Nebraska Statutes > Chapter 77 Nebraska Statutes > Chapter 77 – Revenue and Taxation Current as of: 2024 | Check for updates | Other versions Tax Expenditure Reporting Act Financial Institution Data Match Act Nebraska Advantage Transformational Tourism and Redevelopment Act New Markets Job Growth Investment Act Personal Property Tax Relief Act Property Tax Request Act Public Funds Deposit Security Act Public Entities Pooled Investment Act Affordable Housing Tax Credit Act Nebraska Revenue Act of 1967 Local Option Revenue Act Air and Water Pollution Control Tax Refund Act Tax Refund Setoff Act Nebraska Advantage Rural Development Act Nebraska Job Creation and Mainstreet Revitalization Act Mechanical Amusement Device Tax Act Volunteer Emergency Responders Incentive Act Relocation Incentive Act Creating High Impact Economic Futures Act and may also be referred to as the CHIEF Act Cast and Crew Nebraska Act Nebraska Shortline Rail Modernization Act Nebraska Pregnancy Help Act Individuals with Intellectual and Developmental Disabilities Support Act Caregiver Tax Credit Act Reverse Osmosis System Tax Credit Act Land Reutilization Act Uniform Act on Interstate Arbitration and Compromise of Death Taxes Local Option Tax Control Act School Readiness Tax Credit Act Uniform State Tax Lien Registration and Enforcement Act Tobacco Products Tax Act Employment and Investment Growth Act Property Tax Credit Act Good Life Transformational Projects Act Good Life District Economic Development Act Quality Jobs Act Tax Equalization and Review Commission Act Beginning Farmer Tax Credit Act Rural Economic Opportunities Act Invest Nebraska Act Nebraska Advantage Act Nebraska Advantage Research and Development Act Nebraska Advantage Microenterprise Tax Credit Act Long-Term Care Savings Plan Act Angel Investment Tax Credit Act Qualified Judgment Payment Act Key Employer and Jobs Retention Act Renewable Chemical Production Tax Credit Act Nebraska Property Tax Incentive Act ImagiNE Nebraska Act Urban Redevelopment Act Nebraska Higher Blend Tax Credit Act Nebraska Biodiesel Tax Credit Act Sustainable Aviation Fuel Tax Credit Act Child Care Tax Credit Act School District Property Tax Relief Act § 77-101 Definitions, where found § 77-102 Property, defined § 77-103 Real property, defined § 77-103.01 Class or subclass of real property, defined § 77-104 Personal property, defined § 77-105 Tangible personal property, intangible personal property, defined § 77-106 Money, defined § 77-107 Credits, defined § 77-108 County board, defined § 77-109 County tax, defined § 77-111 Township, precinct, defined § 77-112 Actual value, defined § 77-113 Person, defined § 77-114 Gender and number, how construed § 77-115 County assessor, defined § 77-116 County official, defined § 77-117 Improvements on leased land, defined § 77-118 Nebraska adjusted basis, defined; trade in of property; how treated § 77-119 Depreciable tangible personal property, defined § 77-120 Net book value of property for taxation, defined § 77-121 Taxable property, defined § 77-122 Purchase, defined § 77-123 Omitted property,defined § 77-124 Undervalued and overvalued property, defined § 77-125 Tax situs, defined § 77-126 Assessment, defined § 77-127 Tax district, defined § 77-128 Clerical error, defined § 77-129 Assessment roll, defined § 77-130 Taxing official, defined § 77-131 Taxable value, defined § 77-132 Parcel, defined § 77-133 Central bank digital currency, defined § 77-201 Property taxable; valuation; classification § 77-202 Property taxable; exemptions enumerated § 77-202.01 Property taxable; tax exemptions; application; requirements; waiver of deadline; penalty; lien § 77-202.02 Property taxable; exempt status; application; hearing; procedure § 77-202.03 Property taxable; exempt status; period of exemption; change of status; late filing authorized; when; penalty; lien; new applications; reviewed; hearing; procedure; list § 77-202.04 Property taxable;exempt status; delivery of copy of final decision; appeal; failure to givenotice; effect § 77-202.05 Property taxable; exempt status; Tax Commissioner; forms; prescribe; contents § 77-202.09 Cemetery organization; exemption; application; procedure; late filing § 77-202.10 Cemetery organization; period of exemption; annual review § 77-202.11 Leased public property; taxation status; lessee; lien; procedure § 77-202.12 Public property;taxation status; county assessor; duties; appeal § 77-202.23 Disabled or blind honorably discharged veteran; terms, defined § 77-202.24 Disabled or blind veteran; mobile home exempt § 77-202.25 Disabled or blind honorably discharged veteran; property exemption; application; procedure; appeal § 77-203 Property taxes; when due; first lien § 77-204 Real estate taxes; when delinquent § 77-207 Delinquent taxes; interest § 77-208 General taxes; lien on real estate; priority § 77-209 Special assessments; lien on real estate; priority § 77-211 Hospital which provides office building or office space; rent included in lieu of taxes; payment in lieu of taxes to county treasurer; allocation § 77-212 Hospitals providing for supportive medical services to patients; exempt from in lieu of tax payment § 77-360 Department of Revenue; created; Tax Commissioner; chief executive officer § 77-361 Department of Revenue; functions and goals § 77-362 Tax Commissioner; powers, duties, functions § 77-362.01 Tax amnesty; authorized; when § 77-362.02 Department of Motor Vehicles; provideinformation to Department of Revenue § 77-363 Tax Commissioner; appointment; salary § 77-364 Tax Commissioner; vacancy; removal by Governor § 77-365 Revenue administration; Tax Commissioner; creation of divisions and bureaus; relationships with taxpayers § 77-366 Tax Commissioner; officers and employees; deputies; bond or insurance; powers § 77-367 Products and servicesto identify nonfilers of returns, underreporters, nonpayers of taxes, or improperor fraudulent payments; contract authorized; duties; use of proceeds; report § 77-369 Tax Commissioner; rules and regulations; adopt; publish § 77-370 Department of Revenue; uniform tax books, records, and forms; approval § 77-372 Revenue administration; implementation of programs; records; statistical information § 77-373 Revenue administration; implementation of agreements and working relationships; state and federal agencies § 77-373.01 Department of Labor and Department of Revenue; statistical compilation; confidentiality; disclosure authorized § 77-374 Department of Revenue; efficiency recommendations; report; to whom § 77-375 Tax Commissioner; administer oaths; compel attendance of witnesses; production of records; rules of procedure for discovery § 77-376 Tax Commissioner; examination of financial records; no release of information; sharing of information; confidentiality § 77-377 Proceedings by Attorney General or county attorney; enforcement of revenue laws § 77-377.01 Delinquenttax collection; contract with collection agency; when authorized § 77-377.02 Delinquent tax collection; collection agency; fees; remit funds § 77-377.03 Delinquent tax collection; collection agency; bond required § 77-377.04 Delinquent tax collection; collection agency; subject to taxation § 77-378 Delinquent taxpayers; Department ofRevenue and Department of Labor; prepare, maintain, and publish list; TaxCommissioner and Commissioner of Labor; duties § 77-3,109 Charge for publications; authorized § 77-3,110 Department of Revenue Miscellaneous Receipts Fund; created; use; investment § 77-3,112 Low-level radioactive waste facility or employment; employment of person removed under immigration and customs enforcement or convicted for certain violations; tax credit or exemption; prohibited § 77-3,115 Material for developing tax policy changes; study; contents § 77-3,116 Study; cooperation withDepartment of Labor and other state agencies; contracts authorized; reports;department; duty § 77-3,117 Department of Revenue; computation authorized § 77-3,118 Department of Revenue; charge for information; authorized § 77-3,119 Tax Commissioner; certify population of cities and villages § 77-414 Educational courses and