FrankGoortani/open-us-law huggingface dataset:
Neb. Rev. Stat. § 66-722 — NE Code / Chapter 66 / Section 66-722
View Statute 66-722
Status: in_force

(1) As soon as practical after a return is filed, the department shall examine it to determine the correct amount of tax. If the department finds that the amount of tax shown on the return is less than the correct amount, it shall notify the taxpayer of the amount of the deficiency determined.

(2) If any person fails to file a return or has improperly purchased motor fuel without the payment of tax, the department shall estimate the person's liability from any available information and notify the person of the amount of the deficiency determined.

(3) The amount of the deficiency determined shall constitute a final assessment together with interest and penalties sixty days after the date on which notice was mailed to the taxpayer at his or her last-known address unless a written protest is filed with the department within such sixty-day period.

(4) The final assessment provisions of this section shall constitute a final decision of the agency for purposes of the Administrative Procedure Act.

(5) An assessment made by the department shall be presumed to be correct. In any case when the validity of the assessment is questioned, the burden shall be on the person who challenges the assessment to establish by a preponderance of the evidence that the assessment is erroneous or excessive.

(6)(a) Except in the case of a fraudulent return or of neglect or refusal to make a return, the notice of a proposed deficiency determination shall be mailed within three years after the twentieth day of the month following the end of the period for which the amount proposed is to be determined or within three years after the return is filed, whichever period expires later.

(b) The taxpayer and the department may agree, prior to the expiration of the period in subdivision (a) of this subsection, to extend the period during which the notice of a deficiency determination can be mailed. The extension of the period for the mailing of a deficiency determination shall also extend the period during which a refund can be claimed.

Laws 1991, LB 627, § 117;

Laws 2000, LB 1067, § 28;

Laws 2004, LB 983, § 50;

Laws 2008, LB914, § 3;

Laws 2012, LB727, § 24.

Administrative Procedure Act, see section 84-920 .
Neb. Rev. Stat. § 50-419.02 — NE Code / Chapter 50 / Section 50-419.02
View Statute 50-419.02
Status: in_force

(1) On November 15, 2016, the Legislative Fiscal Analyst shall prepare and electronically submit a revenue volatility report to the Appropriations Committee of the Legislature. Every two years thereafter the Legislative Fiscal Analyst shall prepare a revenue volatility report to append to the annual report required under section 77-2715.01 . The report shall also be posted on the Legislature's website.

(2) The report shall:

(a) Evaluate the tax base and the tax revenue volatility of revenue streams that provide funding for the state General Fund budget;

(b) Identify federal funding included in the state budget and any projected changes in the amount or value of federal funding or potential areas in which federal funding could be lost;

(c) Identify current and projected balances of the Cash Reserve Fund;

(d) Analyze the adequacy of current and projected balances of the Cash Reserve Fund in relation to the tax revenue volatility and the risk of a reduction in the amount or value of federal funding or potential areas in which federal funding could be lost;

(e) Include revenue projections for the ensuing two fiscal years included in the impending biennial budget; and

(f) Contain any other recommendations that the Legislative Fiscal Analyst determines are necessary.

Laws 2015, LB33, § 1.
Neb. Rev. Stat. § 2-4102 — NE Code / Chapter 2 / Section 2-4102
View Statute 2-4102
Status: in_force

For purposes of the Dry Pea and Lentil Resources Act, unless the context otherwise requires:

(1) Commercial channels means the sale of any dry peas and lentils for any use when sold to any commercial buyer, dealer, processor, or cooperative or any person, public or private, who resells any dry peas and lentils or product produced from dry peas and lentils;

(2) Commission means the Dry Pea and Lentil Commission;

(3) Dry peas and lentils means dry peas, lentils, chickpeas or garbanzo beans, faba beans, or lupins;

(4) First purchaser means any person, public or private corporation, association, partnership, or limited liability company buying, accepting for shipment, or otherwise acquiring the property rights in or to any dry peas and lentils from a grower and includes a mortgagee, pledgee, lienor, or other person, public or private, having a claim against the grower when the actual or constructive possession of such dry peas and lentils is taken as part payment or in satisfaction of such mortgage, pledge, lien, or claim;

(5) Grower means any landowner personally engaged in growing any dry peas and lentils, a tenant of the landowner personally engaged in growing any dry peas and lentils, and both the owner and the tenant jointly and includes a person, partnership, limited liability company, association, corporation, cooperative, trust, sharecropper, and other business units, devices, and arrangements;

