, <a href='/FloorDocs/109/PDF/Slip/LB901.pdf'>LB901</a>, § 43.
Neb. Rev. Stat. § 77-2704.63— Youth sports event, youth sports league, or youth competitive educational activity; exemption
Neb. Rev. Stat. § 77-2704.64— Repair or replacement parts for agricultural machinery and equipment used in commercial agriculture; exemption
Neb. Rev. Stat. § 77-2704.65— Historic automobile museum; exemption
Neb. Rev. Stat. § 77-2704.66— Currency or bullion; exemption
Neb. Rev. Stat. § 77-2704.67— Membership or admission to or purchase by zoo or aquarium; exemption
Neb. Rev. Stat. § 77-2704.68— Residential water service; exemption
Neb. Rev. Stat. § 77-2704.69— Catalysts, chemicals, and materials used in the process of manufacturing ethyl alcohol; exemption
Neb. Rev. Stat. § 77-2704.70— Feminine hygiene products; exemption
Neb. Rev. Stat. § 77-2704.71— Diapers; exemption
Neb. Rev. Stat. § 77-2704.72— Electric energy for motor vehicle; exemption
Neb. Rev. Stat. § 77-2705— Sales and use tax; retailer; registration; permit; form; revocation; restoration; appeal; exempt sale certificate; violations; penalty; wrongful disclosure; online registration system
Neb. Rev. Stat. § 77-2705.01— Direct payment permit; issuance; application; fee
Neb. Rev. Stat. § 77-2705.02— Direct payment permit; rights and duties of holder
Neb. Rev. Stat. § 77-2705.03— Direct payment permit; revocation; relinquishment
Neb. Rev. Stat. § 77-2705.04— Record of sales tax permits; electronic access; fees
Neb. Rev. Stat. § 77-2705.05— Direct payment permit; managed compliance agreements; authorized
Neb. Rev. Stat. § 77-2706— Sales and use tax; resale certificate; effect; exemption certificate; fee; penalty; wrongful disclosure
Neb. Rev. Stat. § 77-2706.01— Retailer of aircraft; use tax; option; election; conditions
Neb. Rev. Stat. § 77-2706.02— Construction contractor; buyer-based exemption; appointment of purchasing agent; procedure; failure; client; apply for refund
Neb. Rev. Stat. § 77-2707— Sales and use tax; sale of business; liability for tax
Neb. Rev. Stat. § 77-2708— Sales and use tax; returns; date due; failure to file; penalty; deduction; amount; claim for refund; allowance; disallowance; proceedings; Tax Commissioner; duties regarding refund
Neb. Rev. Stat. § 77-2708.01— Depreciable repairs or parts for agricultural machinery or equipment; refund of sales or use taxes; procedure
Neb. Rev. Stat. § 77-2709— Sales and use tax; return; Tax Commissioner; deficiency determination; penalty; deficiency; notice; hearing; order
Neb. Rev. Stat. § 77-2709.01— Repealed. Laws 2007, <a href='/FloorDocs/100/PDF/Slip/LB367.pdf'>LB 367</a>, § 31.
Neb. Rev. Stat. § 77-2710— Sales and use tax; removal of personal property; concealment; Tax Commissioner; action
Neb. Rev. Stat. § 77-2711— Sales and use tax; Tax Commissioner; enforcement; records; retain; reports; wrongful disclosures; exceptions; information provided to municipality; penalty; waiver; streamlined sales and use tax agreement; confidentiality rights
Neb. Rev. Stat. § 77-2712— Repealed. Laws 2003, <a href='/FloorDocs/98/PDF/Slip/LB282.pdf'>LB 282</a>, § 87.
Neb. Rev. Stat. § 77-2712.01— Repealed. Laws 2003, <a href='/FloorDocs/98/PDF/Slip/LB282.pdf'>LB 282</a>, § 87.
Neb. Rev. Stat. § 77-2712.02— Legislative findings
Neb. Rev. Stat. § 77-2712.03— Streamlined sales and use tax agreement; ratified; governing board; members
Neb. Rev. Stat. § 77-2712.04— Streamlined sales and use tax agreement; relationship to state law
Neb. Rev. Stat. § 77-2712.05— Streamlined sales and use tax agreement; requirements
Neb. Rev. Stat. § 77-2712.06— Agreement; effect
Neb. Rev. Stat. § 77-2712.07— Rights under the agreement
Neb. Rev. Stat. § 77-2712.08— Repealed. Laws 2003, <a href='/FloorDocs/98/PDF/Slip/LB282.pdf'>LB 282</a>, § 87.
Neb. Rev. Stat. § 77-2713— Sales and use tax; failure to collect; false return; violations; penalty; statute of limitations
Neb. Rev. Stat. § 77-2714— Terms; references; incorporation of federal law
Neb. Rev. Stat. § 77-2714.01— Terms, defined
Neb. Rev. Stat. § 77-2715— Income tax; rate; credits; refund
Neb. Rev. Stat. § 77-2715.01— Income and sales tax; Legislature; set rates; limitations; primary rate; Tax Rate Review Committee; members; meetings; report
Neb. Rev. Stat. § 77-2715.02— Rate schedules; established; other taxes; tax rate
Neb. Rev. Stat. § 77-2715.03— Individual income tax brackets and rates; Tax Commissioner; duties; tax tables; other taxes; tax rate
Neb. Rev. Stat. § 77-2715.04— Repealed. Laws 1986, LB 739, § 2.
Neb. Rev. Stat. § 77-2715.05— Repealed. Laws 1986, LB 739, § 2.
Neb. Rev. Stat. § 77-2715.06— Repealed. Laws 1986, LB 737, § 1.
Neb. Rev. Stat. § 77-2715.07— Income tax credits
Neb. Rev. Stat. § 77-2715.08— Capital gains; terms, defined
Neb. Rev. Stat. § 77-2715.09— Capital stock; sale or exchange; extraordinary dividend and capital gains treatment
Neb. Rev. Stat. § 77-2716— Income tax; adjustments
Neb. Rev. Stat. § 77-2716.01— Personal exemptions; standard deduction; computation
Neb. Rev. Stat. § 77-2716.02— Repealed. Laws 2000, <a href='/FloorDocs/96/PDF/Slip/LB886.pdf'>LB 886</a>, § 1.
Neb. Rev. Stat. § 77-2716.03— Income tax; disallowance of itemized deductions; calculation
Neb. Rev. Stat. § 77-2717— Income tax; estates; trusts; rate; fiduciary return; contents; filing; state income tax; contents; credits
Neb. Rev. Stat. § 77-2718— Repealed. Laws 1987, LB 773, § 30.
Neb. Rev. Stat. § 77-2719— Repealed. Laws 1987, LB 773, § 30.
Neb. Rev. Stat. § 77-2720— Repealed. Laws 1984, LB 962, § 39.
Neb. Rev. Stat. § 77-2721— Repealed. Laws 1987, LB 773, § 30.
Neb. Rev. Stat. § 77-2722— Repealed. Laws 1984, LB 962, § 39.
Neb. Rev. Stat. § 77-2723— Repealed. Laws 1987, LB 773, § 30.
Neb. Rev. Stat. § 77-2724— Nonresident estates or trusts; income; how determined
Neb. Rev. Stat. § 77-2725— Nonresident estate or trust; share of income; how determined
Neb. Rev. Stat. § 77-2726— Repealed. Laws 1984, LB 962, § 39.
Neb. Rev. Stat. § 77-2727— Income tax; partnership; subject to act; credit; election to file return at entity level; how treated
Neb. Rev. Stat. § 77-2727.01— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB898.pdf'>LB 898</a>, § 8.
Neb. Rev. Stat. § 77-2728— Income tax; partnership; income; how determined
Neb. Rev. Stat. § 77-2729— Nonresident partner; income; how determined
Neb. Rev. Stat. § 77-2730— Individual; resident estate or trust; income derived from another state; credit
Neb. Rev. Stat. § 77-2731— Income tax; taxpayer; resident of more than one state; tax; credit
Neb. Rev. Stat. § 77-2732— Married persons; separate federal returns; joint returns; how treated; revocation of election
Neb. Rev. Stat. § 77-2733— Income tax; nonresident; income in Nebraska; method of determination of tax; exception
Neb. Rev. Stat. § 77-2733.01— Partial-year resident; determination of income
Neb. Rev. Stat. § 77-2734— Repealed. Laws 1984, LB 1124, § 22.
Neb. Rev. Stat. § 77-2734.01— 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
Neb. Rev. Stat. § 77-2734.02— Corporate taxpayer; income tax rate; how determined
Neb. Rev. Stat. § 77-2734.03— Income tax; tax credits
Neb. Rev. Stat. § 77-2734.04— Income tax; terms, defined
Neb. Rev. Stat. § 77-2734.05— Income tax; unitary business; taxable income; how determined
Neb. Rev. Stat. § 77-2734.06— Income tax; unitary business; apportionment of income
Neb. Rev. Stat. § 77-2734.07— Income tax; adjustments to federal taxable income; rules and regulations
Neb. Rev. Stat. § 77-2734.08— Income tax; group of corporations as taxpayer; adjustments to income
Neb. Rev. Stat. § 77-2734.09— Income tax; unitary group; use of special apportionment formula; effect
Neb. Rev. Stat. § 77-2734.10— Income tax; adjustment of factors
Neb. Rev. Stat. § 77-2734.11— Income tax; corporate taxpayer; when deemed taxable in another state
Neb. Rev. Stat. § 77-2734.12— Income tax; property factor; how determined
Neb. Rev. Stat. § 77-2734.13— Income tax; payroll factor; how determined
Neb. Rev. Stat. § 77-2734.14— Income tax; sales factor; how determined
Neb. Rev. Stat. § 77-2734.15— Income tax; apportionment; petition for special method of apportionment; Tax Commissioner; powers and duties
Neb. Rev. Stat. § 77-2734.16— Income tax; unitary business; three-factor formula
Neb. Rev. Stat. § 77-2734.17— Repealed. Laws 2000, <a href='/FloorDocs/96/PDF/Slip/LB886.pdf'>LB 886</a>, § 1.
Neb. Rev. Stat. § 77-2735— Repealed. Laws 1984, LB 1124, § 22.
Neb. Rev. Stat. § 77-2736— Repealed. Laws 1984, LB 1124, § 22.
Neb. Rev. Stat. § 77-2737— Repealed. Laws 1984, LB 1124, § 22.
Neb. Rev. Stat. § 77-2738— Repealed. Laws 1984, LB 1124, § 22.
Neb. Rev. Stat. § 77-2739— Repealed. Laws 1984, LB 1124, § 22.
Neb. Rev. Stat. § 77-2740— Repealed. Laws 1984, LB 1124, § 22.
Neb. Rev. Stat. § 77-2741— Repealed. Laws 1984, LB 1124, § 22.
Neb. Rev. Stat. § 77-2742— Repealed. Laws 1984, LB 1124, § 22.
Neb. Rev. Stat. § 77-2743— Repealed. Laws 1984, LB 1124, § 22.
Neb. Rev. Stat. § 77-2744— Repealed. Laws 1984, LB 1124, § 22.
Neb. Rev. Stat. § 77-2745— Repealed. Laws 1984, LB 1124, § 22.
Neb. Rev. Stat. § 77-2746— Repealed. Laws 1984, LB 1124, § 22.
Neb. Rev. Stat. § 77-2747— Repealed. Laws 1984, LB 1124, § 22.
Neb. Rev. Stat. § 77-2748— Repealed. Laws 1984, LB 1124, § 22.
Neb. Rev. Stat. § 77-2749— Repealed. Laws 1984, LB 1124, § 22.
Neb. Rev. Stat. § 77-2750— Repealed. Laws 1984, LB 1124, § 22.
Neb. Rev. Stat. § 77-2751— Repealed. Laws 1984, LB 1124, § 22.
Neb. Rev. Stat. § 77-2752— Repealed. Laws 1984, LB 1124, § 22.