standards; Tax Commissioner; duties § 77-420 Supplementary seminars; purpose § 77-421 Certification as county assessor; applicants; forms; examination; fee § 77-422 Certification as county assessor; examination; successful completion; certificate; disciplinary actions; appeal; invalidated certificate; effect § 77-601 Railroad operating property; assessment § 77-602 Railroad operating property; duty of Property Tax Administrator; when valued § 77-603 Railroad property; annual statement; contents § 77-603.01 Railroad operating property; sale; report by purchaser; contents; penalty; waiver § 77-604 Railroad property; statement by railroad company not conclusive; taxable value; distribution; valuation per mile; how determined § 77-605 Railroad operating property; failure of railroad to furnish statement or information; penalty; waiver § 77-606 Railroad nonoperating property; annual statement by railroad to county assessor; when made § 77-607 Railroad property; Tax Commissioner; hearing; power to compel attendance of railroad’s officers or agents § 77-609 Railroad operating property; density factor; recalculation § 77-612 Railroad property;notice of valuation; appeal § 77-616 Railroad property; levy of taxes; injunction prohibited § 77-621 Railroad property; valuation; contents of report § 77-623 Railroad operating property; valuation; county assessor; duties; lien § 77-679 Car line company, defined § 77-680 Car line companies; annual statement § 77-681 Railroad companies; annual statement § 77-682 Car line companies; value and assessment § 77-683 Failure to furnish statement; penalty; waiver; Tax Commissioner; harmonize statements § 77-684 Tax rate; determination; collection; appeal; distribution § 77-685 Distress warrant; receipt issued § 77-686 Certification of levy § 77-687 Delinquency in payment of taxes; interest; collection by Tax Commissioner § 77-688 Collection procedures; cumulative § 77-689 Taxes; delinquent; lien; collection § 77-690 Taxation; levy; money and credits; surrender to Tax Commissioner § 77-691 Money; disposition § 77-693 Adjustment to value of railroad and car line property; Property Tax Administrator; powers and duties § 77-701 Property assessmentdivision; established; Property Tax Administrator; powers and duties; appeal rights § 77-702 Property Tax Administrator; qualifications; duties § 77-705 Uniform tax books, records, and forms; approval § 77-706 Property tax administration; implementation of agreements and working relationships; state and federal agencies § 77-707 Property Tax Administrator; administer oaths; compel attendance of witnesses; production of records; rules of procedure for discovery § 77-709 Property assessmentdivision; annual report; powers and duties § 77-801 Public service entity; furnish information; confidentiality; Property Tax Administrator; duties § 77-801.01 Terms, defined § 77-801.02 Tax Commissioner; powers § 77-802 Property TaxAdministrator; valuation; apportionment of tax § 77-802.01 County assessor; duties; lien § 77-802.02 Public service entity; appeals § 77-803 Public service entity; failure to furnish statement or information; penalty; waiver § 77-804 Sale of entity; report required; penalty; waiver § 77-907 Terms, defined § 77-908 Insurance companies; tax on gross premiums; rate; exceptions § 77-910 Computation of tax; forms; department furnish; audit of returns; erroneous payment; refund; limitation § 77-911 Tax; failure to remit; license rescinded; notice; hearing; appeal § 77-912 Tax; Director of Insurance; disposition;exceptions § 77-913 Insurance Tax Fund; created; use; investment; allocation § 77-915 Tax; challenge to constitutionality; tax paid under protest; credit refund § 77-916 Tax; no injunction allowed § 77-917 Political subdivision; return of funds not required § 77-918 Prepayment oftax; when due; Premium and Retaliatory Tax Suspense Fund; created; investment § 77-1201 Tangible personal property; assessment date; listing § 77-1202 Tangible personal property; where listed and assessed § 77-1202.01 Tax lists; how prepared § 77-1210 Taxable tangible personal property in transit; where listed and assessed § 77-1211 Tangible personal property brought into state after December 31 and prior to July 1; where listed and assessed § 77-1214 Taxable tangible personal property; attempted sale, levy, or removal; notice to treasurer; collection of taxes due; acceleration of due date; issuance of distress warrants § 77-1219 Taxable tangible personal property; assessment certificate; county assessor; duties § 77-1229 Tangible personal property; form of return; time of filing; exemption; procedure § 77-1229.01 Personal property; return; filing improperly signed; procedure § 77-1230 Taxable tangible personal property; amended listing; when required; county assessor; duties; refund; additional tax due § 77-1232 Personal property; failure to list; false listing; evasion of tax; penalty § 77-1233 Personal property; statement required on return; signature by taxpayer § 77-1233.02 Taxable tangible personal property tax returns; county assessor; duties § 77-1233.03 Assessment of taxable tangible personal property; county assessor; duties § 77-1233.04 Taxable tangiblepersonal property tax returns; change in value; omitted property; procedure;penalty; county assessor; duties § 77-1233.06 Taxable tangible personal property tax valuation or penalty; appeal; procedure; collection procedures § 77-1234 Violations; duty of officers upon discovery § 77-1236 Personal property; taxpayer; inspection by county assessor; authorized; subpoena; disobedience; contempt proceedings; confidentiality § 77-1244 Taxation of air carriers; definitions § 77-1245 Taxation of air carriers; assessment; collection; disbursement; allocation to this state; petition to Property Tax Administrator, when § 77-1246 Taxation of air carriers; real and personal property other than flight equipment § 77-1247 Taxation of air carriers; annual report; contents; failure to furnish report or information; penalty; waiver § 77-1248 Taxation of air carriers; taxable value; allocation; Property Tax Administrator; duties § 77-1249 Taxation of air carriers; tax rate; appeal § 77-1249.01 Taxation of air carriers; delinquency; interest; collection § 77-1250 Taxation of air carriers; when due; lien; distribution to counties; collection fee § 77-1250.02 Aircraft; owner, lessee, manager of hangar or land, report required; violation; penalty § 77-1250.03 Taxation of air carriers; taxes; delinquent; lien; collection § 77-1250.04 Taxation of air carriers; money and credits; surrender to Tax Commissioner § 77-1250.05 Taxation of air carriers; disposition of funds collected § 77-1301 Real property; assessment date; notice of preliminary valuation; destroyed real property; adjustment § 77-1301.01 Appraisal; standards; establishment by Tax Commissioner; contracts; approval § 77-1303 Assessment roll § 77-1305 Certificate of assessment; contents; effect § 77-1306.01 Lands adjacent to rivers and streams; survey; report § 77-1307 Destroyed real property; legislative findings and declarations; terms, defined § 77-1308 Destroyed real property; property owner; file report; form; county board of equalization; duties § 77-1309 Destroyed real property; county board of equalization; adjust assessed valuation; notice; protests; filing; decision; appeal § 77-1311 County assessor;duties § 77-1311.01 Valuation of property; rounding numbers § 77-1311.02 Plan of assessment; preparation § 77-1311.03 County assessor; systematic inspection and review; adjustment required § 77-1312 County assessor; duty to file annual inventory of county personal property § 77-1313 Property; assessment; duty of county officer to assist; penalty § 77-1314 County assessor; use of income approach;when; duties; petition Tax Equalization and Review Commission; hearing; order § 77-1315 Adjustment to realproperty assessment roll; county assessor; duties; publication § 77-1315.01 Overvaluationor undervaluation; county assessor; report § 77-1316.01 Correction of tax rolls § 77-1317 Real property;assessment; omitted lands; correction; exceptions § 77-1318 Real