(6) Net market price means the sales price, or other value, per volumetric unit received by a grower for any dry peas and lentils after adjustment for any premium or discount;

(7) Net market value means the value found by multiplying the net market price by the appropriate quantity of the volumetric units or the minimum value in a production contract received by a grower for any dry peas and lentils after adjustments for any premium or discount. For any dry peas and lentils pledged as collateral for a loan issued under any Commodity Credit Corporation price support loan program, net market value means the principal amount of the loan; and

(8) Sale includes any pledge or mortgage of any dry peas and lentils after harvest to any person, public or private.

Laws 2020, LB803, § 2.
Neb. Rev. Stat. § 66-733 — NE Code / Chapter 66 / Section 66-733
66-733
Status: in_force

(1) All motor fuel producers, suppliers, distributors, wholesalers, and importers licensed under section 3-149 or 66-484 and all retailers licensed under section 66-6,106 shall jointly furnish a cash bond to the state to secure the payment of all fuel taxes.

(2) The cash bond shall be held by the State Treasurer in a motor fuel trust fund, which fund is hereby created, for the benefit of producers, suppliers, distributors, wholesalers, importers, and retailers. No producer, supplier, distributor, wholesaler, importer, or retailer shall have any claim or rights against the fund as a separate person. Any money in the diesel fuel importers trust fund and the motor vehicle fuel importers trust fund on March 30, 1995, shall be transferred to the motor fuel trust fund on such date.

(3) All funds in the trust fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act and may be pooled with other funds for the purposes of section 72-1267 .

Laws 1985, LB 273, § 25;

R.S.1943, (1990), § 66-610.01;

Laws 1991, LB 627, § 128;

Laws 1994, LB 1066, § 52;

Laws 1994, LB 1160, § 104;

Laws 1995, LB 182, § 56;

Laws 2004, LB 983, § 53.

Nebraska Capital Expansion Act, see section 72-1269 .

Nebraska State Funds Investment Act, see section 72-1260 .
Neb. Rev. Stat. § 60-119.02 — NE Code / Chapter 60 / Section 60-119.02
View Statute 60-119.02
Status: in_force

Licensed dealer means a motor vehicle dealer, motorcycle dealer, or trailer dealer licensed under the Motor Vehicle Industry Regulation Act.

Laws 2017, LB263, § 9.

Motor Vehicle Industry Regulation Act, see section 60-1401 .
Neb. Rev. Stat. § 69-2601 — NE Code / Chapter 69 / Section 69-2601
View Statute 69-2601
Status: in_force

Sections 69-2601 to 69-2619 shall be known and may be cited as the Assistive Technology Regulation Act.

Laws 1997, LB 802, § 1.
Neb. Rev. Stat. § 38-2221 — NE Code / Chapter 71 / Section 38-2221
38-2221
Status: in_force

An applicant for a license to practice as a licensed practical nurse shall submit satisfactory proof that the applicant has completed four years of high school study or its equivalent as determined by the board and has completed the basic curriculum in and holds a diploma from an approved program of nursing. There is no minimum age requirement for licensure as a licensed practical nurse.

Laws 1955, c. 272, § 8, p. 859;

Laws 1974, LB 811, § 13;

Laws 1975, LB 422, § 17;

Laws 1980, LB 847, § 19;

Laws 1989, LB 344, § 7;

Laws 1995, LB 563, § 32;

Laws 1997, LB 752, § 158;

Laws 1999, LB 594, § 42;

Laws 2003, LB 242, § 47;

R.S.1943, (2003), § 71-1,132.37;

Laws 2007, LB463, § 777.