Neb. Rev. Stat. § 77-2753— Income tax; withholding from wages and other payments
Neb. Rev. Stat. § 77-2754— Income tax; withholdings; written statement required
Neb. Rev. Stat. § 77-2755— Income tax; withholdings; deemed paid to Tax Commissioner
Neb. Rev. Stat. § 77-2756— Income tax; employer or payor; withholding for tax
Neb. Rev. Stat. § 77-2757— Income tax; employer or payor required to deduct; trust fund
Neb. Rev. Stat. § 77-2758— Income tax; employer or payor; failure to deduct; effect
Neb. Rev. Stat. § 77-2759— Income tax; taxable year
Neb. Rev. Stat. § 77-2760— Income tax; accounting method
Neb. Rev. Stat. § 77-2761— Income tax; return; required by whom
Neb. Rev. Stat. § 77-2762— Repealed. Laws 1987, LB 773, § 30.
Neb. Rev. Stat. § 77-2763— Income tax; taxpayer; deceased; return
Neb. Rev. Stat. § 77-2764— Income tax; fiduciary; notice of qualification
Neb. Rev. Stat. § 77-2765— Partial-year resident individual; filing requirements
Neb. Rev. Stat. § 77-2766— Repealed. Laws 1987, LB 773, § 30.
Neb. Rev. Stat. § 77-2767— Income tax; two returns required; when; total taxes due
Neb. Rev. Stat. § 77-2768— Income tax; return; filing; when
Neb. Rev. Stat. § 77-2769— Income tax; estimated tax; payment; date
Neb. Rev. Stat. § 77-2769.01— Income tax; corporation; overpayment of estimated tax; adjustment; procedure
Neb. Rev. Stat. § 77-2769.02— Repealed. Laws 2010, <a href='/FloorDocs/101/PDF/Slip/LB879.pdf'>LB 879</a>, § 29.
Neb. Rev. Stat. § 77-2769.03— Repealed. Laws 2000, <a href='/FloorDocs/96/PDF/Slip/LB886.pdf'>LB 886</a>, § 1.
Neb. Rev. Stat. § 77-2770— Income tax; filing or payment; extension of time; bond; when
Neb. Rev. Stat. § 77-2770.01— Income tax; return; extension; provisions effective after January 1, 1969
Neb. Rev. Stat. § 77-2771— Income tax; return, declaration, statement, signature; effect
Neb. Rev. Stat. § 77-2772— Income tax; Tax Commissioner; records, form of returns
Neb. Rev. Stat. § 77-2773— Income tax; partnership; taxable year; return
Neb. Rev. Stat. § 77-2774— Income tax; Tax Commissioner; rules and regulations
Neb. Rev. Stat. § 77-2775— Federal income tax return; modified or amended; change in tax liability owed to this state; taxpayer; duties; partnership; election; effect
Neb. Rev. Stat. § 77-2776— Income tax; Tax Commissioner; return; examination; failure to file; notice; deficiency; notice
Neb. Rev. Stat. § 77-2777— Income tax; deficiency; notice
Neb. Rev. Stat. § 77-2778— Income tax; deficiency; written protest; time
Neb. Rev. Stat. § 77-2779— Income tax; notice of Tax Commissioner's determination; mailing; contents
Neb. Rev. Stat. § 77-2780— Income tax; Tax Commissioner; action on taxpayer's protest; when final
Neb. Rev. Stat. § 77-2781— Tax Commissioner; proceedings; burden of proof; exceptions
Neb. Rev. Stat. § 77-2782— Income tax; evidence; federal determination; admissible
Neb. Rev. Stat. § 77-2783— Income tax; additional tax; notice; no appeal or protest; when
Neb. Rev. Stat. § 77-2784— Income tax; deficiency; waive restrictions
Neb. Rev. Stat. § 77-2785— Income tax; assessment; deficiency; date
Neb. Rev. Stat. § 77-2786— Deficiency determination; notice; limitation; extension of time periods
Neb. Rev. Stat. § 77-2787— Income tax; erroneous refund; deficiency; limitation
Neb. Rev. Stat. § 77-2788— Income tax; delinquency; interest
Neb. Rev. Stat. § 77-2789— Income tax; failure to file return; penalty
Neb. Rev. Stat. § 77-2790— Income tax; deficiency; interest; failure to report or file; prohibited acts; penalties
Neb. Rev. Stat. § 77-2791— Income tax; overpayment; refund; credit; Tax Commissioner; rules and regulations
Neb. Rev. Stat. § 77-2792— Income tax; Tax Commissioner; abate unpaid assessment; waive penalties or interest
Neb. Rev. Stat. § 77-2793— Claim for credit or refund; limitation
Neb. Rev. Stat. § 77-2794— Income tax; overpayment; interest
Neb. Rev. Stat. § 77-2795— Income tax; claim for refund; grounds; state; oral hearing
Neb. Rev. Stat. § 77-2796— Income tax; Tax Commissioner; claim for refund; denial; notice
Neb. Rev. Stat. § 77-2797— Income tax; Tax Commissioner; refund claim; notice of action; limitation; effect
Neb. Rev. Stat. § 77-2798— Income tax; claim for refund; action; where brought
Neb. Rev. Stat. § 77-2799— Income tax; claim for refund; filing required; action
Neb. Rev. Stat. § 77-2801— Property; unpaid taxes; sale; when
Neb. Rev. Stat. § 77-2802— Property; unpaid taxes; governing body; certify to county treasurer; certify value of property less than total taxes
Neb. Rev. Stat. § 77-2803— Property; unpaid taxes; sale; date
Neb. Rev. Stat. § 77-2804— Property; unpaid taxes; sale; notice; procedure if no bid is made
Neb. Rev. Stat. § 77-2805— Property; unpaid taxes; notice to state and political subdivisions
Neb. Rev. Stat. § 77-2806— Property; unpaid taxes; sale; who may purchase
Neb. Rev. Stat. § 77-2807— Property; unpaid taxes; sale; proceeds; disposition
Neb. Rev. Stat. § 77-2808— Property; unpaid taxes and costs; cancellation; when
Neb. Rev. Stat. § 77-2809— Property; unpaid taxes; sale; proceeds insufficient; special assessments, interest, penalty; cancel
Neb. Rev. Stat. § 77-2901— Nebraska Job Creation and Mainstreet Revitalization Act, how cited
Neb. Rev. Stat. § 77-2902— Terms, defined
Neb. Rev. Stat. § 77-2903— Local preservation ordinance or resolution; approval
Neb. Rev. Stat. § 77-2904— Credit; amount; claim; approval; procedure
Neb. Rev. Stat. § 77-2905— Application for credits; form; contents; officer; review; allocation of credits; notice of determination; denial; appeal; limit on credits; holder of allocation; duties
Neb. Rev. Stat. § 77-2906— Request for final approval; form; approval; when; department; duties; extension; denial; appeal; credit; issuance of certificates; fee; credit carried forward
Neb. Rev. Stat. § 77-2907— Fees
Neb. Rev. Stat. § 77-2908— Recapture of credits; written notice; procedure; amount
Neb. Rev. Stat. § 77-2909— Transfer, sale, or assignment of credit; limitation; use; notice; department; duties; powers
Neb. Rev. Stat. § 77-2910— Rules and regulations; Nebraska State Historical Society; Department of Revenue; joint report; contents
Neb. Rev. Stat. § 77-2911— Nebraska Job Creation and Mainstreet Revitalization Fund; created; use; investment
Neb. Rev. Stat. § 77-2912— Application deadline; allocation, issuance, or use of credits deadline
Neb. Rev. Stat. § 77-2913— Community Development Assistance Act, how cited
Neb. Rev. Stat. § 77-2914— Legislative findings and declarations
Neb. Rev. Stat. § 77-2915— Terms, defined
Neb. Rev. Stat. § 77-2916— Community betterment organization; program proposal; apply for tax credit status
Neb. Rev. Stat. § 77-2917— Program proposal; approvals required
Neb. Rev. Stat. § 77-2918— Program proposals; approval; tax credits; allowance
Neb. Rev. Stat. § 77-2919— Tax credit; allowance; manner
Neb. Rev. Stat. § 77-2920— Tax credit; limitation on total amount
Neb. Rev. Stat. § 77-3001— Terms, defined
Neb. Rev. Stat. § 77-3002— Operator; license; application; limitations; background check; cause for denial; disciplinary action; cash device winnings; duty to check collection system
Neb. Rev. Stat. § 77-3003— Distributor; license; application; limitations; background check; cause for denial; disciplinary action; fee; cash device winnings; duty to check collection system
Neb. Rev. Stat. § 77-3003.01— 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
Neb. Rev. Stat. § 77-3003.02— Operation of cash device; restrictions; requirements; licensee; disciplinary action
Neb. Rev. Stat. § 77-3003.03— Manufacturer; license; application; limitations; fee; background check; cause for denial; disciplinary action
Neb. Rev. Stat. § 77-3004— Mechanical amusement device; not cash devices; occupation tax; amount; payment
Neb. Rev. Stat. § 77-3005— Occupation tax; addition to other taxes and fees; political subdivision; tax on mechanical amusement devices; prohibited
Neb. Rev. Stat. § 77-3006— Tax Commissioner; administration of act; department; powers and duties
Neb. Rev. Stat. § 77-3007— Occupation tax; payment; decal; form; display
Neb. Rev. Stat. § 77-3008— Income tax, occupation tax, net operating revenue tax; distributor, operator, manufacturer; payment required, when; cash device prize; form for player, conditions
Neb. Rev. Stat. § 77-3009— Violations; penalties
Neb. Rev. Stat. § 77-3010— Violations; prosecution; limitation
Neb. Rev. Stat. § 77-3011— Act, how cited
Neb. Rev. Stat. § 77-3012— Net operating revenue; taxation; amount; manner; distribution
Neb. Rev. Stat. § 77-3013— Central server
Neb. Rev. Stat. § 77-3014— Manufacturer; cash device winnings; duty to check collection system
Neb. Rev. Stat. § 77-3101— Volunteer Emergency Responders Incentive Act, how cited
Neb. Rev. Stat. § 77-3102— Terms, defined
Neb. Rev. Stat. § 77-3103— Qualification; points; basis
Neb. Rev. Stat. § 77-3104— Certification administrator; designation; duties; notice to volunteer member; written certification
Neb. Rev. Stat. § 77-3105— Certification administrator; certified list of volunteer members; duties; income tax credit
Neb. Rev. Stat. § 77-3106— Laws 2018, LB760, retroactive applicability; certification administrator; duties; county board; duties
Neb. Rev. Stat. § 77-3107— Relocation Incentive Act, how cited
Neb. Rev. Stat. § 77-3108— Terms, defined
Neb. Rev. Stat. § 77-3109— Tax credit; eligibility; amount; recapture; when; application; approval; claiming credit; procedure
Neb. Rev. Stat. § 77-3110— Tax credit; annual limit
Neb. Rev. Stat. § 77-3111— Qualifying employee; exclusion of wage income; conditions; recapture; when
Neb. Rev. Stat. § 77-3112— Rules and regulations
Neb. Rev. Stat. § 77-3113— Creating High Impact Economic Futures Act, how cited
Neb. Rev. Stat. § 77-3114— Legislative findings
Neb. Rev. Stat. § 77-3115— Terms, defined
Neb. Rev. Stat. § 77-3116— Community betterment organization; program or project; tax credit status
Neb. Rev. Stat. § 77-3117— Program or project; proposal; contents; department; review; evaluation
Neb. Rev. Stat. § 77-3118— Tax credits; allowance; manner
Neb. Rev. Stat. § 77-3119— Tax credit; eligibility; amount; nonrefundable
Neb. Rev. Stat. § 77-3120— Tax credits; limit
Neb. Rev. Stat. § 77-3121— Cast and Crew Nebraska Act, how cited
Neb. Rev. Stat. § 77-3122— Legislative findings
Neb. Rev. Stat. § 77-3123— Terms, defined
Neb. Rev. Stat. § 77-3124— Qualifying expenditures; enumerated; exceptions
Neb. Rev. Stat. § 77-3125— Tax credit; eligibility; amount
Neb. Rev. Stat. § 77-3126— Tax credit; limitations
Neb. Rev. Stat. § 77-3127— Production activity; application for qualification; contents; fee
Neb. Rev. Stat. § 77-3128— Production activity; application for qualification; approval
Neb. Rev. Stat. § 77-3129— Tax credit; application; contents
Neb. Rev. Stat. § 77-3130— Tax credit; application; approval; audit; tax credit certification
Neb. Rev. Stat. § 77-3131— Tax credit; how claimed; transfer
Neb. Rev. Stat. § 77-3132— Tax credit; recipient; effect on grant eligibility
Neb. Rev. Stat. § 77-3133— Rules and regulations
Neb. Rev. Stat. § 77-3134— Nebraska Shortline Rail Modernization Act, how cited