propertytaxes; back interest and penalties; when; appeal § 77-1318.01 Improvements to real property; information statement filed with county assessor; forms; contents § 77-1322 Assessment of property; Board of Equalization; special assessments; invalid assessments for want of adequate notice; reassessment and relevy authorized § 77-1323 Public improvement; furnishing labor or material; certificate that equipment has been assessed § 77-1324 Public improvement; furnishing labor or material; falsifying certificate that equipment has been assessed; violation; penalty § 77-1327 Legislative intent; Property TaxAdministrator; sales file; studies; powers and duties § 77-1329 Tax maps; county assessor; maintain § 77-1330 Property Tax Administrator and TaxCommissioner; guides for assessors; prepare; issue; failure to implement guide;corrective measures; procedures; cost; payment; State Treasurer; duties; removalof county assessor or deputy from office; appeal § 77-1331 Property Tax Administrator; tax records; duties § 77-1332 Appraisal of commercial or industrial property; Property Tax Administrator; powers § 77-1333 Rent-restricted housing projects; county assessor; perform income-approach calculation; owner; duties; Rent-Restricted Housing Projects Valuation Committee; created; members; meetings; report; county board of equalization; filing; hearing; Tax Commissione § 77-1334 Property Tax Administrator; inspections, investigations, and studies; administration of tax laws § 77-1335 Property valued by Property Tax Administrator; error; Property Tax Administrator; powers § 77-1338 Values established; effect § 77-1339 Joint or cooperative performance of assessment function; two or more counties; agreement; contents; approval by Tax Commissioner § 77-1342 Department of Revenue Property Assessment Division Cash Fund; created; use; investment § 77-1343 Agricultural or horticultural land; terms, defined § 77-1344 Agricultural or horticultural land; special valuation; when applicable § 77-1345 Agricultural or horticultural lands; special valuation; application § 77-1345.01 Agricultural or horticultural lands; special valuation; approval or denial; protest; appeal; failure to give notice; effect § 77-1346 Agricultural or horticultural lands; eligibility for special valuation; rules and regulations § 77-1347 Agricultural or horticultural lands; special valuation; disqualification § 77-1347.01 Agricultural or horticultural lands; special valuation; disqualification; procedure; protest; decision; appeal § 77-1349 Unconstitutional § 77-1350 Unconstitutional § 77-1351 Unconstitutional § 77-1352 Unconstitutional § 77-1353 Unconstitutional § 77-1354 Unconstitutional § 77-1359 Agricultural and horticultural land; legislative findings; terms, defined § 77-1363 Agricultural and horticultural land; classes and subclasses § 77-1371 Comparable sales;use; guidelines § 77-1374 Improvements onleased public lands; assessment; changeof ownership; filing required; collection of tax § 77-1375 Improvementson leased lands; how assessed; apportionment § 77-1376 Improvements on leased lands; how assessed; notice § 77-1377 Statewide file of real property sales; creation; use § 77-1385 Historically significant real property; qualification § 77-1386 Historically significant real property; landmark ordinance or resolution; approval § 77-1387 Historically significant real property; application by property owner; approval § 77-1388 Historically significant real property; preliminary certificate of rehabilitation; filing with State Historic Preservation Officer § 77-1389 Historically significant real property; preliminary certificate of rehabilitation; filing with city, village, or county § 77-1390 Historically significant real property; final certificate of rehabilitation; issuance § 77-1391 Historically significant real property; valuation § 77-1392 Historically significant real property; Tax Commissioner; rules and regulations § 77-1393 Historically significant real property; State Historic Preservation Officer; rules and regulations § 77-1394 Historically significant real property; protests; procedure; appeal § 77-1395 Sales-restricted house; assessment; application; county assessor; duties § 77-1401 Terms, defined § 77-1402 State Treasurer; establish achieving a better life program or contract with another state § 77-1403 Account owner; designated beneficiary; death of designated beneficiary; transfer or distribution of account balances; notice regarding potential tax consequences; state claim or recovery; when prohibited § 77-1404 Contributions § 77-1405 Qualified program § 77-1406 Investment options; state investment officer; fiduciary responsibility § 77-1407 Funds held in trust; ABLE Program Fund; ABLE Expense Fund; created; use; investment § 77-1408 Annual audited financial report; supplemental information § 77-1409 State Treasurer; rules and regulations; powers § 77-1501 County board of equalization; whoconstitutes; meetings; county officials; duties § 77-1502 Board; protests; form; report; notification § 77-1502.01 Board; referee; appointment; compensation; duties § 77-1503.01 Property exempt from equalization § 77-1504 Equalizationof property; board; powers and duties; protest; procedure; notice of decision § 77-1504.01 Adjustmentto class or subclass of real property; procedure § 77-1506.01 Application for reduction in value; waiver of notice § 77-1506.04 Unconstitutional § 77-1506.05 Unconstitutional § 77-1506.06 Unconstitutional § 77-1506.07 Unconstitutional § 77-1506.08 Unconstitutional § 77-1507 Board; duties;addition of omitted property; clerical errors; protest; procedure § 77-1507.01 Failure to give notice; effect § 77-1508 Board; examination of persons; production and inspection of records § 77-1509 Board; compelling attendance of witnesses; penalties; fees § 77-1510 Board; appeals, how taken § 77-1510.01 Board; powers; costs and fees § 77-1514 Abstract of property assessment rolls; prepared by county assessor; file with Property Tax Administrator § 77-1601 County tax levy; by whom made; when; what included; correction of clerical error; procedure § 77-1606 County tax levy; appeal by taxpayer; when taken; does not suspend collection § 77-1608 County tax levy; appeal by taxpayer; proceedings § 77-1610 Return of taxes paid; correction of tax rolls § 77-1613 Tax list; preparation; when and by whom; form and contents § 77-1613.01 Certification by county official to Property Tax Administrator; contents § 77-1613.02 Tax list; corrections; prohibited acts; violation; penalty § 77-1613.04 Assessment roll and tax list; corrections § 77-1614 Tax list; consolidated tax; how entered § 77-1615.01 Tax list; use of electronic data processing equipment; levy and collection of taxes § 77-1616 Tax list; delivery to county treasurer;when; warrant for collection § 77-1617 Tax list; property of county; form § 77-1618 Tax list; entry of amount § 77-1619 Judgments against public corporations; payment by tax levy § 77-1620 Judgments against public corporations; payment by levy in addition to levy for ordinary purposes § 77-1621 Judgments against public corporations; special tax levy; how collected § 77-1622 Judgments against public corporations; duty of corporate authorities to make levy § 77-1623 Judgments against public corporations; failure or refusal of corporate authorities to levy; action against officers; mandamus § 77-1624 Taxes delinquent five or more years; collection; receipts; proration; remittance of state taxes to State Treasurer; how credited § 77-1701 Collection of taxes; county treasurer tax collector; statements; contents; special assessments; de minimis amount; how treated § 77-1702 Collection of taxes; medium of payment § 77-1703 Collection of taxes; separate payments; special assessments § 77-1704 Collection of taxes; entry of payment;receipt § 77-1704.01 Collection of taxes; notice; receipt; statement; contents § 77-1704.02 Collection of taxes; partial payments; when authorized § 77-1705 Collection of taxes; tax receipt; form; required information § 77-1706 Collection of taxes; receipts; hownumbered § 77-1707 Collection of