Credentialing, general requirements and issuance procedures, see section 38-121 et seq.
Neb. Rev. Stat. § 13-3306.01 — NE Code / Chapter 13 / Section 13-3306.01
View Statute 13-3306.01
Status: in_force

An inland port authority located within the boundaries of a city of the metropolitan class shall:

(1) Create and operate an innovation district;

(2) Organize and conduct quarterly public input meetings to receive public input regarding concerns, ideas, and priorities for economic development initiatives within the inland port district. The public input meetings shall provide a platform for dialogue and collaboration between residents, the inland port authority, local government officials, and other stakeholders;

(3) Within ninety days after the receipt of grant funds described in section 13-3314 , and annually thereafter, conduct a community survey. Such surveys may be distributed online or through regular United States mail or may be conducted in person to ensure inclusivity and accessibility. The data collected shall help identify key areas for economic development focus within the inland port district and inform decisionmaking processes;

(4) Only use the grant funds described in section 13-3314 within the inland port district;

(5) Provide direct oversight of the operation of any innovation hub located within a city of the metropolitan class that is located within two miles of a major airport;

(6) Create and maintain a community advisory committee consisting of nine members that include (a) at least two owners of residential property located within the inland port district, (b) at least two owners of businesses located within the inland port district, (c) a member of the city council of such city of the metropolitan class whose city council district is located within the inland port district, (d) a member of the Legislature whose legislative district is located within the inland port district, and (e) a youth representative or someone closely involved with youth in the community. A single member may satisfy more than one qualification described in subdivisions (6)(a) through (e) of this section;

(7) Within one year after the receipt of grant funds described in section 13-3314 , hire a consultant to create a financial pro forma and vision and provide recommendations relating to which innovation district model or blended models should be used by the inland port authority;

(8) Within three years after the receipt of grant funds described in section 13-3314 , contract with or provide grants to developers or landowners to construct twenty single-family homes and a minimum of one hundred fifty new housing units within the inland port district; and

(9) On or before December 31 of each year, electronically submit a report to the Urban Affairs Committee of the Legislature and the Clerk of the Legislature regarding current, completed, and future projects, how such projects relate to the inland port authority's vision and financial pro forma, and other areas of opportunity.

Laws 2024, LB164, § 7.
Neb. Rev. Stat. § 18-2115 — NE Code / Chapter 18 / Section 18-2115
View Statute 18-2115
Status: in_force

(1) The planning commission or board of the city shall hold a public hearing on any redevelopment plan or substantial modification thereof after giving notice of the hearing as provided in section 18-2115.01 .

(2) After the hearing required under subsection (1) of this section, the governing body of the city shall hold a public hearing on any redevelopment plan or substantial modification thereof after giving notice of the hearing as provided in section 18-2115.01 . At the public hearing, all interested parties shall be afforded a reasonable opportunity to express their views respecting the proposed redevelopment plan.

(3) For purposes of this section, substantial modification means a change to a redevelopment plan that (a) materially alters or reduces existing areas or structures otherwise available for public use or access, (b) substantially alters the use of the community redevelopment area as contemplated in the redevelopment plan, or (c) increases the amount of ad valorem taxes pledged under section 18-2150 by more than five percent, if the amount of such taxes is included in the redevelopment plan.

(4) This section shall not apply to a redevelopment plan that receives an expedited review under section 18-2155 .

Laws 1951, c. 224, § 6(8), p. 807;

R.R.S.1943, § 14-1615;

Laws 1957, c. 52, § 10, p. 258;

R.R.S.1943, § 19-2615;

Laws 1995, LB 140, § 1;

Laws 1997, LB 875, § 10;

Laws 2014, LB679, § 2;

Laws 2018, LB874, § 12;

Laws 2020, LB1003, § 175;

Laws 2020, LB1021, § 9.
Neb. Rev. Stat. § 51-406 — NE Code / Chapter 51 / Section 51-406
View Statute 51-406
Status: in_force

Any books, collection of books or other property of the Nebraska Library Commission may be loaned to any library, under such rules for the safekeeping, preservation, care, handling and management of the same as may be fixed by the Nebraska Library Commission.

Laws 1935, c. 115, § 6, p. 371;

C.S.Supp.,1941, § 51-506;

R.S.1943, § 51-406;

Laws 1972, LB 1033, § 10.
Neb. Rev. Stat. § 35-1326 — NE Code / Chapter 35 / Section 35-1326
View Statute 35-1326
Status: in_force

Any city, village, or rural or suburban fire protection district conducting a program may enter into an administrative services agreement with an appropriate organization authorized to conduct business in Nebraska to administer the service award benefit programs provided for in the Volunteer Emergency Responders Recruitment and Retention Act. No such agreement shall be entered into unless it will result in administrative economy and will be in the best interests of the participating cities, villages, and fire protection districts and the participants in such programs.

