FrankGoortani/open-us-law huggingface dataset:
Neb. Rev. Stat. § 13-2814 — NE Code / Chapter 13 / Section 13-2814
View Statute 13-2814
Status: in_force

(1) The Tax Commissioner shall administer all sales and use taxes adopted under section 13-2813 . The Tax Commissioner may prescribe forms and adopt and promulgate rules and regulations in conformity with the Nebraska Revenue Act of 1967, as amended, for the making of returns and for the ascertainment, assessment, and collection of taxes. The council shall furnish a certified copy of the adopting or repealing resolution to the Tax Commissioner in accordance with such rules and regulations. The tax shall begin the first day of the next calendar quarter following receipt by the Tax Commissioner of the certified copy of the adopted resolution if the certified copy of the adopted resolution is received sixty days prior to the start of the next calendar quarter.

(2) For resolutions containing a termination date, the termination date is the first day of a calendar quarter. The council shall furnish a certified statement to the Tax Commissioner no more than one hundred twenty days and at least sixty days before the termination date stating that the termination date in the resolution is still valid. If the certified statement is not furnished within the prescribed time, the tax shall remain in effect and the Tax Commissioner shall continue to collect the tax until the first day of the calendar quarter which is at least sixty days after receipt of the certified statement notwithstanding the termination date stated in the resolution.

(3) The Tax Commissioner shall collect the sales and use tax concurrently with collection of a state tax in the same manner as the state tax is collected. The Tax Commissioner shall remit monthly the proceeds of the tax to the municipal county imposing the tax, after deducting the amount of refunds made and three percent of the remainder as an administrative fee necessary to defray the cost of collecting the tax and the expenses incident thereto. The Tax Commissioner shall keep full and accurate records of all money received and distributed. All receipts from the three percent administrative fee shall be deposited in the Municipal Equalization Fund.

(4) Upon any claim of illegal assessment and collection, the taxpayer has the same remedies as provided for claims of illegal assessment and collection of the state tax. It is the intention of the Legislature that the provisions of law which apply to the recovery of state taxes illegally assessed and collected apply to the recovery of sales and use taxes illegally assessed and collected under section 13-2813 .

Laws 2001, LB 142, § 14;

Laws 2003, LB 381, § 2;

Laws 2005, LB 274, § 223;

Laws 2011, LB211, § 2.

Nebraska Revenue Act of 1967, see section 77-2701 .
Neb. Rev. Stat. § 59-1401 — NE Code / Chapter 59 / Section 59-1401
View Statute 59-1401
Status: in_force

Sections 59-1401 to 59-1406 shall be known and may be cited as the Music Licensing Agency Act.

Laws 1945, c. 139, § 1, p. 439;

Laws 1993, LB 121, § 376;

Laws 2018, LB1120, § 30.
Neb. Rev. Stat. § 69-2405 — NE Code / Chapter 69 / Section 69-2405
View Statute 69-2405
Status: in_force

Upon the receipt of an application for a certificate, the chief of police or sheriff shall issue a certificate or deny a certificate and furnish the applicant the specific reasons for the denial in writing. The chief of police or sheriff shall be permitted up to three days in which to conduct an investigation to determine whether the applicant is prohibited by law from purchasing or possessing a handgun. If the certificate or denial is mailed to the applicant, it shall be mailed to the applicant's address by first-class mail within the three-day period. If it is determined that the purchase or possession of a handgun by the applicant would be in violation of applicable federal, state, or local law, the chief of police or sheriff shall deny the certificate. In computing the three-day period, the day of receipt of the application shall not be included and the last day of the three-day period shall be included. The three-day period shall expire at 11:59 p.m. of the third day unless it is a Saturday, Sunday, or legal holiday in which event the period shall run until 11:59 p.m. of the next day which is not a Saturday, Sunday, or legal holiday. No later than the end of the three-day period the chief of police or sheriff shall issue or deny such certificate and, if the certificate is denied, furnish the applicant the specific reasons for denial in writing. No civil liability shall arise to any law enforcement agency if such law enforcement agency complies with sections 69-2401 , 69-2403 to 69-2408 , and 69-2409.01 .

Laws 1991, LB 355, § 4;

Laws 1996, LB 1055, § 3;

Laws 2006, LB 1227, § 3.
Neb. Rev. Stat. § 71-2499 — NE Code / Chapter 71 / Section 71-2499
View Statute 71-2499
Status: in_force

Any individual or entity, including, but not limited to, a prescription drug manufacturer or health care facility, may donate prescription drugs, over-the-counter medicines and products, and supplies to the program. A health care facility or pharmacy may charge a handling fee for distributing or dispensing prescription drugs or supplies under the program.