taxes; receipts; accountabilityof county treasurer § 77-1708 Collection of taxes; county treasurer; cash book § 77-1710 Collection of taxes; payments; howindicated on tax lists; countytreasurer; duties § 77-1711 Collection of taxes; personal property; chargeable to county treasurer; liability for collection § 77-1715 Collection of taxes; personal tax roll; publication fees § 77-1716 Collection of taxes; notice to taxpayer § 77-1717 Collection of taxes; procedure § 77-1718 Collection of taxes; notice; issuance of distress warrant; affidavit of poverty; interest § 77-1719 Collection of taxes, personal; service and return of distress warrants; time allowed § 77-1719.01 Collection of taxes, personal; sheriff; report § 77-1719.02 Collection of taxes, personal; report of sheriff; county treasurer; verify; false return; notice; hearing; finding; penalty § 77-1719.03 Collection of taxes, personal; distress warrant; acceptance of partial payment § 77-1719.04 Collection of taxes, personal; false return; damages § 77-1719.05 Collection of taxes, personal; distress warrant; forwarding to another county § 77-1720 Collection of taxes, personal; levy and return of distress warrants; fees and commissions; mileage § 77-1721 Collection of taxes; distress warrants; record of county treasurer; exoneration from liability on bond § 77-1722 Collection of taxes, personal; distress warrant uncollected; suit by county treasurer § 77-1723 Collection of taxes, personal; distress warrant; removal from county of taxpayer; alias distress warrants § 77-1724 Collection of taxes, personal; return of property to owner upon payment; sale; notice § 77-1725.01 Collection of taxes; real property; removal or demolition; public officials; duties; lien on personal property § 77-1727 Collection of taxes; injunction and replevin prohibited; exceptions § 77-1734 Collection of taxes; entry on tax list of refunds § 77-1734.01 Refund of tax paid; claim; verification required; county board approval § 77-1735 Illegal or unconstitutional tax paid; claim for refund;procedure § 77-1736.06 Property tax refund; procedure § 77-1736.07 Property tax refund; procedure; applicability § 77-1737 Collection of taxes; no power to release or commute; recovery from public officials § 77-1738 Collection of taxes; when stricken from tax list § 77-1739 Collection of taxes; taxes delinquent for ten years; cancellation of interest on payment of principal § 77-1740 Collection of taxes; county treasurer’s warrant book; entries § 77-1741 Collection of taxes; contract for or purchase of warrants or orders at discount by treasurer, forbidden; penalty § 77-1742 Collection of taxes, personal; statement of uncollected taxes filed by county treasurer; list of assessment errors § 77-1743 Collection of taxes; county treasurer; credit on settlement for delinquent real property taxes and special assessments § 77-1744 Collection of taxes; county treasurer; credit on settlement for delinquent personal property taxes § 77-1745 Collection of taxes; settlement of county treasurer; made with county board; when made § 77-1746 Collection of taxes; settlement of county treasurer; with county clerk when board not in session § 77-1748 Collection of taxes; settlement of county treasurer; certificate to local authorities § 77-1749 Collection of taxes; settlement of county treasurer; credit for delinquent taxes; audit of treasurer’s books § 77-1750 Collection of taxes; settlement of county treasurer; adjustment with county clerk; order by county board § 77-1759 Collectionof taxes; report to and payment of taxes and special assessments; when required § 77-1760 Collection of taxes; failure to report and pay taxes collected by county treasurer; suit on bond § 77-1761 Collection of taxes; failure to report and pay taxes collected by county treasurer; removal from office § 77-1762 Collection of taxes; failure to pay taxes collected by county treasurer; liability on bond § 77-1763 Collection of taxes; failure to make settlement with state; suit by Tax Commissioner § 77-1764 Collection of taxes; suit on behalf of state; where brought § 77-1765 Collection of taxes; suit on behalf of state; power of court to require disclosure; entry of judgment § 77-1766 Collection of taxes; suit by aggrieved municipal corporations § 77-1767 Collection of taxes; loss or destruction of tax records; new assessment or new records authorized § 77-1771 Collection of taxes; claim against governmental subdivision; deduction of personal taxes § 77-1772 Collection of taxes; interest on delinquent taxes; distribution § 77-1774 Collection of taxes; reciprocity with other states; taxes, defined § 77-1775 Tax paid as result of clerical error, misunderstanding, or mistake; refund or credit; procedure § 77-1775.01 Appeal resulting in lower value; refund; procedure § 77-1775.02 Changes to section 77-1775.01; applicability § 77-1776 Overpayment due to clerical error or mistake; return by political subdivision; how treated § 77-1777 Tax refund; sections applicable § 77-1778 Tax refund; file claim; when § 77-1779 Tax refund; claim; contents; form § 77-1780 Tax refund;Tax Commissioner; powers; duties; interest § 77-1781 Tax refund; denial; appeal § 77-1782 Tax refund; erroneous payment; how treated § 77-1783.01 Corporatetaxes; corporate officer or employee; personal liability; collection procedure;limitation § 77-1784 Electronic filings;electronic fund transfers; required; when; penalty; disclosure to taxpayer § 77-1785 Residential real property; sale; proration of taxes due § 77-1801 Real property taxes; collection by sale; when § 77-1802 Real property taxes; delinquent tax list; notice of sale § 77-1803 Real property taxes; notice of sale; sufficiency of description § 77-1804 Real property taxes; delinquent taxlist; publication and posting of notice; publication charges; publication on Department of Revenue website § 77-1805 Real property taxes; affidavits of publication; by whom made § 77-1806 Real property taxes; delinquent tax sale; when commenced and concluded § 77-1807 Real property taxes; delinquent tax sale; how conducted; sale of part; bid by land bank; effect § 77-1808 Real propertytaxes; delinquent tax sale; payment by purchaser; resale § 77-1809 Real propertytaxes; delinquent tax sales; purchase by county; assignment of certificateof purchase; interest; noticeto land bank § 77-1810 Real property taxes; delinquent tax sales; purchase by political subdivisions authorized § 77-1811 Real property taxes; delinquent tax sales; purchase by political subdivisions; accounting by county treasurer § 77-1812 Real propertytaxes; county treasurer; record § 77-1813 Real propertytaxes; annual tax sale; return of county treasurer; when made; certified copyas evidence § 77-1814 Real property taxes; private tax sale; issuance of certificates § 77-1815 Real property taxes; county treasurer; attendance at tax sale; penalty § 77-1816 Real property taxes; fraudulent sales; penalty § 77-1817 Real property tax sales; prohibition against purchase by county treasurer; penalty § 77-1818 Real property taxes; certificate of purchase; lien of purchaser; subsequent taxes; purchaser provide notice; contents; prove service of notice; administrative fee § 77-1819 Real property taxes; certificate of purchase; form § 77-1821 Real property taxes; tax receipt;entries § 77-1822 Real propertytaxes; certificate of purchase; assignable;fee § 77-1823 Real propertytaxes; tax certificates and deeds; fees of county treasurer;entry on record of issuance of deed § 77-1824 Real property taxes; redemption from sale; when and how made § 77-1825 Real propertytaxes; redemption from sale; entry on record; fee; notice to andpayment of redemption money to certificate holder § 77-1826 Real property taxes; redemption from sale; minors; time permitted § 77-1827 Real propertytaxes; redemption; persons with intellectualdisability or mental disorder; time permitted § 77-1828 Real property taxes; redemption from sale; for whom made; reimbursement § 77-1829 Real property taxes; redemption from sale; extension of time by second sale § 77-1830 Real propertytaxes; redemption from sale; part interest