Neb. Rev. Stat. § 77-3135— Terms, defined
Neb. Rev. Stat. § 77-3136— Tax credit; amount; limitations
Neb. Rev. Stat. § 77-3137— Tax credit; application; contents
Neb. Rev. Stat. § 77-3138— Tax credit; application; approval; certificate
Neb. Rev. Stat. § 77-3139— Tax credit; how claimed
Neb. Rev. Stat. § 77-3140— Tax credit; assignment
Neb. Rev. Stat. § 77-3141— Tax credit; distribution
Neb. Rev. Stat. § 77-3142— Rules and regulations
Neb. Rev. Stat. § 77-3143— Tax credit; application; deadline
Neb. Rev. Stat. § 77-3144— Nebraska Pregnancy Help Act, how cited
Neb. Rev. Stat. § 77-3145— Legislative findings and declarations
Neb. Rev. Stat. § 77-3146— Terms, defined
Neb. Rev. Stat. § 77-3147— Eligible charitable organization; certification; contents; approval
Neb. Rev. Stat. § 77-3148— Tax credit; individual taxpayer; amount
Neb. Rev. Stat. § 77-3149— Tax credit; partnership, limited liability company, or subchapter S corporation; amount
Neb. Rev. Stat. § 77-3150— Tax credit; estate or trust; amount
Neb. Rev. Stat. § 77-3151— Tax credit; corporate taxpayer; amount
Neb. Rev. Stat. § 77-3152— Tax credit; contributions; procedure; annual limit
Neb. Rev. Stat. § 77-3153— Rules and regulations
Neb. Rev. Stat. § 77-3154— Individuals with Intellectual and Developmental Disabilities Support Act, how cited
Neb. Rev. Stat. § 77-3155— Terms, defined
Neb. Rev. Stat. § 77-3156— Employer of direct support professional; tax credit; amount; application; approval
Neb. Rev. Stat. § 77-3157— Direct support professional; tax credit; amount; application; approval
Neb. Rev. Stat. § 77-3158— Employer of individual receiving services; tax credit; amount; application; approval
Neb. Rev. Stat. § 77-3159— Employer providing services; tax credit; amount; application; approval
Neb. Rev. Stat. § 77-3160— Tax credit; annual limit
Neb. Rev. Stat. § 77-3161— Tax credit; distribution
Neb. Rev. Stat. § 77-3162— Rules and regulations
Neb. Rev. Stat. § 77-3163— Caregiver Tax Credit Act, how cited
Neb. Rev. Stat. § 77-3164— Terms, defined
Neb. Rev. Stat. § 77-3165— Tax credit; amount; application; approval; annual limit
Neb. Rev. Stat. § 77-3166— Rules and regulations
Neb. Rev. Stat. § 77-3167— Reverse Osmosis System Tax Credit Act, how cited
Neb. Rev. Stat. § 77-3168— Terms, defined
Neb. Rev. Stat. § 77-3169— Tax credit; qualifications; amount; application; approval; annual limit
Neb. Rev. Stat. § 77-3170— Rules and regulations
Neb. Rev. Stat. § 77-3171— Adoption Tax Credit Act, how cited
Neb. Rev. Stat. § 77-3172— Tax credit; eligibility; amount
Neb. Rev. Stat. § 77-3173— Rules and regulations
Neb. Rev. Stat. § 77-3174— Act, how cited
Neb. Rev. Stat. § 77-3175— Tax credit; eligibility; amount; distribution
Neb. Rev. Stat. § 77-3176— Tax credit; sale; conditions; notification required
Neb. Rev. Stat. § 77-3177— Rules and regulations
Neb. Rev. Stat. § 77-3201— Land Reutilization Authority; created; powers; purpose
Neb. Rev. Stat. § 77-3202— Authority; beneficiaries
Neb. Rev. Stat. § 77-3203— Land Reutilization Commission; created; members; appointment; serve without compensation
Neb. Rev. Stat. § 77-3204— Reutilization commission; meeting; officers; bond; oath
Neb. Rev. Stat. § 77-3205— Authority; seal; adopt; conveyances; requirements
Neb. Rev. Stat. § 77-3206— Authority; duties
Neb. Rev. Stat. § 77-3206.01— Authority; sale of real property; notification to adjacent real property owner required
Neb. Rev. Stat. § 77-3206.02— Authority; transfer to land bank authorized
Neb. Rev. Stat. § 77-3207— Authority; employees; disbursements; fiscal year; audit; warrants
Neb. Rev. Stat. § 77-3208— Authority; perpetual inventory
Neb. Rev. Stat. § 77-3209— Authority; set up accounts; proceeds; how disbursed
Neb. Rev. Stat. § 77-3210— Authority; members; employees; prohibited acts; violations; penalty
Neb. Rev. Stat. § 77-3211— Sheriff; no bids; authority deemed purchaser; payment; applicability of section
Neb. Rev. Stat. § 77-3212— Title subject to rights-of-way, easements, covenants, and rights of redemption
Neb. Rev. Stat. § 77-3213— Act, how cited
Neb. Rev. Stat. § 77-3301— Decedent's domicile; arbitration agreement
Neb. Rev. Stat. § 77-3302— Arbitration board; hearings
Neb. Rev. Stat. § 77-3303— Powers of board; contempt proceedings
Neb. Rev. Stat. § 77-3304— Board; determination of domicile
Neb. Rev. Stat. § 77-3305— Board; majority vote
Neb. Rev. Stat. § 77-3306— Filing of determination of domicile and other documents
Neb. Rev. Stat. § 77-3307— No interest for nonpayment of taxes
Neb. Rev. Stat. § 77-3308— Compromise by parties to arbitration agreement
Neb. Rev. Stat. § 77-3309— Board; compensation and expenses
Neb. Rev. Stat. § 77-3310— Compromise agreement; amount accepted as full satisfaction of death taxes; filing of agreement; interest; how computed
Neb. Rev. Stat. § 77-3311— Determination of domicile; election to invoke act; notice; rejection; effect
Neb. Rev. Stat. § 77-3312— Reciprocal application
Neb. Rev. Stat. § 77-3313— Terms, defined
Neb. Rev. Stat. § 77-3314— Act, how interpreted
Neb. Rev. Stat. § 77-3315— Act, how cited
Neb. Rev. Stat. § 77-3316— Act, time of taking effect
Neb. Rev. Stat. § 77-3401— Act, how cited
Neb. Rev. Stat. § 77-3402— Political subdivisions; budget limitation; petition; election; procedure
Neb. Rev. Stat. § 77-3403— Repealed. Laws 1981, LB 17, § 8.
Neb. Rev. Stat. § 77-3404— Budget limitation; approval; effect
Neb. Rev. Stat. § 77-3405— Petition; contents; election; when held
Neb. Rev. Stat. § 77-3406— Election; notice; ballot; form
Neb. Rev. Stat. § 77-3407— Petition; unlawful signature; penalty
Neb. Rev. Stat. § 77-3408— Election; statutes; applicability
Neb. Rev. Stat. § 77-3409— Budget limitation; two or more proposals; how treated; placed on ballot
Neb. Rev. Stat. § 77-3410— Budget limitation; duration; termination; procedure
Neb. Rev. Stat. § 77-3410.01— Budget limitation adopted prior to April 11, 1981; termination
Neb. Rev. Stat. § 77-3411— Statutory limitation on budgets; not applicable; when
Neb. Rev. Stat. § 77-3412— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3413— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3414— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3415— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3416— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3417— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3418— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3419— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3420— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3421— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3422— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3423— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3423.01— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3424— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3425— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3426— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3427— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3428— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3429— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3430— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3431— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3432— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3432.01— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3432.02— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3432.03— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3432.04— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3432.05— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3432.06— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3432.07— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3432.08— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3432.09— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3432.10— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3432.11— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3432.12— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3433— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3434— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3435— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3436— Repealed. Laws 1985, LB 6, § 7.
Neb. Rev. Stat. § 77-3437— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB299.pdf'>LB 299</a>, § 35.
Neb. Rev. Stat. § 77-3438— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB299.pdf'>LB 299</a>, § 35.
Neb. Rev. Stat. § 77-3438.01— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB299.pdf'>LB 299</a>, § 35.
Neb. Rev. Stat. § 77-3438.02— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB299.pdf'>LB 299</a>, § 35.
Neb. Rev. Stat. § 77-3439— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB299.pdf'>LB 299</a>, § 35.
Neb. Rev. Stat. § 77-3440— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB299.pdf'>LB 299</a>, § 35.
Neb. Rev. Stat. § 77-3441— Repealed. Laws 1995, <a href='/FloorDocs/94/PDF/Slip/LB613.pdf'>LB 613</a>, § 6.
Neb. Rev. Stat. § 77-3442— Property tax levies; maximum levy; exceptions
Neb. Rev. Stat. § 77-3443— Other political subdivisions; levy limit; levy request; governing body; duties; allocation of levy
Neb. Rev. Stat. § 77-3444— Authority to exceed maximum levy; procedure
Neb. Rev. Stat. § 77-3445— Council on public improvements and services; membership; powers and duties
Neb. Rev. Stat. § 77-3446— Base limitation, defined
Neb. Rev. Stat. § 77-3501— Definitions, where found
Neb. Rev. Stat. § 77-3501.01— Exempt amount, defined
Neb. Rev. Stat. § 77-3501.02— Closely related, defined
Neb. Rev. Stat. § 77-3502— Homestead, defined
Neb. Rev. Stat. § 77-3503— Owner, defined
Neb. Rev. Stat. § 77-3504— Household income, defined
Neb. Rev. Stat. § 77-3505— Qualified claimant, defined
Neb. Rev. Stat. § 77-3505.01— Married, defined
Neb. Rev. Stat. § 77-3505.02— Maximum value, defined
Neb. Rev. Stat. § 77-3505.03— Single, defined
Neb. Rev. Stat. § 77-3505.04— Single-family residential property, defined
Neb. Rev. Stat. § 77-3505.05— Medical condition, defined
Neb. Rev. Stat. § 77-3505.06— Occupy, defined
Neb. Rev. Stat. § 77-3506— Certain veterans; exemption; certain surviving spouses; application; remarriage, effect
Neb. Rev. Stat. § 77-3506.01— Repealed. Laws 1985, Second Spec. Sess., LB 6, § 9.
Neb. Rev. Stat. § 77-3506.02— County assessor; duties
Neb. Rev. Stat. § 77-3506.03— Exempt amount; reduction; when; continued eligibility for exemption; when
Neb. Rev. Stat. § 77-3507— Homesteads; assessment; exemptions; qualified claimants; based on income
Neb. Rev. Stat. § 77-3508— Homesteads; assessment; exemptions; individuals; based on disability and income
Neb. Rev. Stat. § 77-3509— Repealed. Laws 2018, <a href='/FloorDocs/105/PDF/Slip/LB1089.pdf'>LB1089</a>, § 25.
Neb. Rev. Stat. § 77-3509.01— Transfer of exemption to new homestead; procedure
Neb. Rev. Stat. § 77-3509.02— Transfer of exemption to new homestead; rejection for original homestead; county assessor; duties
Neb. Rev. Stat. § 77-3509.03— Homesteads; exemptions; property tax statement; contents
Neb. Rev. Stat. § 77-3509.04— Repealed. Laws 1991, <a href='/FloorDocs/92/PDF/Slip/LB9.pdf'>LB 9</a>, § 8.