Laws 2024, LB1035, § 4.
Neb. Rev. Stat. § 39-1617 — NE Code / Chapter 39 / Section 39-1617
View Statute 39-1617
Status: in_force

Pending final redemption of bond or bonds for improving the road, roads, highway, or street, the county treasurer is hereby authorized to invest such sinking fund in interest-bearing time certificates of deposit in depositories approved and authorized to receive county money, but in no greater amount in any depository than the same is authorized to receive deposits of county funds; and the interest arising from such certificate of deposit shall be credited to its respective sinking fund as provided by sections 39-1601 to 39-1636 .

Laws 1957, c. 155, art. III, § 17, p. 531.
Neb. Rev. Stat. § 43-4630 — NE Code / Chapter 43 / Section 43-4630
View Statute 43-4630
Status: in_force

The Uniform Deployed Parents Custody and Visitation Act does not affect the validity of a temporary court order concerning custodial responsibility during deployment which was entered before January 1, 2016.

Laws 2015, LB219, § 30.
Neb. Rev. Stat. § 13-320 — NE Code / Chapter 13 / Section 13-320
View Statute 13-320
Status: in_force

For purposes of sections 13-318 to 13-326 , public safety services means crime prevention, offender detention, and firefighter, police, medical, ambulance, or other emergency services.

Laws 2011, LB106, § 1.
Neb. Rev. Stat. § 71-942 — NE Code / Chapter 71 / Section 71-942
View Statute 71-942
Status: in_force

The Governor may appoint an agent to demand of the executive authority of another state any person who is located in such other state, who was receiving treatment at a treatment facility or program in this state pursuant to the Nebraska Mental Health Commitment Act, the Sex Offender Commitment Act, or section 29-1823 , 29-2203 , or 29-3701 to 29-3704 , and who is absent without authorization from such treatment facility or program. The demand shall be accompanied by a certified copy of the order of commitment and a sworn statement by the administrator of the treatment facility or program stating that (1) the person is absent without authorization, (2) the administrator or program director of such treatment facility or program believes that such person is currently dangerous to himself, herself, or others, and (3) the treatment facility or program is willing to accept the person back for further treatment. This section does not prevent extradition under the Uniform Criminal Extradition Act if such act applies.

Laws 1996, LB 1155, § 115;

R.S.1943, (1999), § 83-1074;

Laws 2004, LB 1083, § 62;

Laws 2006, LB 1199, § 39.

Sex Offender Commitment Act, see section 71-1201 .

Uniform Criminal Extradition Act, see section 29-758 .
Neb. Rev. Stat. § 58-271 — NE Code / Chapter 58 / Section 58-271
View Statute 58-271
Status: in_force

Neither the Nebraska Investment Finance Authority Act nor anything contained in such act is or shall be construed as a restriction or limitation upon any powers which the authority might otherwise have under any other law of this state, and such act is cumulative to such powers. Such act does and shall be construed to provide a complete, additional, and alternative method for the doing of the things authorized and shall be regarded as supplemental and additional to powers conferred by any other laws. The issuance of bonds under the provisions of such act need not comply with the requirements of any other state laws applicable to the issuance of bonds, notes, and other obligations. No proceedings, notice, or approval shall be required for the issuance of any bonds or any instrument or the security therefor, except as provided in such act. All projects for which funds are advanced, loaned, or otherwise provided by the authority under such act must be in compliance with any land-use, zoning, subdivision, and other laws of this state applicable to the lands upon which such project is to be constructed or located.

Laws 1983, LB 626, § 71.
Neb. Rev. Stat. § 22-134 — NE Code / Chapter 22 / Section 22-134
View Statute 22-134
Status: in_force

The county of Gage is bounded as follows: Commencing at the southeast corner of township one, north, of range eight, east; thence north to the northeast corner of township six, north, of range eight, east; thence west to the northwest corner of township six, north, of range five, east; thence south along the range line, dividing ranges four and five, east, to the southern boundary line of the state; and thence east along the state line to the place of beginning.