in land; how made § 77-1831 Real property taxes; issuance of treasurer’s tax deed; notice given by purchaser; contents § 77-1832 Real property taxes; issuance of treasurer’s tax deed; service of notice; upon whom made § 77-1833 Real property taxes; issuance of treasurer’s tax deed; proof of service; fees § 77-1834 Real property taxes; issuance of treasurer’s tax deed; notice to owner or encumbrancer by publication § 77-1835 Real property taxes; issuance of treasurer’s tax deed; manner and proof of publication; false affidavit; penalty § 77-1836 Real propertytaxes; issuance of treasurer’s tax deed; fee § 77-1837 Real property taxes; issuance of treasurer’s tax deed; when; proceed by foreclosure; when § 77-1837.01 Real property taxes; tax deed proceedings; changes in law not retroactive; exceptions § 77-1838 Real property taxes; issuance of treasurer’s tax deed; execution, acknowledgment, and recording; effect; lien for special assessments; pay surplus to previous owner § 77-1839 Real property taxes; issuance of tax deed by county treasurer; form § 77-1840 Real property taxes; issuance of treasurer’s tax deed; recording of proceedings § 77-1841 Real property taxes; issuance of treasurer’s tax deed; loss of tax sale certificate; procedure § 77-1842 Real property taxes; treasurer’s tax deed; presumptive evidence of certain facts; lien for special assessments § 77-1843 Real property taxes; treasurer’s tax deed; proof required to defeat tax title § 77-1844 Real property taxes; treasurer’s tax deed; condition required to question title § 77-1845 Real property taxes; treasurer’s tax deed; taxes paid; mistake in entry; effect § 77-1846 Real property taxes; treasurer’s tax deed; effect of fraud § 77-1847 Real property taxes; wrongful sale by officers; purchaser held harmless by county; liability of officers § 77-1848 Sale of school real property for taxes; interest acquired by purchaser § 77-1849 Real propertytaxes; erroneous sale; refund of purchase money § 77-1850 Real property taxes; treasurer’s tax deed; effect of acts of de facto officers § 77-1851 Real property taxes; assessed in wrong name; effect § 77-1852 Real property taxes; books and records; certified copies; presumptive evidence § 77-1853 Real property taxes; irregularities; effect § 77-1854 Real property taxes; irregularities enumerated § 77-1855 Real property taxes; recovery of real estate sold; limitation of action § 77-1856 Real property taxes; effect of failure to demand deed or to foreclose; cancellation of tax sales § 77-1857 County treasurer; seal; when used § 77-1858 Real property taxes; powers of sale; special assessments included; exception § 77-1859 Real property taxes; void tax sale; reimbursement of purchaser § 77-1860 Foreclosure by counties prior to 1903; decrees validated § 77-1861 Real property taxes and special assessments; extinguishment after fifteen years; vitalization of constitutional amendment § 77-1862 Real property taxes and special assessments; extinguishment after fifteen years; year 1943 and prior thereto; subsequent years § 77-1863 Real property taxes and special assessments; extinguished after fifteen years; not required to be certified § 77-1901 Tax liens; delinquency; order ofcounty board directing foreclosure § 77-1902 Tax sale certificate;tax deed; right of holder to foreclosure; action in district court; limitationperiod § 77-1903 Foreclosure proceedings; confirmation of sale § 77-1904 Foreclosure proceedings; designation of property § 77-1906 Foreclosure proceedings; unknown owners; real property as defendant § 77-1908 Foreclosure proceedings; presumptive evidence § 77-1909 Foreclosure proceedings; decree;contents; attorney’s fee § 77-1910 Foreclosure proceedings; surplus proceeds; application; limit of real property to be sold § 77-1911 Foreclosure proceedings; decree; order of sale, when issued; limitation § 77-1912 Foreclosure proceedings;sheriff’s sale; political subdivision as purchaser; postponement of sale; notice § 77-1913 Foreclosure proceedings; examination by court; order for sheriff’s deed; certificate of tax sale for subsequent taxes § 77-1914 Foreclosure proceedings; confirmationof sale; release of real property § 77-1915 Foreclosureproceedings; proceeds of sale; disposition § 77-1916 Foreclosureproceedings; surplus proceeds; disposition; prorating § 77-1917 Foreclosure proceedings; redemption; subsequent taxes paid; conditions § 77-1917.01 Delinquent special assessments; effect; foreclosure proceedings § 77-1918 Delinquent taxes; annual report by county treasurer; duty of county board; duty of county attorney; fees; failure to perform duty; penalty; removal, when § 77-1918.01 Foreclosure proceedings; county attorney fee; when effective § 77-1923 Foreclosure of tax lien by county under old law; sale prior to May 26, 1943; action to attack; limitation period § 77-1924 Foreclosure of tax lien by county under old law; sale after May 26, 1943; action to attack; limitation period § 77-1925 Foreclosure of tax lien by county under old law; sale not confirmed prior to May 26, 1943; action to attack; limitation period § 77-1927 Foreclosure of tax lien by county under old law; resale by county board § 77-1928 Foreclosure of tax lien by county under old law; sale of property; proceeds; disposition § 77-1934 Tax certificate foreclosure proceedings under old law; defective procedure; confirmation of sale not yet obtained; action to cure defects § 77-1935 Tax certificate foreclosure proceedings under old law; action to cure defects; conditions precedent § 77-1936 Tax certificateforeclosure proceedings; authority of governmental subdivisions to conveyreal property obtained thereunder § 77-1938 Tax foreclosure proceedings; defects subsequent to decree of foreclosure; proper completion of proceedings authorized § 77-1939 Tax foreclosure proceedings; defects subsequent to decree of foreclosure; application to complete proceedings § 77-1940 Tax foreclosure proceedings; defects subsequent to decree of foreclosure; notice of hearing; service § 77-1941 Tax foreclosure proceedings; defects subsequent to decree of foreclosure; hearing; determination § 77-2001 Inheritance tax; property taxable; transfer by will or inheritance; exception § 77-2002 Inheritance tax; property taxable; transfer in contemplation of death § 77-2003 Inheritance tax; to whom paid; who liable; lien; exception § 77-2004 Inheritance tax; rate; transfer to immediate relatives; exemption § 77-2005 Inheritance tax; rate; transfer to remote relatives; exemption § 77-2005.01 Relatives of decedent; computation of inheritance tax § 77-2006 Inheritance tax; rate; other transfers; exemption § 77-2007 Inheritance tax; property exempt § 77-2007.01 Uniform Reciprocal Transfer Tax Act; inheritance tax; when payable § 77-2007.02 Uniform Reciprocal Transfer Tax Act; construction; citation § 77-2007.03 Inheritance tax; property transferred to United States, state, or governmental subdivision; exempt § 77-2007.04 Inheritance tax; property; religious, charitable, or educational purposes; exempt § 77-2008 Inheritance tax; estates for life and remainder appraised and apportioned; rules and regulations; furnish to county judge § 77-2008.01 Inheritance tax; estates dependent upon contingencies or conditions; rate of tax; payment; investment of proceeds; redetermination of tax § 77-2008.02 Inheritance tax; estates for life and remainder; tax payable from corpus of estate without apportionment § 77-2008.03 Inheritance tax; power of appointment; method and manner of taxing § 77-2008.04 Inheritance tax; power of appointment; exercise or nonexercise; not subject to tax § 77-2009 Inheritance tax; delay in coming into possession of property; bond for tax; exception § 77-2010 Inheritance tax; when due; interest; bond; failure to file; penalty § 77-2011 Inheritance tax; distribution of property; duty of personal representative or trustee to deduct or collect tax § 77-2012 Inheritance tax; legacy charge upon real property; duty of heir or devisee to deduct tax § 77-2013 Inheritance tax; power of sale to raise funds to pay tax § 77-2014 Inheritance tax; payment by personal