Neb. Rev. Stat. § 77-3510— Homesteads; exemptions; transfers; claimants; forms; contents; county assessor; furnish; confidentiality
Neb. Rev. Stat. § 77-3511— Homestead; exemption; application; execution
Neb. Rev. Stat. § 77-3512— Homestead; exemption; application; when filed; failure to file; effect
Neb. Rev. Stat. § 77-3513— Homestead; exemption; notice; contents
Neb. Rev. Stat. § 77-3514— Homestead; exemption; failure to give notice; penalty; lien
Neb. Rev. Stat. § 77-3514.01— 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
Neb. Rev. Stat. § 77-3515— Homestead; exemption; new owner of property; when claimed
Neb. Rev. Stat. § 77-3516— Homestead; exemption; application; county assessor; duties
Neb. Rev. Stat. § 77-3516.01— Repealed. Laws 1985, Second Spec. Sess., LB 6, § 9.
Neb. Rev. Stat. § 77-3517— Homestead; application for exemption; county assessor; Tax Commissioner; duties; refunds; liens; interest
Neb. Rev. Stat. § 77-3518— Repealed. Laws 1987, LB 376A, § 21.
Neb. Rev. Stat. § 77-3519— Homestead; exemption; county assessor; rejection; applicant; complaint; contents; hearing; appeal
Neb. Rev. Stat. § 77-3520— Homestead; exemption; Tax Commissioner; rejection or reduction; petition; contents; hearing; appeal
Neb. Rev. Stat. § 77-3521— Tax Commissioner; rules and regulations
Neb. Rev. Stat. § 77-3522— Violations; penalty; disallowance of claim; when; revocation of exemption; procedure; appeal
Neb. Rev. Stat. § 77-3523— Homestead; exemption; county treasurer and county assessor; certify tax revenue lost within county; reimbursed; manner; distribution
Neb. Rev. Stat. § 77-3524— Homestead; exemption; categories; Department of Revenue; maintain statistics
Neb. Rev. Stat. § 77-3525— Repealed. Laws 1987, LB 376A, § 21.
Neb. Rev. Stat. § 77-3526— Paraplegic, multiple amputee; terms, defined
Neb. Rev. Stat. § 77-3527— Property taxable; paraplegic veteran; multiple amputee; exempt; value; transfer of property; effect
Neb. Rev. Stat. § 77-3528— Property taxable; paraplegic; multiple amputee; claim exemption
Neb. Rev. Stat. § 77-3529— Homestead; exemption; application; denied; other exemption allowed
Neb. Rev. Stat. § 77-3530— Repealed. Laws 2004, <a href='/FloorDocs/98/PDF/Slip/LB811.pdf'>LB 811</a>, § 3.
Neb. Rev. Stat. § 77-3601— Act, how cited
Neb. Rev. Stat. § 77-3602— Legislative findings
Neb. Rev. Stat. § 77-3603— Terms, defined
Neb. Rev. Stat. § 77-3604— Child care and education provider; income tax credit; application; contents; approval; distribution
Neb. Rev. Stat. § 77-3605— Eligible staff member; income tax credit; application; contents; approval
Neb. Rev. Stat. § 77-3606— Department; limit on credits; claiming credit; procedure; fraud or misrepresentation; disallowance of credit
Neb. Rev. Stat. § 77-3607— Rules and regulations
Neb. Rev. Stat. § 77-3701— Mobile home, defined
Neb. Rev. Stat. § 77-3702— Repealed. Laws 1992, <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>063, § 212; Laws 1992, Second Spec. Sess., <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>, § 180.
Neb. Rev. Stat. § 77-3703— Repealed. Laws 1992, <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>063, § 212; Laws 1992, Second Spec. Sess., <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>, § 180.
Neb. Rev. Stat. § 77-3704— Repealed. Laws 1992, <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>063, § 212; Laws 1992, Second Spec. Sess., <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>, § 180.
Neb. Rev. Stat. § 77-3705— Repealed. Laws 1992, <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>063, § 212; Laws 1992, Second Spec. Sess., <a href='/FloorDocs/92/PDF/Slip/LB1_S2.pdf'>LB 1</a>, § 180.
Neb. Rev. Stat. § 77-3706— Owner, lessee, or manager of land; report mobile homes; form; contents of report; failure to report; penalty
Neb. Rev. Stat. § 77-3707— Owner, lessee, or manager of land; permit; annual renewal
Neb. Rev. Stat. § 77-3708— Mobile home; movement on road or highway; permit; conditions
Neb. Rev. Stat. § 77-3709— Violations; penalty
Neb. Rev. Stat. § 77-3710— Sections, how construed
Neb. Rev. Stat. § 77-3801— Terms, defined
Neb. Rev. Stat. § 77-3802— Franchise tax imposed
Neb. Rev. Stat. § 77-3803— Franchise tax; rate
Neb. Rev. Stat. § 77-3804— Franchise tax; limitation rate; limitation amount
Neb. Rev. Stat. § 77-3805— Franchise tax; multistate financial institution; computation
Neb. Rev. Stat. § 77-3806— Franchise tax; filing requirements; general provisions applicable; refunds; credit
Neb. Rev. Stat. § 77-3807— Tax Commissioner; powers and duties
Neb. Rev. Stat. § 77-3901— Act, how cited
Neb. Rev. Stat. § 77-3902— Terms, defined
Neb. Rev. Stat. § 77-3903— Notice of lien; filing; requirements; fee; billing
Neb. Rev. Stat. § 77-3904— Failure to pay tax or fee; lien; procedures; priority; extension; termination; release or subordination
Neb. Rev. Stat. § 77-3905— Action to collect delinquent amount; procedures; evidence; satisfaction of amount; trust fund; when constituted
Neb. Rev. Stat. § 77-3906— Distraint and sale of taxpayer's property; procedures; conditions; powers and duties
Neb. Rev. Stat. § 77-3907— Demand upon security; authorized; abatement; when
Neb. Rev. Stat. § 77-3908— Actions prohibited; construction of act
Neb. Rev. Stat. § 77-3909— Repealed. Laws 2004, <a href='/FloorDocs/98/PDF/Slip/LB811.pdf'>LB 811</a>, § 3.
Neb. Rev. Stat. § 77-3910— Tax Commissioner; agreement with financial institution authorized; report
Neb. Rev. Stat. § 77-4001— Act, how cited
Neb. Rev. Stat. § 77-4002— Definitions; where found
Neb. Rev. Stat. § 77-4002.01— Alternative nicotine product, defined
Neb. Rev. Stat. § 77-4003— Cancel, defined
Neb. Rev. Stat. § 77-4003.01— Consumable material, defined
Neb. Rev. Stat. § 77-4003.02— Electronic nicotine delivery system, defined
Neb. Rev. Stat. § 77-4003.03— Covered tobacco product, defined; pipe tobacco, defined
Neb. Rev. Stat. § 77-4004— First owner, defined
Neb. Rev. Stat. § 77-4004.01— Nicotine analogue, defined
Neb. Rev. Stat. § 77-4004.02— Remote retail sale of covered tobacco products, defined
Neb. Rev. Stat. § 77-4005— Revoke, defined
Neb. Rev. Stat. § 77-4005.01— Snuff, defined
Neb. Rev. Stat. § 77-4006— Suspend, defined
Neb. Rev. Stat. § 77-4007— Tobacco products, defined
Neb. Rev. Stat. § 77-4008— Tax imposed; payment
Neb. Rev. Stat. § 77-4009— License required; when; application; contents
Neb. Rev. Stat. § 77-4010— Application; place of business; fee
Neb. Rev. Stat. § 77-4011— Issuance of license; rights
Neb. Rev. Stat. § 77-4011.01— Certification required; when; application; contents; fee; issuance of certification
Neb. Rev. Stat. § 77-4011.02— Nonresident manufacturer of electronic nicotine delivery systems; appoint agent for service of process
Neb. Rev. Stat. § 77-4012— License or certification; revoke, cancel, or suspend; procedure
Neb. Rev. Stat. § 77-4013— License or certification; restoration; fee
Neb. Rev. Stat. § 77-4014— Licensee; file return; contents; pay tax
Neb. Rev. Stat. § 77-4015— Return; review; deficiency; notice; delivery
Neb. Rev. Stat. § 77-4016— Failure to file return; return and assessment by Tax Commissioner; notice
Neb. Rev. Stat. § 77-4017— Records; requirements; inspection of business
Neb. Rev. Stat. § 77-4018— Tax refund or credit
Neb. Rev. Stat. § 77-4019— Hearing; procedure
Neb. Rev. Stat. § 77-4020— Final decision; notification; appeal
Neb. Rev. Stat. § 77-4021— Recovery of tax, interest, or penalty; effect
Neb. Rev. Stat. § 77-4022— Tax; interest; penalty
Neb. Rev. Stat. § 77-4023— Tax Commissioner; adopt rules and regulations
Neb. Rev. Stat. § 77-4024— Violation; penalty
Neb. Rev. Stat. § 77-4025— Tobacco Products Administration Cash Fund; created; use; transfers; investment
Neb. Rev. Stat. § 77-4026— Violation; disciplinary action regarding license; administrative penalty; appeal
Neb. Rev. Stat. § 77-4027— Contraband
Neb. Rev. Stat. § 77-4101— Act, how cited
Neb. Rev. Stat. § 77-4102— Legislative findings
Neb. Rev. Stat. § 77-4103— Terms, defined
Neb. Rev. Stat. § 77-4103.01— Qualified employee leasing company; employees; duty
Neb. Rev. Stat. § 77-4104— Incentives; application; contents; fee; approval; agreements; contents
Neb. Rev. Stat. § 77-4104.01— Incentives; credits or benefits; limitation
Neb. Rev. Stat. § 77-4105— Incentives; income tax, personal property tax, sales and use tax; credits
Neb. Rev. Stat. § 77-4106— Credits; use; refund claims; procedures; interest; appointment of purchasing agent
Neb. Rev. Stat. § 77-4107— Recapture or disallowance of incentives
Neb. Rev. Stat. § 77-4108— Incentives; transfer; when; effect
Neb. Rev. Stat. § 77-4108.01— Refund claims; interest not allowable
Neb. Rev. Stat. § 77-4109— Application; valid; when; limitation on new applications
Neb. Rev. Stat. § 77-4110— Annual report; contents; joint hearing
Neb. Rev. Stat. § 77-4111— Tax Commissioner; rules and regulations
Neb. Rev. Stat. § 77-4112— Change in law; effect; operative date
Neb. Rev. Stat. § 77-4113— Department of Revenue; estimate of sales tax refunds under Employment and Investment Growth Act; duties
Neb. Rev. Stat. § 77-4201— Repealed. Laws 1991, <a href='/FloorDocs/92/PDF/Slip/LB9.pdf'>LB 9</a>, § 8.
Neb. Rev. Stat. § 77-4202— Repealed. Laws 1991, <a href='/FloorDocs/92/PDF/Slip/LB9.pdf'>LB 9</a>, § 8.
Neb. Rev. Stat. § 77-4203— Repealed. Laws 1991, <a href='/FloorDocs/92/PDF/Slip/LB9.pdf'>LB 9</a>, § 8.
Neb. Rev. Stat. § 77-4204— Repealed. Laws 1991, <a href='/FloorDocs/92/PDF/Slip/LB9.pdf'>LB 9</a>, § 8.
Neb. Rev. Stat. § 77-4205— Repealed. Laws 1991, <a href='/FloorDocs/92/PDF/Slip/LB9.pdf'>LB 9</a>, § 8.
Neb. Rev. Stat. § 77-4206— Repealed. Laws 1991, <a href='/FloorDocs/92/PDF/Slip/LB9.pdf'>LB 9</a>, § 8.