G.S.1873, c. 12, § 22, p. 216;

R.S.1913, § 847;

C.S.1922, § 749;

C.S.1929, § 25-136;

R.S.1943, § 22-134.
Neb. Rev. Stat. § 39-1507 — NE Code / Chapter 39 / Section 39-1507
View Statute 39-1507
Status: in_force

The county highway superintendent shall have control, government, and supervision of all the public roads and bridges in the county under the general supervision and control of the county board. Before entering upon the duties of his office he shall execute to the county a bond in the sum of five thousand dollars, to be approved by the county board, conditioned for the faithful performance of his duties, and to account for all funds and property that may come into his possession. The county highway superintendent shall prepare and file an annual inventory statement of county personal property in his custody or possession as provided in sections 23-346 to 23-350 .

Laws 1957, c. 155, art. II, § 7, p. 515.
Neb. Rev. Stat. § 19-5706 — NE Code / Chapter 19 / Section 19-5706
View Statute 19-5706
Status: in_force

The Department of Economic Development may consult with statewide associations representing municipal officials, economic developers, the Department of Transportation, and the Department of Water, Energy, and Environment in order to carry out the Municipality Infrastructure Aid Act.

Laws 2024, LB600, § 6;

Laws 2025, LB317, § 44.
Neb. Rev. Stat. § 28-322.04 — NE Code / Chapter 28 / Section 28-322.04
View Statute 28-322.04
Status: in_force

(1) For purposes of this section:

(a) Person means an individual employed by the Department of Health and Human Services and includes, but is not limited to, any individual working in central administration or regional service areas or facilities of the department and any individual to whom the department has authorized or delegated control over a protected individual or a protected individual's activities, whether by contract or otherwise; and

(b) Protected individual means an individual in the care or custody of the department.

(2) A person commits the offense of sexual abuse of a protected individual if the person subjects a protected individual to sexual penetration or sexual contact as those terms are defined in section 28-318 . It is not a defense to a charge under this section that the protected individual consented to such sexual penetration or sexual contact.

(3) Any person who subjects a protected individual to sexual penetration is guilty of sexual abuse of a protected individual in the first degree. Sexual abuse of a protected individual in the first degree is a Class IIA felony.

(4) Any person who subjects a protected individual to sexual contact is guilty of sexual abuse of a protected individual in the second degree. Sexual abuse of a protected individual in the second degree is a Class IIIA felony.

Laws 2003, LB 17, § 2;

Laws 2007, LB296, § 26;

Laws 2015, LB605, § 21.

Registration of sex offenders, see sections 29-4001 to 29-4014 .

Under this section, the word "subject" means to cause to undergo the action of something specified. State v. Wood, 296 Neb. 738, 895 N.W.2d 701 (2017).

Under this section, the word "subject" means to cause to undergo the action of something specified. State v. Wood, 296 Neb. 738, 895 N.W.2d 701 (2017).
Neb. Rev. Stat. § 37-1715 — NE Code / Chapter 37 / Section 37-1715
View Statute 37-1715
Status: in_force

Request for proposals means the documentation by which the commission solicits proposals.

Laws 2018, LB775, § 16.
Neb. Rev. Stat. § 45-1206 — NE Code / Chapter 45 / Section 45-1206
View Statute 45-1206
Status: in_force

The Nebraska Construction Prompt Pay Act shall not modify the remedies available to any person under the terms of a contract in existence prior to October 1, 2010, or by any other statute.

Laws 2010, LB552, § 6.
Neb. Rev. Stat. § 54-308 — NE Code / Chapter 54 / Section 54-308
View Statute 54-308
Status: in_force

When the stock of any resident of the State of Nebraska shall mix with any drove of any animals, it shall be the duty of the drover or drovers, or person in charge of such drove, to cut out and separate such stock from such droves immediately. Every person, either owner or drover, or otherwise connected with such drove, who shall neglect to comply with the provisions of this section, shall be fined in any sum not exceeding one thousand dollars.

Laws 1879, § 7, p. 69;

R.S.1913, § 102;

C.S.1922, § 110;

C.S.1929, § 54-307;

R.S.1943, § 54-308.
Neb. Rev. Stat. § 13-921 — NE Code / Chapter 23 / Section 13-921
13-921
Status: in_force

After January 1, 1988, all suits against any employee of a political subdivision for money on account of damage to or loss of property or personal injury to or the death of any person caused by any negligent or wrongful act or omission of the employee while acting within the scope of his or her office or employment and occurring prior to May 13, 1987, shall be forever barred unless the party seeking recovery had, within one year after such claim accrued, submitted a claim in writing to the governing body of the political subdivision in accordance with section 13-905 .