representative or trustee; where paid; receipt for tax; proper county, defined; tax apportioned among counties § 77-2015 Inheritance tax; reports required; contents; department; duties § 77-2017 Inheritance tax; transfer of stocks or loans by foreign executor or administrator; tax; how paid § 77-2018 Inheritance tax; erroneous payment refunded; limitation; procedure § 77-2018.01 Inheritance tax; proceedings for determination § 77-2018.02 Inheritance tax; independent proceeding for determination in absence of probate of estate; petition; notice; waiver of notice; notice to Department of Health and Human Services § 77-2018.03 Inheritance tax; determination; notice served upon county attorney; duty of county attorney § 77-2018.04 Inheritance tax; proceedings for determination of; deductions allowed; enumerated § 77-2018.05 Inheritance tax; court may make final determination of; how determined § 77-2018.06 Inheritance tax; property received by decedent from prior decedent; credit against tax; how computed § 77-2018.07 Inheritance tax; tentative payment of tax; when; application; consent of county attorney required; procedure for payment of tentative tax § 77-2019 Inheritance tax; appraisal; appointment of appraisers § 77-2020 Inheritance tax; appraisement; duty of appraiser; objections; hearing on report § 77-2021 Inheritance tax; appraisement; county judge as appraiser § 77-2022 Inheritance tax; appraisement; determination and assessment of tax § 77-2023 Inheritance tax; appeal; procedure § 77-2024 Inheritance tax; appraisement; costs; fees; charged to estate of decedent § 77-2025 Inheritance tax; estate not subject to tax; determination § 77-2026 Inheritance tax; appraiser; extra fee or reward; penalty § 77-2027 Inheritance tax; what court has jurisdiction; transfer of proceedings § 77-2028 Inheritance tax; nonpayment; hearing; judgment; levy and execution § 77-2029 Inheritance tax; nonpayment; notification of county attorney; institution of proceeding to collect § 77-2030 Inheritance tax; annual statements § 77-2032 Inheritance tax; how credited § 77-2037 Inheritance tax; lien; expiration § 77-2038 Inheritance tax; decedent’s will may direct apportionment of taxes; inter vivos instrument § 77-2039 Inheritance, estate, or generation-skipping transfer tax lien; court may discharge property subject to tax; terms and conditions; application for release or discharge; show cause § 77-2040 Inheritance tax; estate tax; decedent dying after December 31, 1982; provisions applicable; changes applicable January 1, 2008 § 77-2101 Terms, defined § 77-2101.01 Estate tax; amount § 77-2101.02 Generation-skipping transfer tax; amount § 77-2101.03 Tax; calculation § 77-2102 Tax; when due; who liable; interest; lien; exception § 77-2104 Tax; net transfer; follow federal rules and regulations § 77-2105 Tax; administration; information and returns; penalty § 77-2106 Tax; proceeds; credited to General Fund § 77-2106.01 Tax; refunds; interest; claim § 77-2106.02 Tax; refund; Tax Commissioner; issue certificate; effect § 77-2108 Apportionment and proration of tax; basis § 77-2109 Tax; persons interested in the estate or transfer, defined § 77-2110 Tax; fiduciary; property not in gross estate or transfer; recover § 77-2111 Tax; fiduciary; contributions; recovery § 77-2112 Tax; county court; jurisdiction; determination; district court; jurisdiction § 77-2113 Tax; filings required § 77-2114 Tax filing; Tax Commissioner; powers and duties; failure to file; penalty § 77-2115 Tax; records confidential; exception; penalty § 77-2116 Changes by Laws 2002, LB 905; applicability § 77-2201 Warrants; payment; order of presentation § 77-2202 Warrants; registration; form of record § 77-2203 Warrants; registration; manner of making § 77-2204 Warrants; investment of educational trust funds; when authorized § 77-2205 Warrants; payment; time limitation; file claim with State Claims Board § 77-2206 Warrants; registration; order of payment; notice to holder; exception § 77-2208 Payments to county; county treasurer; receipt § 77-2209 Payments to municipality; municipal treasurer; receipt § 77-2210 Treasurer’s books; how kept § 77-2211 Treasurer’s books; penalty for neglect to keep § 77-2212 Treasurer’s books; inspection § 77-2213 Treasurer; failure to notify holders of registered warrants; penalty § 77-2214 Treasurer; failure to register or pay warrants in order; penalty § 77-2215 Lost warrants; replacement issued; conditions; stop-paymentorder § 77-2301 State funds; deposit of funds; conditions § 77-2302 Federal Deposit Insurance Corporation references; how construed § 77-2303 State funds; depositories; bond required; approval; conditions § 77-2304 State funds; depositories; form of bond § 77-2305 State funds; depositories; limitations on amount deposited in any one bank § 77-2306 State funds; depositories; security in lieu of bonds § 77-2309 State funds; State Treasurer; duty to secure best terms possible § 77-2310 State funds; State Treasurer; making of profit prohibited; illegal removal of funds; penalty; liability on bond § 77-2311 State funds; State Treasurer; failure to act; penalty § 77-2312 County funds; deposit required; conditions § 77-2313 County funds; application by depositories; approval by county board § 77-2314 County funds; depositories; funds deposited pro rata § 77-2315 County funds; investment; securities authorized; interest; disposition; delivery of securities to successor § 77-2316 County funds; depositories; bond required; approval; conditions § 77-2317 County funds; depositories; form of bond; ineligible sureties § 77-2318 County funds; depositories; limitationon deposits; exception § 77-2318.01 County funds; deposit of excess, when § 77-2319 County funds; depositories; deposits outside of county; when § 77-2320 County funds; depositories; securityin lieu of bond § 77-2323 County funds; deposit; violation; penalty § 77-2324 County funds; county treasurer; duty to secure best terms possible § 77-2325 County funds; county treasurer; prohibited acts; penalty; liability on bond § 77-2326 County fund; county treasurer; failure to act; penalty § 77-2326.01 Public money in hands of county and court officials; terms, defined § 77-2326.02 Clerk of the district court; deposit of funds § 77-2326.03 Clerk of the district court; depositories; designation § 77-2326.04 Public money in hands of court officials; deposits; security for repayment § 77-2326.05 Clerk of the district court; deposits; limitation § 77-2326.06 Clerk of the district court; deposits; security; contracts § 77-2326.07 Clerk of the district court; depositories; securities; list § 77-2326.08 Clerk of the county or district court; depositories; statement of funds § 77-2326.09 Clerk of the county or district court; deputies; employees; liability § 77-2327 Public funds; depository bonds; expiration § 77-2329 Public funds; treasurers or secretary-treasurers; when not liable under bond § 77-2334 Sinking funds of county, township and school districts; investment; conditions § 77-2335 Sinking funds of county and other governmental subdivisions; investment in registered warrants; purchase and holding for benefit of fund § 77-2336 Sinking funds of county; investment in registered warrants; authorization by county board; record § 77-2337 Sinking funds of city; investment in warrants; limitation; direction to treasurer § 77-2338 Sinking funds of school district; investment in warrants; limitation; direction to treasurer § 77-2339 Sinking funds of township; investment in warrants; limitation; direction to county treasurer § 77-2340 County funds; investment of funds; time deposits; security required; exception § 77-2341 Funds of governmental subdivision; investment of surplus; securities authorized § 77-2342 Metropolitan utilities district funds; deposit required § 77-2343 Metropolitan utilities district funds; depositories; designation; conditions § 77-2344 Metropolitan utilities district funds; depositories; bond or securities authorized § 77-2345 Metropolitan utilities district funds; depositories; limitation on amount § 77-2346 Metropolitan utilities district funds; depositories; duty