Laws 1999, LB 849, § 26;

Laws 2001, LB 808, § 18.
Neb. Rev. Stat. § 47-204 — NE Code / Chapter 47 / Section 47-204
View Statute 47-204
Status: in_force

The officer in charge of any municipal jail shall keep a written record which shall show the name of each person confined, the date of the commencement and termination of his or her confinement, the nature of the charge against him or her, and the medical service provided. Such officer shall keep such further records as may be prescribed by the rules of the Jail Standards Board. The records so kept shall be subject to the inspection of any person and to the public generally and shall be kept for such periods of time as may be prescribed by the rules of the State Records Administrator.

Laws 1915, c. 208, § 4, p. 463;

C.S.1922, § 3013;

C.S.1929, § 47-118;

R.S.1943, § 47-204;

Laws 1971, LB 271, § 1;

Laws 1975, LB 417, § 37;

Laws 1996, LB 233, § 15.
Neb. Rev. Stat. § 66-1859 — NE Code / Chapter 57 / Section 66-1859
66-1859
Status: in_force

Sections 66-1858 to 66-1864 shall be applicable to a jurisdictional utility only when it is operating in a county in which there is located the natural gas service area, or portion of the natural gas service area, of a metropolitan utilities district and only with regard to matters arising within any such county. Within the limits of a municipal county, the provisions of sections 66-1858 to 66-1864 shall be applicable to the extent and in the manner provided by the Legislature as required by section 13-2802 .

Laws 1999, LB 78, § 3;

Laws 2001, LB 142, § 52;

R.S.1943, (2004), § 57-1302;

Laws 2006, LB 1249, § 6.
Neb. Rev. Stat. § 23-3520 — NE Code / Chapter 23 / Section 23-3520
23-3520
Status: in_force

The provisions of sections 23-3520 to 23-3525 are not intended to limit any preexisting rights to charge and collect for services rendered prior to the passage of sections 23-3520 to 23-3525 had by hospitals which are created and existing under the general powers of counties of this state or under the provisions of sections 23-3501 to 23-3519 and 23-3528 to 23-3572 .

Laws 1971, LB 908, § 1;

R.S.1943, (1987), § 23-343.68.
Neb. Rev. Stat. § 47-114 — NE Code / Chapter 47 / Section 47-114
View Statute 47-114
Status: in_force

The sheriff or such other person as may be charged with the administrative direction of the jail shall visit the jail in person and examine into the condition of each prisoner at least once in each month, and once during each term of the district court.

R.S.1866, c. 29, § 12, p. 246;

R.S.1913, § 3540;

C.S.1922, § 3007;

C.S.1929, § 47-112;

R.S.1943, § 47-114;

Laws 1984, LB 394, § 18.
Neb. Rev. Stat. § 3-329 — NE Code / Chapter 3 / Section 3-329
View Statute 3-329
Status: in_force

In any case in which airport zoning regulations adopted under the Airport Zoning Act, although generally reasonable, are held by a court to interfere with the use or enjoyment of a particular structure or parcel of land to such an extent or to be so onerous in their application to such a structure or parcel of land as to constitute a taking or deprivation of that property in violation of the Constitution of Nebraska or the Constitution of the United States, such holding shall not affect the application of such regulations to other structures and parcels of land.

Laws 1945, c. 233, § 11(6), p. 690;

Laws 2013, LB140, § 18.
Neb. Rev. Stat. § 17-604 — NE Code / Chapter 17 / Section 17-604
View Statute 17-604
Status: in_force

A city of the second class or village may enact ordinances or bylaws to regulate and prescribe the powers, duties, and compensation of officers and to require from all officers, elected or appointed, bonds and security or evidence of equivalent insurance for the faithful performance of their duties. The city or village may pay the premium for such bonds or insurance coverage.

Laws 1879, § 69, XIII, p. 214;

Laws 1881, c. 23, § 8, XIII, p. 176;

Laws 1885, c. 20, § 1, XIII, p. 166;

Laws 1887, c. 12, § 1, XIII, p. 295;

R.S.1913, § 5146;

C.S.1922, § 4321;

C.S.1929, § 17-512;

R.S.1943, § 17-604;

Laws 1965, c. 68, § 1, p. 288;

Laws 2007, LB347, § 12;

Laws 2017, LB133, § 203.
Neb. Rev. Stat. § 1-156 — NE Code / Chapter 1 / Section 1-156
View Statute 1-156
Status: in_force