Laws 1987, LB 258, § 2;

R.S.Supp.,1987, § 23-2416.02.

A negligence cause of action arising from acts of an employee of a political subdivision which occurred prior to May 13, 1987, is controlled by this section, for which no explicit statute of limitations is provided. Gatewood v. Powell, 1 Neb. App. 749, 511 N.W.2d 159 (1993).

A negligence cause of action arising from acts of an employee of a political subdivision which occurred prior to May 13, 1987, is controlled by this section, for which no explicit statute of limitations is provided. Gatewood v. Powell, 1 Neb. App. 749, 511 N.W.2d 159 (1993).
Neb. Rev. Stat. § 30-3204 — NE Code / Chapter 24 / Section 30-3204
30-3204
Status: in_force

Trust funds received by administrators, executors, trustees or guardians may be kept invested in the securities received by them unless it shall be otherwise ordered by the court of appointment or unless the instrument under which such trust was created shall direct that a change of investments shall be made, and they shall not be liable for any loss that may occur through the depreciation of such securities. The provisions of this section and section 30-3201 shall in no manner affect the right of fiduciaries to continue the investments existing before August 9, 1933, that do not conform to the standards contained in said sections, but any investments so held that do conform, or subsequently acquired under the provisions of said sections may be continued notwithstanding changes in conditions of the security or the obligor that would render such securities ineligible for further investments.

Laws 1933, c. 64, § 2, p. 300;

C.S.Supp.,1941, § 27-602;

R.S.1943, § 24-602;

R.S.1943, (1985), § 24-602.

This section is not applicable where the will directs that securities of deceased be converted into cash. Bates v. Scottsbluff Nat. Bank, 190 Neb. 456, 209 N.W.2d 165 (1973).

This section is not applicable where the will directs that securities of deceased be converted into cash. Bates v. Scottsbluff Nat. Bank, 190 Neb. 456, 209 N.W.2d 165 (1973).
Neb. Rev. Stat. § 57-1609 — NE Code / Chapter 57 / Section 57-1609
View Statute 57-1609
Status: in_force

Before issuing a permit, the commission shall consult with the Department of Water, Energy, and Environment and the Underground Injection Control program permitting authority.

Laws 2021, LB650, § 9;

Laws 2025, LB317, § 318.
Neb. Rev. Stat. § 12-517 — NE Code / Chapter 12 / Section 12-517
View Statute 12-517
Status: in_force

Burial lots sold by such association shall be for the sole purpose of interments, shall be subject to the rules prescribed by the association, and shall be exempt from taxation, execution, attachment, or any other claim, lien or process whatever, if used exclusively for burial purposes and in nowise with a view to profit.

R.S.1866, c. 25, § 50, p. 207;

R.S.1913, § 684;

C.S.1922, § 593;

C.S.1929, § 13-506;

R.S.1943, § 12-517.

Unsold burial lots are not exempt from special improvement assessment. Greenwood Cemetery v. City of Wayne, 110 Neb. 300, 193 N.W. 734 (1923).

Unsold burial lots are not exempt from special improvement assessment. Greenwood Cemetery v. City of Wayne, 110 Neb. 300, 193 N.W. 734 (1923).
Neb. Rev. Stat. § 49-1463 — NE Code / Chapter 49 / Section 49-1463
View Statute 49-1463
Status: in_force

(1) Any person who fails to file a campaign statement with the commission under sections 49-1459 to 49-1463 shall pay to the commission a late filing fee of twenty-five dollars for each day the campaign statement remains not filed in violation of this section, not to exceed seven hundred fifty dollars.

(2) Any committee which fails to file a statement of exemption with the commission under subsection (2) of section 49-1459 shall pay to the commission a late filing fee of twenty-five dollars for each day the statement of exemption remains not filed in violation of this section, not to exceed two hundred twenty-five dollars.

Laws 1976, LB 987, § 63;

Laws 1980, LB 535, § 13;

Laws 1998, LB 632, § 4;

Laws 1999, LB 416, § 12;

Laws 2006, LB 188, § 14;

Laws 2013, LB79, § 14.
Neb. Rev. Stat. § 44-1201 — NE Code / Chapter 44 / Section 44-1201
View Statute 44-1201
Status: in_force

Individuals, partnerships, limited liability companies, and corporations in this state, hereby designated as subscribers, are hereby authorized to exchange reciprocal or interinsurance contracts with each other or with individuals, partnerships, limited liability companies, and corporations of other states and countries providing indemnity among themselves from any loss which may be insured against under other provisions of the laws excepting life insurance.