to keep list of securities § 77-2349 Metropolitan utilities district funds; custodian of securities; withdrawal of funds § 77-2350 School district or township funds; deposit; conditions § 77-2350.01 School district or township funds; prorate deposits; when § 77-2350.02 School district or township treasurer; violation; penalty § 77-2351 Treasurers; when not liable on bond § 77-2352 School district or township funds; security requirements § 77-2353 Public power and irrigation district funds; deposit required § 77-2353.01 Public power districts; authorized investments § 77-2354 Public power and irrigation district funds; designation of depositories § 77-2355 Public power and irrigation district funds; depositories; bond or security required § 77-2356 Public power and irrigation district funds; deposits; limitation § 77-2357 Public power and irrigation district funds; depositories; power to enter into agreement § 77-2358 Public power and irrigation district funds; depositories; duty of treasurer to keep list of securities § 77-2359 Public power and irrigation district funds; depositories; statement of funds on deposit § 77-2360 Public power and irrigation district funds; deposit of funds; rules and regulations § 77-2361 Public power and irrigation district funds; treasurer or other officer; not liable on bond § 77-2362 Public funds; depositories; security § 77-2363 Public funds; actions to recover; validity of contracts § 77-2364 Public funds; depositories; authority to give bond or security § 77-2365 Revenue-Sharing Trust Fund; created; investment; expenditure § 77-2365.01 Funds of state or political subdivisions; deposit with qualifying mutual financial institutions; conditions § 77-2365.02 Funds of state or political subdivisions;investment or deposit in interest-bearing deposits;conditions § 77-2366 Funds of state or political subdivisions; deposit with capital stock financial institutions; conditions § 77-2367 Revisor of Statutes; duty § 77-2368 Sale of recyclable and reusable products, materials, and supplies; proceeds; disposition § 77-2369 Local hospital district; funds; deposit required; secretary-treasurer; duties § 77-2370 Local hospital district; selection of depository; procedure § 77-2371 Local hospital district; deposits; requirements § 77-2372 Local hospital district; investments authorized; interest; how credited § 77-2373 Local hospital district; depositories; bond requirements; payment of deposits § 77-2374 Local hospital district; bond; surety; limitation § 77-2375 Local hospital district; deposit; limitation on amount; excess deposit; security required § 77-2376 Local hospital district; excess deposit; security requirements § 77-2377 Local hospital district; deposit in institutions outside district; when § 77-2378 Local hospital district; security in lieu of bond authorized § 77-2381 Local hospital district; violations; penalty § 77-2382 Local hospital district; secretary-treasurer; duty § 77-2383 Local hospital district; secretary-treasurer; prohibited acts; violation; penalty; liability on bond § 77-2384 Local hospital district; secretary-treasurer; violation; penalty; recovery under bond; procedure § 77-2385 Local hospital district; time deposits authorized; requirements § 77-2411 Vacated town sites; payment of original amount of taxes; penalties remitted § 77-2420 Electronic funds transfer system; authorized § 77-2601 Terms, defined § 77-2602 Cigarette tax; rate; disposition of proceeds; priority § 77-2602.01 Tax; liability of consumer or user; collection § 77-2602.03 Increasein tax; applicability; stampingagents; duties; credit to wholesaler § 77-2602.04 Bonds; limitation on pledge of revenue § 77-2602.05 Cigarette tax; exempt transaction;refund; application; documentation; interest; tax refund formula authorized § 77-2602.06 Governor; agreement with federallyrecognized Indian tribe authorized; contents; tribal taxes; additional agreement,compact, or treaty authorized § 77-2603 Tax; stamps; tax meter impressions; requirements; stamping agent; license; application; form; service of process; corporate surety bond; Tax Commissioner; duties; directory license; application; term § 77-2603.01 Tribal stamp; authorized § 77-2604 Tax Commissioner; reports; contents; when due § 77-2604.01 Cigarette sales; reports required; contents § 77-2605 Cigarette purchase or sale records; inspection § 77-2606 Stamps; affix; cancellation § 77-2607 Stamping agent; stock; exemptfrom tax; conditions § 77-2608 Tax Commissioner;duties; audit; discount; funds; disposition § 77-2609 Stamps; spoiled and unused; destruction; conditions § 77-2610 Stamps; redemptionby Tax Commissioner; errors; adjust § 77-2611 Stamps; unlawful sale § 77-2612 Tax Commissioner;personnel; rules and regulations; stampingagent; license; fee § 77-2613 State Treasurer;disbursements for administration § 77-2614 License; permit;stamp; alter; forge; counterfeit; violations; penalty § 77-2615 Prohibited acts; violations; penalty; primafacie evidence § 77-2615.01 Licensees;disciplinary action; procedure; appeal;joint and several liability; when § 77-2616 Use tax; rate § 77-2617 Use tax; payment; report § 77-2618 Use tax; delinquent; penalty § 77-2619 Use tax; violation; penalty § 77-2620 Contrabandcigarettes; confiscation; destruction § 77-2621 Common carrier; unstamped cigarettes; bond; conditions; permit; fee § 77-2622 Common carrier;unstamped cigarettes; bond; permit; violation; penalty § 77-27,139.01 Aid to municipalities; Municipal Equalization Fund; created; use; investment § 77-27,139.02 Aid to municipalities;terms, defined § 77-27,139.03 Aid to municipalities;calculation of state aid § 77-27,139.04 Aid to municipalities; funds; how distributed § 77-27,156 Nebraska Economic Forecasting Advisory Board; created § 77-27,157 Board; membership; terms; officers; quorum; expenses § 77-27,158 Board; meetings; duty § 77-27,159 Board; staff support; development of revenue estimates; considerations § 77-27,160 Legislative intent § 77-27,161 Terms, defined § 77-27,162 Collection system; development; duties § 77-27,163 Collection system; additional remedy § 77-27,163.01 Costs of health services; setoff; Department of Health and Human Services; duties; amount of setoff; priority of claims § 77-27,164 Department of Health and Human Services; adopt rules and regulations § 77-27,165 Notice ofclaim to debtor; contents § 77-27,166 Submission of certified debt; when effective; Lottery Division of the Department of Revenue; duties § 77-27,167 Notice of pending refund or state lottery prize § 77-27,168 Notice of claim to refund or state lottery prize; contents § 77-27,169 Debtor; application for hearing; when effective; hearing § 77-27,170 Appeal § 77-27,171 Certification of debt; when; procedure; deduction from refund or state lottery prize § 77-27,172 Completion of setoff; notice § 77-27,173 Costs of setoffs; reimbursement § 77-27,196.01 Changes to sections; when operative; credits; applicability of act § 77-27,197 Legislative intent § 77-27,198 Collection system; departments implement § 77-27,199 Terms, defined § 77-27,200 Collection remedy; cumulative § 77-27,201 Debt; submission for collection; when § 77-27,202 Department of Labor; Department of Revenue; notifications required § 77-27,203 Application for hearing; adjustment to debt § 77-27,204 Appeal; procedure § 77-27,205 Final determination; certification of debt; Department of Administrative Services; duties § 77-27,206 Notification to debtor; contents § 77-27,207 Reimbursement of costs § 77-27,208 Setoffs; priorities § 77-27,209 Rules and regulations § 77-27,210 Legislative intent § 77-27,211 Collection system; departments implement § 77-27,212 Terms, defined § 77-27,213 Collection remedy; cumulative § 77-27,214 Debt; submission for collection; when § 77-27,215 Department of Motor Vehicles; Department of Revenue; notifications required § 77-27,216 Application for hearing; adjustment to debt § 77-27,217 Appeal; procedure § 77-27,218 Final determination; certification of debt; Department of Administrative Services; duties § 77-27,219 Notification to debtor; contents § 77-27,220 Reimbursement