No corporation shall assume or use the title or designation certified public accountant or public accountant nor shall any corporation assume or use the title or designation certified accountant, chartered accountant, enrolled accountant, licensed accountant, registered accountant, or any other title or designation likely to be confused with certified public accountant or any of the abbreviations C.P.A., P.A., C.A., E.A., R.A., L.A., or similar abbreviations likely to be confused with C.P.A., except that a corporation which is registered under section 1-134 and holds a permit issued under subdivision (1)(c) of section 1-136 which is not revoked or suspended and all of such corporation's offices in this state for the practice of public accountancy are maintained and registered as required under section 1-135 , may use the words accountant, auditor, and other appropriate words to indicate that it is engaged in the practice of public accountancy but may not use the title or designation certified public accountant, public accountant, certified accountant, chartered accountant, enrolled accountant, licensed accountant, registered accountant, or any other title or designation likely to be confused with certified public accountant or any of the abbreviations C.P.A., C.A., E.A., L.A., R.A., or similar abbreviations likely to be confused with C.P.A.

Laws 1957, c. 1, § 51, p. 73;

Laws 1997, LB 114, § 46;

Laws 2009, LB31, § 28.
Neb. Rev. Stat. § 43-3716 — NE Code / Chapter 43 / Section 43-3716
View Statute 43-3716
Status: in_force

A court appointed special advocate volunteer shall be immune from civil liability to the full extent provided in the federal Volunteer Protection Act of 1997.

Laws 2000, LB 1167, § 39.
Neb. Rev. Stat. § 46-1017 — NE Code / Chapter 46 / Section 46-1017
View Statute 46-1017
Status: in_force

The board of directors shall annually elect a chairman, vice-chairman, secretary and treasurer for a term of one year and until a successor is elected and qualified.

Laws 1967, c. 279, § 17, p. 755.
Neb. Rev. Stat. § 19-2423 — NE Code / Chapter 19 / Section 19-2423
View Statute 19-2423
Status: in_force

The owner appealing a special assessment pursuant to section 19-2422 shall, within ten days from the levy of such special assessment, file a notice of appeal with the city clerk or village clerk and shall post a bond in the amount of two hundred dollars conditioned that such appeal shall be prosecuted without delay and the appellant shall pay all costs charged against him or her.

Laws 1975, LB 468, § 2;

Laws 2019, LB193, § 161.

Plaintiffs did not waive their right to contest the assessment for a sanitary sewer extension district by failing to file notice of appeal within 10 days of the levy. Plaintiffs attacked the formation of the district, not the amount of assessments that have been levied against their property. A special assessment is subject to collateral attack for a fundamental defect. Christensen v. City of Tekamah, 230 Neb. 576, 432 N.W.2d 798 (1988).

Plaintiffs did not waive their right to contest the assessment for a sanitary sewer extension district by failing to file notice of appeal within 10 days of the levy. Plaintiffs attacked the formation of the district, not the amount of assessments that have been levied against their property. A special assessment is subject to collateral attack for a fundamental defect. Christensen v. City of Tekamah, 230 Neb. 576, 432 N.W.2d 798 (1988).
Neb. Rev. Stat. § 48-645 — NE Code / Chapter 48 / Section 48-645
View Statute 48-645
Status: in_force

(1) Any agreement by an individual to waive, release, or commute his or her rights to benefits or any other rights under the Employment Security Law shall be void.

(2) Any agreement by an individual in the employ of any person or concern to pay all or any portion of an employer's contributions required under such law from such employer, shall be void.

(3) No employer shall:

(a) Directly or indirectly make, require, or accept any deduction from wages to finance the employer's contributions required from him or her;

(b) Require or accept any waiver of any right hereunder by any individual in his or her employ;

(c) Discriminate in regard to the hiring, rehiring, or tenure of work of any individual on account of any claim made by such individual for benefits under the Employment Security Law; or

(d) Obstruct or impede the filing of claims for benefits in any manner.

(4) Any employer, officer, or agent of an employer who violates any provision of this section shall be guilty of a Class II misdemeanor.

Laws 1937, c. 108, § 15, p. 399;

Laws 1941, c. 94, § 11, p. 399;

C.S.Supp.,1941, § 48-714;

R.S.1943, § 48-645;

Laws 1977, LB 40, § 292;

Laws 1985, LB 339, § 30;

Laws 2017, LB172, § 59.