Laws 1917, c. 189, § 1, p. 458;

Laws 1919, c. 190, tit. V, art. XV, § 1, p. 681;

C.S.1922, § 7969;

C.S.1929, § 44-1501;

R.S.1943, § 44-1201;

Laws 1993, LB 121, § 229.

Defendant was a reciprocal insurance exchange authorized under this article to write public liability automobile insurance. Davis v. Highway Motor Underwriters, 120 Neb. 734, 235 N.W. 325 (1931).

Defendant was a reciprocal insurance exchange authorized under this article to write public liability automobile insurance. Davis v. Highway Motor Underwriters, 120 Neb. 734, 235 N.W. 325 (1931).
Neb. Rev. Stat. § 69-2112 — NE Code / Chapter 69 / Section 69-2112
View Statute 69-2112
Status: in_force

(1) Any advertisement for a consumer rental purchase agreement which refers to or states the amount of any payment or the right to acquire ownership for any specific item shall also state clearly and conspicuously the following if applicable:

(a) That the transaction advertised is a consumer rental purchase agreement;

(b) The total of payments to acquire ownership; and

(c) That the consumer acquires no ownership rights until the total of payments to acquire ownership is paid.

(2) Any owner or employee of any medium in which an advertisement appears or through which it is disseminated shall not be liable under this section.

(3) Subsection (1) of this section shall not apply to an advertisement which does not refer to a specific item of property, which does not refer to or state the amount of any payment, or which is published in the yellow pages of a telephone directory or any similar directory of business.

(4) With respect to matters specifically governed by the federal Consumer Credit Protection Act, 15 U.S.C. 1601 et seq., as such act existed on January 1, 2025, compliance with such act shall satisfy the requirements of this section.

Laws 1989, LB 681, § 12;

Laws 2001, LB 641, § 7;

Laws 2011, LB76, § 8;

Laws 2016, LB761, § 3;

Laws 2019, LB259, § 11;

Laws 2020, LB909, § 51;

Laws 2021, LB363, § 32;

Laws 2022, LB707, § 46;

Laws 2023, LB92, § 79;

Laws 2024, LB1074, § 92;

Laws 2025, LB251, § 34.
Neb. Rev. Stat. § 44-923 — NE Code / Chapter 44 / Section 44-923
View Statute 44-923
Status: in_force

In addition to any other remedies available under the laws of this state, each violation of the Privacy of Insurance Consumer Information Act and any rules and regulations adopted and promulgated under the act shall be an unfair trade practice in the business of insurance subject to the Unfair Insurance Trade Practices Act.

Laws 2001, LB 52, § 23.

Unfair Insurance Trade Practices Act, see section 44-1521 .
Neb. Rev. Stat. § 21-2439 — NE Code / Chapter 21 / Section 21-2439
View Statute 21-2439
Status: in_force

Control-share acquisition shall mean an acquisition, directly or indirectly, by an acquiring person of ownership of voting stock of an issuing public corporation that, except for the Shareholders Protection Act, would, when added to all other shares of the issuing public corporation owned by the acquiring person, entitle the acquiring person, immediately after the acquisition, to exercise or direct the exercise of a new range of voting power within any of the following ranges of voting power: (1) At least twenty percent but less than thirty-three and one-third percent; (2) at least thirty-three and one-third percent but less than or equal to fifty percent; or (3) over fifty percent.

The acquisition of any shares of an issuing public corporation shall not constitute a control-share acquisition if the acquisition is consummated in any of the following circumstances: (a) Before April 9, 1988; (b) pursuant to a contract existing before April 9, 1988; (c) pursuant to the laws of descent and distribution; (d) pursuant to the satisfaction of a pledge or other security interest created in good faith and not for the purpose of circumventing the Shareholders Protection Act; (e) pursuant to a merger or plan of share exchange effected in compliance with sections 21-2,161 to 21-2,168 if the issuing public corporation is a party to the plan of merger or plan of share exchange; or (f) from a person who owns over fifty percent of the shares of an issuing public corporation and who acquired the shares prior to April 9, 1988.

All shares, the ownership of which is acquired within a one-hundred-twenty-day period, and all shares, the ownership of which is acquired pursuant to a plan to make a control-share acquisition, shall be deemed to have been acquired in the same acquisition.

Laws 1988, LB 1110, § 9;

Laws 1995, LB 109, § 211;

Laws 2014, LB749, § 274.