of costs § 77-27,221 Rules and regulations § 77-27,222 Internal Revenue Code amendment; Tax Commissioner; duties; report § 77-27,223 County; license or occupation tax; authorized; election § 77-27,224 County board; election; question; effect § 77-27,225 Election; notice § 77-27,226 Petition to submit question § 77-27,227 Submission of question; limitation § 77-27,235 Renewable energy tax credit; Department of Revenue; powers § 77-27,236 Biodiesel facility tax credit; conditions; facility; requirements; information not public record § 77-27,237 Out-of-state retailers; collect and remit sales tax; Department of Revenue; duties § 77-27,238 Temporary Assistance for Needy Families program recipient; employer tax credit; Department of Revenue; report; contents § 77-27,239 Online hosting platform; Tax Commissioner; agreement authorized; powers § 77-27,240 Individual convicted of a felony; employer; tax credit; application; Department of Revenue; powers and duties § 77-27,241 Food bank, food pantry, or food rescue donation; credit; eligibility; application; approval; annual limit; tax credit certification § 77-27,242 Business assets; research or experimental expenditures; deduction; authorized; rules and regulations § 77-2801 Property; unpaid taxes; sale; when § 77-2802 Property; unpaid taxes; governing body; certify to county treasurer; certify value of property less than total taxes § 77-2803 Property; unpaid taxes; sale; date § 77-2804 Property; unpaid taxes; sale; notice; procedure if no bid is made § 77-2805 Property; unpaid taxes; notice to state and political subdivisions § 77-2806 Property; unpaid taxes; sale; who may purchase § 77-2807 Property; unpaid taxes; sale; proceeds; disposition § 77-2808 Property; unpaid taxes and costs; cancellation; when § 77-2809 Property; unpaid taxes; sale; proceeds insufficient; special assessments, interest, penalty; cancel § 77-3442 Property tax levies; maximum levy; exceptions § 77-3443 Other political subdivisions; levy limit; levy request; governing body; duties; allocation of levy § 77-3444 Authority to exceed maximum levy; procedure § 77-3445 Council on public improvements andservices; membership; powers and duties § 77-3446 Base limitation, defined § 77-3501 Definitions, where found § 77-3501.01 Exempt amount, defined § 77-3501.02 Closely related, defined § 77-3502 Homestead, defined § 77-3503 Owner, defined § 77-3504 Household income, defined § 77-3505 Qualified claimant, defined § 77-3505.01 Married, defined § 77-3505.02 Maximum value, defined § 77-3505.03 Single, defined § 77-3505.04 Single-family residential property, defined § 77-3505.05 Medical condition, defined § 77-3505.06 Occupy, defined § 77-3506 Certain veterans; exemption; certain surviving spouses; application § 77-3506.02 County assessor; duties § 77-3506.03 Exempt amount; reduction; when; continued eligibility for exemption; when § 77-3507 Homesteads; assessment; exemptions; qualified claimants; based on income § 77-3508 Homesteads; assessment; exemptions; individuals; based on disability and income § 77-3509.01 Transfer of exemption to new homestead; procedure § 77-3509.02 Transfer of exemption to new homestead; rejection for original homestead; county assessor; duties § 77-3509.03 Homesteads; exemptions; property tax statement; contents § 77-3510 Homesteads; exemptions; transfers; claimants; forms; contents; county assessor; furnish; confidentiality § 77-3511 Homestead; exemption; application; execution § 77-3512 Homestead; exemption; application; when filed; failure to file; effect § 77-3513 Homestead; exemption; notice; contents § 77-3514 Homestead; exemption; failure to give notice; penalty; lien § 77-3514.01 Homestead; exemption; late application because of medical condition or death of spouse; filing; form; county assessor; powers and duties; rejection; notice; hearing § 77-3515 Homestead; exemption; new owner of property; when claimed § 77-3516 Homestead; exemption; application; county assessor; duties § 77-3517 Homestead; application for exemption; county assessor; Tax Commissioner; duties; refunds; liens; interest § 77-3519 Homestead; exemption; county assessor; rejection; applicant; complaint; contents; hearing; appeal § 77-3520 Homestead; exemption; Tax Commissioner; rejection or reduction; petition; contents; hearing; appeal § 77-3521 Tax Commissioner; rules and regulations § 77-3522 Violations; penalty; disallowance of claim; when; revocation of exemption; procedure; appeal § 77-3523 Homestead; exemption; county treasurer and county assessor; certify tax revenue lost within county; reimbursed; manner; distribution § 77-3524 Homestead; exemption; categories; Department of Revenue; maintain statistics § 77-3526 Paraplegic, multiple amputee; terms, defined § 77-3527 Property taxable; paraplegic veteran; multiple amputee; exempt; value; transfer of property; effect § 77-3528 Property taxable; paraplegic; multiple amputee; claim exemption § 77-3529 Homestead; exemption; application; denied; other exemption allowed § 77-3701 Mobile home, defined § 77-3706 Owner, lessee, or manager of land; report mobile homes; form; contents of report; failure to report; penalty § 77-3707 Owner, lessee, or manager of land; permit; fee; disbursement; annual renewal § 77-3708 Mobile home; movement on road or highway; permit; conditions § 77-3709 Violations; penalty § 77-3710 Sections, how construed § 77-3801 Terms, defined § 77-3802 Franchise tax imposed § 77-3803 Franchise tax; rate § 77-3804 Franchise tax; limitation rate; limitation amount § 77-3805 Franchise tax; multistate financial institution; computation § 77-3806 Franchise tax; filing requirements; general provisions applicable; refunds; credit § 77-3807 Tax Commissioner; powers and duties § 77-3910 Tax Commissioner; agreement withfinancial institution authorized; report § 77-4113 Department of Revenue; estimate of sales tax refunds under Employment and Investment Growth Act; duties § 77-4301 Terms, defined § 77-4302 Possession by dealer; payment of tax required § 77-4303 Imposition of tax; rates § 77-4304 Stamps, labels, or other indicia; purchase; Tax Commissioner; duties § 77-4305 Tax; due and payable; when § 77-4306 Stamps, labels, or other indicia; affixed; when § 77-4307 Tax Commissioner; rules and regulations § 77-4308 Sections, how construed § 77-4309 Dealer; violations; penalties; statute of limitations § 77-4310 Tax Commissioner; assessment and collection of tax and penalties; duties § 77-4310.01 Tax proceeds; distribution § 77-4310.02 Overpayment of tax; Tax Commissioner; powers and duties; stamps, nonreturnable § 77-4310.03 Marijuanaand Controlled Substances Tax Administration Cash Fund; created; use; investment § 77-4311 Tax determination; notice; requirements; jeopardy determination; effect § 77-4312 Jeopardy determination;petition for redetermination; procedure; deficiency; interest; seized property;sale; when; procedure; return of property; conditions; injunction; Tax Commissioner;powers § 77-4313 Injunction; suit prohibited § 77-4314 Tax and penalties; presumption; admissibility of evidence § 77-4315 Report; confidential; information; inadmissible; when § 77-4316 Tax Commissioner; powers; subpoena; enforcement § 77-4501 Rental company; collect fee; when;use; effect on growth limit on budget; collection § 77-4601 Estimate ofGeneral Fund net receipts; certification by Tax Commissioner and LegislativeFiscal Analyst § 77-4602 Actual General Fund net receipts; public statement by Tax Commissioner; Tax Commissioner; duties; transfer of funds; when § 77-4603 Special session of Legislature; new certification required; recertification; when § 77-5601 Tax amnesty program; application; department; powers and duties; Department of Revenue Enforcement Fund; created; use; investment § 77-6201 Legislative findings and declarations § 77-6202 Terms, defined § 77-6203 Nameplate capacity tax; annual payment; exemptions; Department of Revenue; duties; owner; file report; interest; penalties § 77-6204 County treasurer; distribute revenue; calculation Ask a legal question, get an answer ASAP!Click here to chat with a lawyer about your rights.