Neb. Rev. Stat. § 77-4207— Repealed. Laws 1991, <a href='/FloorDocs/92/PDF/Slip/LB9.pdf'>LB 9</a>, § 8.
Neb. Rev. Stat. § 77-4208— Repealed. Laws 1998, <a href='/FloorDocs/95/PDF/Slip/LB1110.pdf'>LB 1110</a>, § 5.
Neb. Rev. Stat. § 77-4209— Act, how cited
Neb. Rev. Stat. § 77-4210— Purpose of act
Neb. Rev. Stat. § 77-4211— Property Tax Credit Cash Fund; created; use; investment
Neb. Rev. Stat. § 77-4212— Property tax credit; minimum amount; county treasurer; duties; disbursement to counties; Property Tax Administrator; State Treasurer; duties
Neb. Rev. Stat. § 77-4301— Terms, defined
Neb. Rev. Stat. § 77-4302— Possession by dealer; payment of tax required
Neb. Rev. Stat. § 77-4303— Imposition of tax; rates
Neb. Rev. Stat. § 77-4304— Stamps, labels, or other indicia; purchase; Tax Commissioner; duties
Neb. Rev. Stat. § 77-4305— Tax; due and payable; when
Neb. Rev. Stat. § 77-4306— Stamps, labels, or other indicia; affixed; when
Neb. Rev. Stat. § 77-4307— Tax Commissioner; rules and regulations
Neb. Rev. Stat. § 77-4308— Sections, how construed
Neb. Rev. Stat. § 77-4309— Dealer; violations; penalties; statute of limitations
Neb. Rev. Stat. § 77-4310— Tax Commissioner; assessment and collection of tax and penalties; duties
Neb. Rev. Stat. § 77-4310.01— Tax proceeds; distribution
Neb. Rev. Stat. § 77-4310.02— Overpayment of tax; Tax Commissioner; powers and duties; stamps, nonreturnable
Neb. Rev. Stat. § 77-4310.03— Marijuana and Controlled Substances Tax Administration Cash Fund; created; use; investment
Neb. Rev. Stat. § 77-4311— Tax determination; notice; requirements; jeopardy determination; effect
Neb. Rev. Stat. § 77-4312— Jeopardy determination; petition for redetermination; procedure; deficiency; interest; seized property; sale; when; procedure; return of property; conditions; injunction; Tax Commissioner; powers
Neb. Rev. Stat. § 77-4313— Injunction; suit prohibited
Neb. Rev. Stat. § 77-4314— Tax and penalties; presumption; admissibility of evidence
Neb. Rev. Stat. § 77-4315— Report; confidential; information; inadmissible; when
Neb. Rev. Stat. § 77-4316— Tax Commissioner; powers; subpoena; enforcement
Neb. Rev. Stat. § 77-4401— Good Life Transformational Projects Act, how cited
Neb. Rev. Stat. § 77-4402— Purpose of act; legislative findings
Neb. Rev. Stat. § 77-4403— Terms, defined
Neb. Rev. Stat. § 77-4404— Good life district; application; contents; confidential; limitations
Neb. Rev. Stat. § 77-4404.01— Sharing of information; authorized; rules and regulations
Neb. Rev. Stat. § 77-4405— 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
Neb. Rev. Stat. § 77-4406— Good life district; terminate; conditions
Neb. Rev. Stat. § 77-4407— Act; not construed to limit authority of political subdivision
Neb. Rev. Stat. § 77-4408— Good Life District Economic Development Act, how cited
Neb. Rev. Stat. § 77-4409— Legislative findings
Neb. Rev. Stat. § 77-4410— Terms, defined
Neb. Rev. Stat. § 77-4411— Good life district economic development program; election required; procedure
Neb. Rev. Stat. § 77-4412— Good life district economic development program; establishment; ordinance; contents; contracts and agreements; authorized; project areas; provisions applicable; eminent domain
Neb. Rev. Stat. § 77-4413— Good life district economic development program; local sources of revenue; business occupation tax; allocated sales tax; local option sales and use tax; requirements
Neb. Rev. Stat. § 77-4414— Good life district economic development fund; requirements
Neb. Rev. Stat. § 77-4415— Local sources of revenue; use
Neb. Rev. Stat. § 77-4416— Good life district economic development program; audit
Neb. Rev. Stat. § 77-4417— Nebraska Budget Act; not applicable; when
Neb. Rev. Stat. § 77-4418— Issuance of bonds; purpose; not general obligation of city
Neb. Rev. Stat. § 77-4419— Issuance of bonds; immunity
Neb. Rev. Stat. § 77-4420— Issuance of bonds; authorization; form
Neb. Rev. Stat. § 77-4421— Bonds; signatures; validity
Neb. Rev. Stat. § 77-4422— Bonds, contracts, and other obligations; powers of city
Neb. Rev. Stat. § 77-4423— Refunding bonds; authorized; proceeds; investment
Neb. Rev. Stat. § 77-4424— Refunding bonds; provisions applicable
Neb. Rev. Stat. § 77-4425— Bonds; securities; investment authorized
Neb. Rev. Stat. § 77-4426— Bonds, contracts, and other obligations; consent and other proceedings not required
Neb. Rev. Stat. § 77-4427— Validity and enforceability of bonds, contracts, and agreements; presumption
Neb. Rev. Stat. § 77-4428— Bonds; tax exempt
Neb. Rev. Stat. § 77-4429— Bondholders; pledge and agreement of the state
Neb. Rev. Stat. § 77-4430— Act, how construed
Neb. Rev. Stat. § 77-4431— Sharing of information; authorized; rules and regulations
Neb. Rev. Stat. § 77-4501— Rental company; collect fee; when; use; effect on growth limit on budget; collection
Neb. Rev. Stat. § 77-4601— Estimate of General Fund net receipts; certification by Tax Commissioner and Legislative Fiscal Analyst
Neb. Rev. Stat. § 77-4602— Actual General Fund net receipts; public statement by Tax Commissioner; Tax Commissioner; duties; transfer of funds; when
Neb. Rev. Stat. § 77-4603— Special session of Legislature; new certification required; recertification; when
Neb. Rev. Stat. § 77-4701— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB891.pdf'>LB 891</a>, § 1.
Neb. Rev. Stat. § 77-4702— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB891.pdf'>LB 891</a>, § 1.
Neb. Rev. Stat. § 77-4703— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB891.pdf'>LB 891</a>, § 1.
Neb. Rev. Stat. § 77-4704— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB891.pdf'>LB 891</a>, § 1.
Neb. Rev. Stat. § 77-4705— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB891.pdf'>LB 891</a>, § 1.
Neb. Rev. Stat. § 77-4706— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB891.pdf'>LB 891</a>, § 1.
Neb. Rev. Stat. § 77-4801— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB898.pdf'>LB 898</a>, § 8.
Neb. Rev. Stat. § 77-4802— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB898.pdf'>LB 898</a>, § 8.
Neb. Rev. Stat. § 77-4803— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB898.pdf'>LB 898</a>, § 8.
Neb. Rev. Stat. § 77-4804— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB898.pdf'>LB 898</a>, § 8.
Neb. Rev. Stat. § 77-4805— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB898.pdf'>LB 898</a>, § 8.
Neb. Rev. Stat. § 77-4806— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB898.pdf'>LB 898</a>, § 8.
Neb. Rev. Stat. § 77-4807— Repealed. Laws 1996, <a href='/FloorDocs/94/PDF/Slip/LB898.pdf'>LB 898</a>, § 8.
Neb. Rev. Stat. § 77-4901— Act, how cited
Neb. Rev. Stat. § 77-4902— Policy
Neb. Rev. Stat. § 77-4903— Definitions, where found
Neb. Rev. Stat. § 77-4904— Additional definitions
Neb. Rev. Stat. § 77-4905— Agreement, defined
Neb. Rev. Stat. § 77-4906— Base year, defined
Neb. Rev. Stat. § 77-4907— Base-year employee, defined
Neb. Rev. Stat. § 77-4908— Board, defined
Neb. Rev. Stat. § 77-4909— Company, defined
Neb. Rev. Stat. § 77-4910— Company training program, defined
Neb. Rev. Stat. § 77-4911— Company workplace safety program, defined
Neb. Rev. Stat. § 77-4912— Compensation, defined
Neb. Rev. Stat. § 77-4913— Educational institution training program, defined
Neb. Rev. Stat. § 77-4914— Employee, defined
Neb. Rev. Stat. § 77-4915— Employee benefit program, defined
Neb. Rev. Stat. § 77-4916— Entitlement period, defined
Neb. Rev. Stat. § 77-4917— Equivalent employees, defined
Neb. Rev. Stat. § 77-4918— Investment, defined
Neb. Rev. Stat. § 77-4919— Number of new employees, defined
Neb. Rev. Stat. § 77-4920— Project, defined
Neb. Rev. Stat. § 77-4921— Project year, defined
Neb. Rev. Stat. § 77-4922— Qualified business, defined
Neb. Rev. Stat. § 77-4923— Qualified property, defined
Neb. Rev. Stat. § 77-4924— Related persons, defined
Neb. Rev. Stat. § 77-4925— Wage benefit credit, defined
Neb. Rev. Stat. § 77-4926— Year, defined
Neb. Rev. Stat. § 77-4927— Wage benefit credit; calculation; excess withholding; refund
Neb. Rev. Stat. § 77-4927.01— Alternate wage benefit credit; calculation; use
Neb. Rev. Stat. § 77-4927.02— Refund claims; interest not allowable
Neb. Rev. Stat. § 77-4928— Wage benefit credit; application for agreement; contents; fee; approval
Neb. Rev. Stat. § 77-4929— Wage benefit credit; recapture or disallowance; interest and penalties
Neb. Rev. Stat. § 77-4930— Transfer of project
Neb. Rev. Stat. § 77-4931— Transactions and activities excluded
Neb. Rev. Stat. § 77-4932— Rules and regulations
Neb. Rev. Stat. § 77-4933— Report; contents; joint hearing
Neb. Rev. Stat. § 77-4934— Act; applicability
Neb. Rev. Stat. § 77-4934.01— Changes to act; applicability
Neb. Rev. Stat. § 77-4934.02— Laws 1997 changes to act; applicability
Neb. Rev. Stat. § 77-4935— Filing of applications; limitation
Neb. Rev. Stat. § 77-5001— Act, how cited
Neb. Rev. Stat. § 77-5002— Terms, defined
Neb. Rev. Stat. § 77-5003— Tax Equalization and Review Commission; created; commissioners; term
Neb. Rev. Stat. § 77-5004— Commissioner; qualifications; conflict of interests; continuing education; expenses; mileage; salaries
Neb. Rev. Stat. § 77-5005— Commission; meetings; quorum; orders
Neb. Rev. Stat. § 77-5006— Office space
Neb. Rev. Stat. § 77-5007— Commission; powers and duties
Neb. Rev. Stat. § 77-5007.01— Appeals by county assessor; appointment of attorney
Neb. Rev. Stat. § 77-5008— Commission; writs of mandamus; costs
Neb. Rev. Stat. § 77-5009— Personnel; special masters; referees
Neb. Rev. Stat. § 77-5010— Political subdivisions; levy not restricted
Neb. Rev. Stat. § 77-5011— Chairperson; powers and duties
Neb. Rev. Stat. § 77-5012— Repealed. Laws 2001, <a href='/FloorDocs/97/PDF/Slip/LB170.pdf'>LB 170</a>, § 30.
Neb. Rev. Stat. § 77-5013— Commission; jurisdiction; time for filing; filing fee
Neb. Rev. Stat. § 77-5014— Repealed. Laws 2007, <a href='/FloorDocs/100/PDF/Slip/LB167.pdf'>LB 167</a>, § 13.
Neb. Rev. Stat. § 77-5015— Appeals; hearing; notice
Neb. Rev. Stat. § 77-5015.01— Repealed. Laws 2020, <a href='/FloorDocs/106/PDF/Slip/LB4.pdf'>LB4</a>, § 4.
Neb. Rev. Stat. § 77-5015.02— Single commissioner hearing; evidence; record; rehearing
Neb. Rev. Stat. § 77-5016— Hearing or proceeding; commission; powers and duties; false statement; penalty; costs
Neb. Rev. Stat. § 77-5016.01— Oath, affirmation, or statement; perjury
Neb. Rev. Stat. § 77-5016.02— Subpoena for witness; authorized
Neb. Rev. Stat. § 77-5016.03— Subpoena for witness; contents
Neb. Rev. Stat. § 77-5016.04— Subpoena for witness; service
Neb. Rev. Stat. § 77-5016.05— Witnesses; attendance required; fees
Neb. Rev. Stat. § 77-5016.06— Witness; demand fees; when
Neb. Rev. Stat. § 77-5016.07— Witness; demand for fees; effect
Neb. Rev. Stat. § 77-5016.08— Prohibited acts; penalty
Neb. Rev. Stat. § 77-5016.09— Death or disability of party; transfer of property; effect on proceeding
Neb. Rev. Stat. § 77-5017— Appeals or petitions; orders authorized
Neb. Rev. Stat. § 77-5018— Appeals; decisions and orders; requirements; publication on website; correction of errors
Neb. Rev. Stat. § 77-5019— Appeals; judicial review; procedure
Neb. Rev. Stat. § 77-5020— County assessor or deputy assessor; invalidation or suspension of certificate; appeal
Neb. Rev. Stat. § 77-5021— Rules and regulations
Neb. Rev. Stat. § 77-5022— Commission; annual meeting; powers and duties
Neb. Rev. Stat. § 77-5023— Commission; power to change value; acceptable range
Neb. Rev. Stat. § 77-5024— Repealed. Laws 2005, <a href='/FloorDocs/99/PDF/Slip/LB261.pdf'>LB 261</a>, § 13.
Neb. Rev. Stat. § 77-5024.01— Notice; contents
Neb. Rev. Stat. § 77-5025— Repealed. Laws 2005, <a href='/FloorDocs/99/PDF/Slip/LB261.pdf'>LB 261</a>, § 13.
Neb. Rev. Stat. § 77-5026— Commission; change of value; hearing; procedure
Neb. Rev. Stat. § 77-5027— Commission; change valuation; Property Tax Administrator; duties
Neb. Rev. Stat. § 77-5028— Commission; enter order
Neb. Rev. Stat. § 77-5029— County assessor; recertify county abstract; Property Tax Administrator; duties
Neb. Rev. Stat. § 77-5030— Property Tax Administrator; certify distributed taxable value
Neb. Rev. Stat. § 77-5031— Tax Equalization and Review Commission Cash Fund; created; use; investment
Neb. Rev. Stat. § 77-5032— Repealed. Laws 2005, <a href='/FloorDocs/99/PDF/Slip/LB15.pdf'>LB 15</a>, § 15.
Neb. Rev. Stat. § 77-5101— Repealed. Laws 2000, <a href='/FloorDocs/96/PDF/Slip/LB1135.pdf'>LB 1135</a>, § 34.
Neb. Rev. Stat. § 77-5102— Repealed. Laws 2000, <a href='/FloorDocs/96/PDF/Slip/LB1135.pdf'>LB 1135</a>, § 34.
Neb. Rev. Stat. § 77-5103— Repealed. Laws 2000, <a href='/FloorDocs/96/PDF/Slip/LB1135.pdf'>LB 1135</a>, § 34.
Neb. Rev. Stat. § 77-5104— Repealed. Laws 2000, <a href='/FloorDocs/96/PDF/Slip/LB1135.pdf'>LB 1135</a>, § 34.
Neb. Rev. Stat. § 77-5105— Repealed. Laws 2000, <a href='/FloorDocs/96/PDF/Slip/LB1135.pdf'>LB 1135</a>, § 34.
Neb. Rev. Stat. § 77-5201— Act, how cited
Neb. Rev. Stat. § 77-5202— Legislative findings
Neb. Rev. Stat. § 77-5203— Terms, defined
Neb. Rev. Stat. § 77-5204— Beginning Farmer Board; created; duties
Neb. Rev. Stat. § 77-5205— Board; members; vacancies; removal
Neb. Rev. Stat. § 77-5206— Board; officers; expenses
Neb. Rev. Stat. § 77-5207— Board; quorum
Neb. Rev. Stat. § 77-5208— Board; meetings; application; approval; deadline
Neb. Rev. Stat. § 77-5209— Beginning farmer or livestock producer; qualifications
Neb. Rev. Stat. § 77-5209.01— Tax credit for financial management program participation
Neb. Rev. Stat. § 77-5209.02— Personal property tax exemption; authorized; application; form; county assessor; duties; protest; hearing; appeal; continuation of exemption
Neb. Rev. Stat. § 77-5210— Board; annual report
Neb. Rev. Stat. § 77-5211— Owner of agricultural assets; tax credit; when
Neb. Rev. Stat. § 77-5212— Rental agreement; requirements; appeal
Neb. Rev. Stat. § 77-5213— Tax credit; amount; agreement; review
Neb. Rev. Stat. § 77-5214— Board; support and assistance
Neb. Rev. Stat. § 77-5215— Changes; when operative
Neb. Rev. Stat. § 77-5301— Repealed. Laws 2001, Spec. Sess., <a href='/FloorDocs/97/PDF/Slip/LB3_S1.pdf'>LB 3</a>, § 13.
Neb. Rev. Stat. § 77-5302— Repealed. Laws 2001, Spec. Sess., <a href='/FloorDocs/97/PDF/Slip/LB3_S1.pdf'>LB 3</a>, § 13.
Neb. Rev. Stat. § 77-5303— Repealed. Laws 2001, Spec. Sess., <a href='/FloorDocs/97/PDF/Slip/LB3_S1.pdf'>LB 3</a>, § 13.
Neb. Rev. Stat. § 77-5304— Repealed. Laws 2001, Spec. Sess., <a href='/FloorDocs/97/PDF/Slip/LB3_S1.pdf'>LB 3</a>, § 13.
Neb. Rev. Stat. § 77-5401— Act, how cited
Neb. Rev. Stat. § 77-5402— Legislative findings and declaration
Neb. Rev. Stat. § 77-5403— Terms, defined
Neb. Rev. Stat. § 77-5404— Employee of qualified employee leasing company; how treated
Neb. Rev. Stat. § 77-5405— Incentives; application; fee; approval; written agreement
Neb. Rev. Stat. § 77-5406— Transactions and activities not eligible for incentives
Neb. Rev. Stat. § 77-5407— Credits authorized
Neb. Rev. Stat. § 77-5408— Credits; how used
Neb. Rev. Stat. § 77-5409— Recapture or disallowance of credits; procedure
Neb. Rev. Stat. § 77-5410— Incentives; transferable; when; effect
Neb. Rev. Stat. § 77-5411— Application; time of filing
Neb. Rev. Stat. § 77-5412— Report; contents
Neb. Rev. Stat. § 77-5413— Application; filing deadline
Neb. Rev. Stat. § 77-5414— Rules and regulations
Neb. Rev. Stat. § 77-5501— Act, how cited
Neb. Rev. Stat. § 77-5502— Policy
Neb. Rev. Stat. § 77-5503— Definitions, where found
Neb. Rev. Stat. § 77-5504— Additional definitions
Neb. Rev. Stat. § 77-5505— Agreement, defined
Neb. Rev. Stat. § 77-5506— Base year, defined
Neb. Rev. Stat. § 77-5507— Base-year employee, defined
Neb. Rev. Stat. § 77-5508— Board, defined
Neb. Rev. Stat. § 77-5509— Company, defined
Neb. Rev. Stat. § 77-5510— Company training program, defined
Neb. Rev. Stat. § 77-5511— Company workplace safety program, defined
Neb. Rev. Stat. § 77-5512— Compensation, defined
Neb. Rev. Stat. § 77-5513— Educational institution training program, defined
Neb. Rev. Stat. § 77-5514— Employee, defined
Neb. Rev. Stat. § 77-5515— Employee benefit program, defined
Neb. Rev. Stat. § 77-5516— Entitlement period, defined
Neb. Rev. Stat. § 77-5517— Equivalent employees, defined
Neb. Rev. Stat. § 77-5518— Genetic information, defined
Neb. Rev. Stat. § 77-5519— Genetic test, defined
Neb. Rev. Stat. § 77-5520— Investment, defined
Neb. Rev. Stat. § 77-5521— Nebraska average annual wage, defined
Neb. Rev. Stat. § 77-5522— Number of new employees, defined
Neb. Rev. Stat. § 77-5523— Project, defined
Neb. Rev. Stat. § 77-5524— Project year, defined
Neb. Rev. Stat. § 77-5525— Qualified business, defined
Neb. Rev. Stat. § 77-5526— Qualified employee leasing company, defined
Neb. Rev. Stat. § 77-5527— Qualified property, defined
Neb. Rev. Stat. § 77-5528— Related persons, defined
Neb. Rev. Stat. § 77-5529— Start date, defined
Neb. Rev. Stat. § 77-5530— Year, defined
Neb. Rev. Stat. § 77-5531— Wage benefit credit; calculation; use
Neb. Rev. Stat. § 77-5532— Refund; interest disallowed
Neb. Rev. Stat. § 77-5533— Alternate investment tax credit; use
Neb. Rev. Stat. § 77-5534— Application; contents; fee; confidentiality
Neb. Rev. Stat. § 77-5535— Board; quorum; meetings; procedures
Neb. Rev. Stat. § 77-5536— Application; approval; procedure
Neb. Rev. Stat. § 77-5537— Employment practices prohibited
Neb. Rev. Stat. § 77-5538— Tax credit; recapture or disallowance; interest and penalties
Neb. Rev. Stat. § 77-5539— Transfer of project
Neb. Rev. Stat. § 77-5540— Transactions and activities excluded
Neb. Rev. Stat. § 77-5541— Rules and regulations
Neb. Rev. Stat. § 77-5542— Report; contents; joint hearing
Neb. Rev. Stat. § 77-5543— Filing of applications; limitation
Neb. Rev. Stat. § 77-5544— Audit; costs; confidentiality; violation; penalty
Neb. Rev. Stat. § 77-5601— Tax amnesty program; application; department; powers and duties; Department of Revenue Enforcement Fund; created; use; investment
Neb. Rev. Stat. § 77-5701— Act, how cited
Neb. Rev. Stat. § 77-5702— Legislative findings
Neb. Rev. Stat. § 77-5703— Definitions, where found
Neb. Rev. Stat. § 77-5704— Applicability of other definitions
Neb. Rev. Stat. § 77-5705— Base year, defined
Neb. Rev. Stat. § 77-5706— Base-year employee, defined
Neb. Rev. Stat. § 77-5707— Compensation, defined
Neb. Rev. Stat. § 77-5707.01— County average weekly wage, defined
Neb. Rev. Stat. § 77-5707.02— Data center, defined
Neb. Rev. Stat. § 77-5708— Entitlement period, defined
Neb. Rev. Stat. § 77-5709— Equivalent employees, defined
Neb. Rev. Stat. § 77-5710— Investment, defined
Neb. Rev. Stat. § 77-5711— Motor vehicle, defined
Neb. Rev. Stat. § 77-5712— Nebraska average weekly wage, defined
Neb. Rev. Stat. § 77-5713— Nebraska employee, defined
Neb. Rev. Stat. § 77-5714— Number of new employees, defined
Neb. Rev. Stat. § 77-5715— Qualified business, defined
Neb. Rev. Stat. § 77-5716— Qualified employee leasing company, defined
Neb. Rev. Stat. § 77-5717— Qualified property, defined
Neb. Rev. Stat. § 77-5718— Related persons, defined
Neb. Rev. Stat. § 77-5719— Taxpayer, defined
Neb. Rev. Stat. § 77-5719.01— Tier 6 weekly required compensation, defined
Neb. Rev. Stat. § 77-5719.02— Wages, defined
Neb. Rev. Stat. § 77-5720— Year, defined
Neb. Rev. Stat. § 77-5721— Year of application, defined
Neb. Rev. Stat. § 77-5722— Qualified employee leasing company; employees; duty
Neb. Rev. Stat. § 77-5722.01— Employees; verification of status required; exclusion
Neb. Rev. Stat. § 77-5723— Incentives; application; contents; fee; approval; when; agreements; contents; modification; foreign adversarial company; ineligible
Neb. Rev. Stat. § 77-5724— Incentives; credits or benefits; limitation
Neb. Rev. Stat. § 77-5725— Tiers; requirements; incentives; enumerated; deadlines
Neb. Rev. Stat. § 77-5726— Credits; use; refund claims; procedures; interest; appointment of purchasing agent; protest; appeal
Neb. Rev. Stat. § 77-5727— Recapture or disallowance of incentives
Neb. Rev. Stat. § 77-5728— Incentives; transfer; when; effect; disclosure of information
Neb. Rev. Stat. § 77-5728.01— Base-year employees; recalculation, when
Neb. Rev. Stat. § 77-5729— Refunds; interest not allowable
Neb. Rev. Stat. § 77-5730— Application; valid; when
Neb. Rev. Stat. § 77-5731— Reports; content; joint hearing
Neb. Rev. Stat. § 77-5732— Repealed. Laws 2008, <a href='/FloorDocs/100/PDF/Slip/LB914.pdf'>LB 914</a>, § 29.
Neb. Rev. Stat. § 77-5733— Rules and regulations
Neb. Rev. Stat. § 77-5734— Department of Revenue; estimate of sales and use tax refunds; duties
Neb. Rev. Stat. § 77-5735— Changes to sections; when effective; applicability
Neb. Rev. Stat. § 77-5801— Act, how cited
Neb. Rev. Stat. § 77-5801.01— Legislative findings
Neb. Rev. Stat. § 77-5802— Business firm, defined
Neb. Rev. Stat. § 77-5803— Research tax credit; amount
Neb. Rev. Stat. § 77-5804— Research tax credit; use; interest
Neb. Rev. Stat. § 77-5805— Building materials; sales or use tax; presumption
Neb. Rev. Stat. § 77-5806— Applicability of act
Neb. Rev. Stat. § 77-5807— Report; contents; joint hearing
Neb. Rev. Stat. § 77-5808— Employees; verification of status required, when; research tax credit; calculation
Neb. Rev. Stat. § 77-5901— Act, how cited
Neb. Rev. Stat. § 77-5902— Act; administration; purpose
Neb. Rev. Stat. § 77-5903— Terms, defined
Neb. Rev. Stat. § 77-5904— Tax credit; application; contents; advisory committee
Neb. Rev. Stat. § 77-5905— Applications; approval; limit
Neb. Rev. Stat. § 77-5906— Tax credit; amount; claim; expiration; interest
Neb. Rev. Stat. § 77-5907— Report; contents; joint hearing
Neb. Rev. Stat. § 77-5908— Employees; verification of status required; exclusion
Neb. Rev. Stat. § 77-6001— Repealed. Laws 2009, <a href='/FloorDocs/101/PDF/Slip/LB154.pdf'>LB 154</a>, § 27.
Neb. Rev. Stat. § 77-6002— Repealed. Laws 2009, <a href='/FloorDocs/101/PDF/Slip/LB154.pdf'>LB 154</a>, § 27.
Neb. Rev. Stat. § 77-6003— Repealed. Laws 2009, <a href='/FloorDocs/101/PDF/Slip/LB154.pdf'>LB 154</a>, § 27.
Neb. Rev. Stat. § 77-6004— Repealed. Laws 2009, <a href='/FloorDocs/101/PDF/Slip/LB154.pdf'>LB 154</a>, § 27.
Neb. Rev. Stat. § 77-6005— Repealed. Laws 2009, <a href='/FloorDocs/101/PDF/Slip/LB154.pdf'>LB 154</a>, § 27.
Neb. Rev. Stat. § 77-6006— Repealed. Laws 2009, <a href='/FloorDocs/101/PDF/Slip/LB154.pdf'>LB 154</a>, § 27.
Neb. Rev. Stat. § 77-6007— Repealed. Laws 2009, <a href='/FloorDocs/101/PDF/Slip/LB154.pdf'>LB 154</a>, § 27.
Neb. Rev. Stat. § 77-6101— Act, how cited
Neb. Rev. Stat. § 77-6102— Terms, defined
Neb. Rev. Stat. § 77-6103— Nebraska long-term care savings plan; created; State Treasurer; powers and duties; participation agreement
Neb. Rev. Stat. § 77-6104— Nebraska long-term care savings plan trust; created; State Treasurer; state investment officer; duties
Neb. Rev. Stat. § 77-6105— Qualified individual; withdrawals authorized
Neb. Rev. Stat. § 77-6106— Long-Term Care Savings Plan Act; termination; participant; entitled to account balance
Neb. Rev. Stat. § 77-6201— Legislative findings and declarations
Neb. Rev. Stat. § 77-6202— Terms, defined
Neb. Rev. Stat. § 77-6203— Nameplate capacity tax; annual payment; exemptions; Department of Revenue; duties; owner; file report; interest; penalties
Neb. Rev. Stat. § 77-6204— County treasurer; distribute revenue; calculation
Neb. Rev. Stat. § 77-6301— Act, how cited
Neb. Rev. Stat. § 77-6301.01— Legislative findings
Neb. Rev. Stat. § 77-6302— Terms, defined
Neb. Rev. Stat. § 77-6303— Qualified small business; certification; application; form; director; duties; qualification; eligibility for tax credits
Neb. Rev. Stat. § 77-6304— Pass-through entity; certification as qualified fund; application; form; director; duties; qualification; eligibility for tax credits
Neb. Rev. Stat. § 77-6305— Individual, trust, or pass-through entity; certification; application; form; director; duties; qualification; eligibility for tax credits
Neb. Rev. Stat. § 77-6306— Tax credit; amount; director; allocation; limitation; reallocation; when; notice to director; tax credit certificates issued; holding period
Neb. Rev. Stat. § 77-6307— Annual report; contents; failure to file; effect; final report; when required
Neb. Rev. Stat. § 77-6308— Tax credit recaptured; when; director; powers and duties
Neb. Rev. Stat. § 77-6309— Repealed. Laws 2026, <a href='/FloorDocs/109/PDF/Slip/LB1048.pdf'>LB1048</a>, § 46.
Neb. Rev. Stat. § 77-6310— Rules and regulations
Neb. Rev. Stat. § 77-6401— Act, how cited
Neb. Rev. Stat. § 77-6402— Qualified judgment, defined
Neb. Rev. Stat. § 77-6403— Imposition of sales and use tax; procedure; Tax Commissioner; duties
Neb. Rev. Stat. § 77-6404— Imposition of sales and use tax; limitation
Neb. Rev. Stat. § 77-6405— Property tax levy; required
Neb. Rev. Stat. § 77-6406— Act, termination
Neb. Rev. Stat. § 77-6501— Key Employer and Jobs Retention Act, how cited
Neb. Rev. Stat. § 77-6502— Purpose of act
Neb. Rev. Stat. § 77-6503— Definitions, where found
Neb. Rev. Stat. § 77-6504— Additional definitions
Neb. Rev. Stat. § 77-6505— Base year, defined
Neb. Rev. Stat. § 77-6506— Base-year employees, defined
Neb. Rev. Stat. § 77-6507— Change in ownership and control, defined
Neb. Rev. Stat. § 77-6508— Equivalent employees, defined
Neb. Rev. Stat. § 77-6509— Key employer, defined
Neb. Rev. Stat. § 77-6510— Nebraska statewide average hourly wage for any year, defined
Neb. Rev. Stat. § 77-6511— Performance period, defined
Neb. Rev. Stat. § 77-6512— Qualified business, defined
Neb. Rev. Stat. § 77-6513— Taxpayer, defined
Neb. Rev. Stat. § 77-6514— Wage retention credit, defined
Neb. Rev. Stat. § 77-6515— Year, defined
Neb. Rev. Stat. § 77-6516— Wage retention credit; amount; use
Neb. Rev. Stat. § 77-6517— Wage retention credit; application; fee; confidentiality; approval of application; conditions; notice; agreement
Neb. Rev. Stat. § 77-6518— Wage retention credit; recapture or disallowance; interest; penalties
Neb. Rev. Stat. § 77-6519— Wage retention credit; transferable; when; effect
Neb. Rev. Stat. § 77-6520— Rules and regulations
Neb. Rev. Stat. § 77-6521— Reports; joint hearing
Neb. Rev. Stat. § 77-6522— Application; valid; when; director; Tax Commissioner; powers and duties
Neb. Rev. Stat. § 77-6523— Applications; deadline
Neb. Rev. Stat. § 77-6524— Defense Efforts Workforce Act, how cited
Neb. Rev. Stat. § 77-6525— Act; purpose
Neb. Rev. Stat. § 77-6526— Definitions, where found
Neb. Rev. Stat. § 77-6527— Additional definitions
Neb. Rev. Stat. § 77-6528— Base year, defined
Neb. Rev. Stat. § 77-6529— Defense contractor, defined
Neb. Rev. Stat. § 77-6530— Full-time employee, defined
Neb. Rev. Stat. § 77-6531— Nebraska statewide average hourly wage for any year, defined
Neb. Rev. Stat. § 77-6532— Performance period, defined
Neb. Rev. Stat. § 77-6533— Qualified employee, defined
Neb. Rev. Stat. § 77-6534— Qualified employer, defined
Neb. Rev. Stat. § 77-6535— Taxpayer, defined
Neb. Rev. Stat. § 77-6536— Wage credit, defined
Neb. Rev. Stat. § 77-6537— Year, defined
Neb. Rev. Stat. § 77-6538— Wage credit; amount; use
Neb. Rev. Stat. § 77-6539— Wage credit; application; fee; confidential information; approval; conditions; notice; agreement
Neb. Rev. Stat. § 77-6540— Wage credit; recapture or disallowance; interest; penalties
Neb. Rev. Stat. § 77-6541— Wage credit; transferable; when; effect
Neb. Rev. Stat. § 77-6542— Rules and regulations
Neb. Rev. Stat. § 77-6543— Report; joint hearing
Neb. Rev. Stat. § 77-6544— Grow the Good Life Act, how cited
Neb. Rev. Stat. § 77-6545— Purpose of act
Neb. Rev. Stat. § 77-6546— Terms, defined
Neb. Rev. Stat. § 77-6547— Additional definitions
Neb. Rev. Stat. § 77-6548— Wage retention credit; amount; use
Neb. Rev. Stat. § 77-6549— Wage retention credit; application; fee; confidentiality; approval of application; conditions; notice; agreement
Neb. Rev. Stat. § 77-6550— Wage retention credit; recapture or disallowance; interest; penalties
Neb. Rev. Stat. § 77-6551— Wage retention credit; transferable; when; effect
Neb. Rev. Stat. § 77-6552— Rules and regulations
Neb. Rev. Stat. § 77-6553— Reports; joint hearing
Neb. Rev. Stat. § 77-6554— Application; valid; when; director; Tax Commissioner; powers and duties
Neb. Rev. Stat. § 77-6555— Applications; deadline
Neb. Rev. Stat. § 77-6601— Act, how cited
Neb. Rev. Stat. § 77-6602— Legislative findings
Neb. Rev. Stat. § 77-6603— Terms, defined
Neb. Rev. Stat. § 77-6604— Eligible business; program certification application; approval; requirements; agreement
Neb. Rev. Stat. § 77-6605— Program certification application; consideration; limitations
Neb. Rev. Stat. § 77-6606— Tax credit; application; contents; requirements; approval; effect
Neb. Rev. Stat. § 77-6607— Tax credit; amount; use; how claimed
Neb. Rev. Stat. § 77-6608— Tax credit; reduction, termination, or rescission; repayment or recapture of tax credit
Neb. Rev. Stat. § 77-6609— Trade secret; confidentiality
Neb. Rev. Stat. § 77-6610— Reports
Neb. Rev. Stat. § 77-6611— Rules and regulations
Neb. Rev. Stat. § 77-6701— Act, how cited
Neb. Rev. Stat. § 77-6702— Terms, defined
Neb. Rev. Stat. § 77-6703— Tax credit for school district taxes paid
Neb. Rev. Stat. § 77-6704— Tax credit; refundable; procedure for certain taxpayers
Neb. Rev. Stat. § 77-6705— Rules and regulations
Neb. Rev. Stat. § 77-6706— Tax credit for community college taxes paid
Neb. Rev. Stat. § 77-6801— Act, how cited
Neb. Rev. Stat. § 77-6802— Policy
Neb. Rev. Stat. § 77-6803— Definitions, where found
Neb. Rev. Stat. § 77-6804— Additional definitions
Neb. Rev. Stat. § 77-6805— Base year, defined
Neb. Rev. Stat. § 77-6806— Base-year employee, defined
Neb. Rev. Stat. § 77-6807— Carryover period, defined
Neb. Rev. Stat. § 77-6808— Compensation, defined
Neb. Rev. Stat. § 77-6809— Director, defined
Neb. Rev. Stat. § 77-6810— Equivalent employees, defined
Neb. Rev. Stat. § 77-6811— Investment, defined
Neb. Rev. Stat. § 77-6812— Motor vehicle, defined
Neb. Rev. Stat. § 77-6813— NAICS, defined
Neb. Rev. Stat. § 77-6814— Nebraska statewide average hourly wage for any year, defined
Neb. Rev. Stat. § 77-6815— Number of new employees, defined
Neb. Rev. Stat. § 77-6816— Performance period, defined
Neb. Rev. Stat. § 77-6817— Qualified employee leasing company, defined
Neb. Rev. Stat. § 77-6818— Qualified location, defined
Neb. Rev. Stat. § 77-6819— Qualified property, defined
Neb. Rev. Stat. § 77-6820— Ramp-up period, defined
Neb. Rev. Stat. § 77-6821— Related persons, defined
Neb. Rev. Stat. § 77-6822— Taxpayer, defined
Neb. Rev. Stat. § 77-6823— Wages, defined
Neb. Rev. Stat. § 77-6824— Year, defined
Neb. Rev. Stat. § 77-6825— Year of application, defined
Neb. Rev. Stat. § 77-6826— Qualified employee leasing company; employees; duty
Neb. Rev. Stat. § 77-6827— Incentives; application; contents; fee; approval, when; application; deadlines; foreign adversarial company; ineligible
Neb. Rev. Stat. § 77-6828— Agreement; requirements; contents; confidentiality; exceptions; duration of agreement; incentives; use
Neb. Rev. Stat. § 77-6829— Qualified locations; base-year employment, compensation, and wage levels; review and certification; effect
Neb. Rev. Stat. § 77-6830— Transactions and activities excluded
Neb. Rev. Stat. § 77-6831— Tax incentives; amount; conditions; fee; ImagiNE Nebraska Cash Fund; created; use; investment
Neb. Rev. Stat. § 77-6832— Income tax credits; use; tax incentive credits; use; refund claims; filing requirements; audit; director; Tax Commissioner; powers and duties; appeal
Neb. Rev. Stat. § 77-6833— Incentives; recapture or disallowance; conditions; procedure
Neb. Rev. Stat. § 77-6834— Incentives; transferable; when; effect
Neb. Rev. Stat. § 77-6835— Refunds; interest not allowable
Neb. Rev. Stat. § 77-6836— Application; valid; when; director; Tax Commissioner; powers and duties
Neb. Rev. Stat. § 77-6837— Reports; contents; joint hearing
Neb. Rev. Stat. § 77-6838— Rules and regulations
Neb. Rev. Stat. § 77-6839— Tax incentives; estimates required; when; exceed base authority; limit on applications
Neb. Rev. Stat. § 77-6840— Employment and wage data information; Department of Labor; duty
Neb. Rev. Stat. § 77-6841— Workforce training and infrastructure development; revolving loan program; legislative findings; Department of Economic Development; duties; ImagiNE Nebraska Revolving Loan Fund; created; use; investment
Neb. Rev. Stat. § 77-6842— Workforce training loan; application; partnering entities; loan approval; factors considered
Neb. Rev. Stat. § 77-6843— Infrastructure development loan; application; approval; factors considered
Neb. Rev. Stat. § 77-6844— Nebraska-based covered entity under federal law; application; approval; conditions; director; issue agreement, when
Neb. Rev. Stat. § 77-6845— Nebraska-based covered entity under federal law; agreement; contents; limitations
Neb. Rev. Stat. § 77-6846— Nebraska-based covered entity under federal law; incentives or credits; use
Neb. Rev. Stat. § 77-6847— Changes to sections; when effective; applicability
Neb. Rev. Stat. § 77-6901— Act, how cited
Neb. Rev. Stat. § 77-6902— Definitions, where found
Neb. Rev. Stat. § 77-6903— Additional definitions
Neb. Rev. Stat. § 77-6904— Base year, defined
Neb. Rev. Stat. § 77-6905— Base-year employee, defined
Neb. Rev. Stat. § 77-6906— Economic redevelopment area, defined
Neb. Rev. Stat. § 77-6907— Equivalent employees, defined
Neb. Rev. Stat. § 77-6908— Investment, defined
Neb. Rev. Stat. § 77-6909— Nebraska statewide average hourly wage for any year, defined
Neb. Rev. Stat. § 77-6910— Number of new employees, defined
Neb. Rev. Stat. § 77-6911— Performance period, defined
Neb. Rev. Stat. § 77-6912— Qualified location, defined
Neb. Rev. Stat. § 77-6913— Qualified property, defined
Neb. Rev. Stat. § 77-6914— Ramp-up period, defined
Neb. Rev. Stat. § 77-6915— Related taxpayers, defined
Neb. Rev. Stat. § 77-6916— Taxpayer, defined
Neb. Rev. Stat. § 77-6917— Wages, defined
Neb. Rev. Stat. § 77-6918— Year, defined
Neb. Rev. Stat. § 77-6919— Incentives; application; contents; fee; approval; conditions; agreement; confidentiality; limitation on new applications
Neb. Rev. Stat. § 77-6920— Tax credits; conditions; amounts; teleworker; treatment
Neb. Rev. Stat. § 77-6921— Existing business acquisition, disposal, reorganization, or relocation; computation; certain transactions excluded
Neb. Rev. Stat. § 77-6922— Tax credits; use
Neb. Rev. Stat. § 77-6923— Tax credits; recapture; amount; deadline
Neb. Rev. Stat. § 77-6924— Employees; verification of status required; exclusions
Neb. Rev. Stat. § 77-6925— Incentives; transfer; when
Neb. Rev. Stat. § 77-6926— Refunds; interest not allowable
Neb. Rev. Stat. § 77-6927— Base-year employment levels; review and certification; effect
Neb. Rev. Stat. § 77-6928— Reports
Neb. Rev. Stat. § 77-7001— Act, how cited
Neb. Rev. Stat. § 77-7002— Terms, defined
Neb. Rev. Stat. § 77-7003— Tax credit; eligibility; amount; use; application
Neb. Rev. Stat. § 77-7004— Tax credit; application; approval; limitation; department; duties
Neb. Rev. Stat. § 77-7005— Tax credit; how claimed; excess; how treated
Neb. Rev. Stat. § 77-7006— Tax credit; distribution
Neb. Rev. Stat. § 77-7007— Limitation on new applications
Neb. Rev. Stat. § 77-7008— Rules and regulations
Neb. Rev. Stat. § 77-7009— Nebraska Biodiesel Tax Credit Act, how cited
Neb. Rev. Stat. § 77-7010— Terms, defined
Neb. Rev. Stat. § 77-7011— Tax credit; eligibility; amount; use; application
Neb. Rev. Stat. § 77-7012— Tax credit; application; approval; limitation
Neb. Rev. Stat. § 77-7013— Tax credit; how claimed; excess; how treated
Neb. Rev. Stat. § 77-7014— Tax credit; distribution
Neb. Rev. Stat. § 77-7015— Limitation on new applications
Neb. Rev. Stat. § 77-7016— Rules and regulations
Neb. Rev. Stat. § 77-7017— Sustainable Aviation Fuel Tax Credit Act, how cited
Neb. Rev. Stat. § 77-7018— Terms, defined
Neb. Rev. Stat. § 77-7019— Tax credit; amount; qualifications; application; approval; annual limit
Neb. Rev. Stat. § 77-7020— Tax credit; distribution
Neb. Rev. Stat. § 77-7021— Rules and regulations
Neb. Rev. Stat. § 77-7022— Act; termination
Neb. Rev. Stat. § 77-7101— Repealed. Laws 2024, <a href='/FloorDocs/108/PDF/Slip/LB1402.pdf'>LB1402</a>, § 7.
Neb. Rev. Stat. § 77-7102— Repealed. Laws 2024, <a href='/FloorDocs/108/PDF/Slip/LB1402.pdf'>LB1402</a>, § 7.
Neb. Rev. Stat. § 77-7103— Repealed. Laws 2024, <a href='/FloorDocs/108/PDF/Slip/LB1402.pdf'>LB1402</a>, § 7.
Neb. Rev. Stat. § 77-7104— Repealed. Laws 2024, <a href='/FloorDocs/108/PDF/Slip/LB1402.pdf'>LB1402</a>, § 7.
Neb. Rev. Stat. § 77-7105— Repealed. Laws 2024, <a href='/FloorDocs/108/PDF/Slip/LB1402.pdf'>LB1402</a>, § 7.
Neb. Rev. Stat. § 77-7106— Repealed. Laws 2024, <a href='/FloorDocs/108/PDF/Slip/LB1402.pdf'>LB1402</a>, § 7.
Neb. Rev. Stat. § 77-7107— Repealed. Laws 2024, <a href='/FloorDocs/108/PDF/Slip/LB1402.pdf'>LB1402</a>, § 7.
Neb. Rev. Stat. § 77-7108— Repealed. Laws 2024, <a href='/FloorDocs/108/PDF/Slip/LB1402.pdf'>LB1402</a>, § 7.
Neb. Rev. Stat. § 77-7109— Repealed. Laws 2024, <a href='/FloorDocs/108/PDF/Slip/LB1402.pdf'>LB1402</a>, § 7.
Neb. Rev. Stat. § 77-7110— Repealed. Laws 2024, <a href='/FloorDocs/108/PDF/Slip/LB1402.pdf'>LB1402</a>, § 7.
Neb. Rev. Stat. § 77-7111— Repealed. Laws 2024, <a href='/FloorDocs/108/PDF/Slip/LB1402.pdf'>LB1402</a>, § 7.
Neb. Rev. Stat. § 77-7112— Repealed. Laws 2024, <a href='/FloorDocs/108/PDF/Slip/LB1402.pdf'>LB1402</a>, § 7.
Neb. Rev. Stat. § 77-7113— Repealed. Laws 2024, <a href='/FloorDocs/108/PDF/Slip/LB1402.pdf'>LB1402</a>, § 7.
Neb. Rev. Stat. § 77-7201— Act, how cited
Neb. Rev. Stat. § 77-7202— Terms, defined
Neb. Rev. Stat. § 77-7203— Parent or legal guardian; tax credit; eligibility; amount; application; approval, conditions
Neb. Rev. Stat. § 77-7204— Taxpayer; qualifying contribution; income tax; premium and related retaliatory tax; franchise tax; credit; amount; eligibility; application; approval, conditions
Neb. Rev. Stat. § 77-7205— Rules and regulations
Neb. Rev. Stat. § 77-7301— Act, how cited
Neb. Rev. Stat. § 77-7302— Purpose of act
Neb. Rev. Stat. § 77-7303— Terms, defined
Neb. Rev. Stat. § 77-7304— School District Property Tax Relief Credit Fund; created; use; investment; fund transfers
Neb. Rev. Stat. § 77-7305— Property tax credit; amount; county treasurer; duties