FrankGoortani/open-us-law huggingface dataset:
Neb. Rev. Stat. § 66-1424 — NE Code / Chapter 66 / Section 66-1424
View Statute 66-1424
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 may 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 thirty 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 thirty-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 last 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 2018, LB177, § 10;

Laws 2020, LB944, § 76.

Administrative Procedure Act, see section 84-920 .
Neb. Rev. Stat. § 38-194 — NE Code / Chapter 38 / Section 38-194
View Statute 38-194
Status: in_force

If the order issued regarding discipline of a credential is adverse to the credential holder, the costs shall be charged to him or her as in ordinary civil actions in the district court, but if the state is the unsuccessful party, the costs shall be paid out of any money in the Professional and Occupational Credentialing Cash Fund available for that purpose. Witness fees and costs may be taxed according to the rules prevailing in the district court.

Laws 1927, c. 167, § 56, p. 468;

C.S.1929, § 71-611;

R.S.1943, § 71-157;

Laws 1986, LB 286, § 55;

Laws 1986, LB 579, § 47;

Laws 1994, LB 1210, § 35;

Laws 1996, LB 1044, § 386;

Laws 1997, LB 307, § 118;

Laws 2003, LB 242, § 21;

R.S.1943, (2003), § 71-157;

Laws 2007, LB463, § 94.
Neb. Rev. Stat. § 71-648 — NE Code / Chapter 71 / Section 71-648
View Statute 71-648
Status: in_force

Birth defects and allied diseases shall be reported by physicians, hospitals, and persons in attendance at births in the manner and on such forms as may be prescribed by the department. Such reports may be included in the monthly report to the department on births as required by section 71-610 . Such reports shall be forwarded to the department no later than the tenth day of the succeeding month after the birth. When objection is made by either parent to furnishing information relating to the medical and health condition of a live-born child because of conflict with religion, such information shall not be required to be entered as provided in this section.

Laws 1972, LB 1203, § 4;

Laws 1992, LB 1019, § 60;

Laws 1993, LB 536, § 66;

Laws 1996, LB 1044, § 549;

Laws 2007, LB296, § 447.

Medically handicapped child, report of birth, see section 71-1405 .
Neb. Rev. Stat. § 29-3210 — NE Code / Chapter 29 / Section 29-3210
View Statute 29-3210
Status: in_force

Sections 29-3201 to 29-3210 may be cited as the Uniform Rendition of Prisoners as Witnesses in Criminal Proceedings Act.

Laws 1969, c. 229, § 10, p. 856.
Neb. Rev. Stat. § 9-604.01 — NE Code / Chapter 9 / Section 9-604.01
View Statute 9-604.01
Status: in_force

Department shall mean the Department of Revenue.

Laws 1989, LB 767, § 50.
Neb. Rev. Stat. § 13-2025.01 — NE Code / Chapter 13 / Section 13-2025.01
View Statute 13-2025.01
Status: in_force

Any joint entity or joint public agency created to fulfill the purposes of the Integrated Solid Waste Management Act pursuant to the Interlocal Cooperation Act or Joint Public Agency Act shall comply with the Municipal Proprietary Function Act for purposes of reporting its budgets. Proprietary budget statements for the joint entity or joint public agency shall be placed on file with the office of the municipal clerk of each member which is a municipality as required by the Municipal Proprietary Function Act and with the county clerk of each member which is a county.

Laws 1994, LB 1207, § 2;

Laws 1999, LB 87, § 57.

Interlocal Cooperation Act, see section 13-801 .

Joint Public Agency Act, see section 13-2501 .

Municipal Proprietary Function Act, see section 18-2801 .
Neb. Rev. Stat. § 9-1205 — NE Code / Chapter 9 / Section 9-1205
View Statute 9-1205
Status: in_force

Every authorized gaming operator subject to taxation as set forth in section 9-1203 shall pay such tax by the fifteenth of each month to the commission and make report thereof to the commission under such rules and regulations as may be prescribed by the commission.

Initiative Law 2020, No. 431, § 5;

Laws 2021, LB561, § 43;

Laws 2022, LB876, § 22;

Laws 2025, LB357, § 19.
Neb. Rev. Stat. § 2-2659 — NE Code / Chapter 2 / Section 2-2659
View Statute 2-2659
Status: in_force

Each aerial pesticide business shall maintain records of applications of pesticides by use of an aircraft that are required by the department, and the department may require such records to be kept separate from other business records. The department may adopt and promulgate rules and regulations regarding the information to be included in the records. The aerial pesticide business shall keep such records for a period of at least three years, provide the department with access to examine such records, and provide the department a copy of any such record upon request.

Laws 2010, LB254, § 6.
Neb. Rev. Stat. § 45-926 — NE Code / Chapter 45 / Section 45-926
View Statute 45-926
Status: in_force

Any person required to be licensed under the Delayed Deposit Services Licensing Act who operates a delayed deposit services business in this state without first obtaining a license under the act or while such license is suspended or revoked by the director shall be guilty of a Class IV felony.

Laws 1994, LB 967, § 26.
Neb. Rev. Stat. § 8-102 — NE Code / Chapter 8 / Section 8-102
View Statute 8-102
Status: in_force

(1) The department shall, under the laws of this state specifically made applicable to each, have general supervision and control over banks, trust companies, credit unions, building and loan associations, savings and loan associations, and digital asset depositories, all of which are hereby declared to be quasi-public in nature and subject to regulation and control by the state.

(2) The director may prescribe conditions on banks, trust companies, credit unions, building and loan associations, savings and loan associations, and digital asset depositories, and their holding companies, if any, as part of any written order, decision, or determination required to be made pursuant to the Credit Union Act, the Nebraska Banking Act, the Nebraska Financial Innovation Act, and Chapter 8, article 3.

Laws 1963, c. 29, § 2, p. 134;

Laws 2002, LB 1094, § 1;

Laws 2003, LB 131, § 2;

Laws 2017, LB140, § 3;

Laws 2021, LB649, § 34;

Laws 2023, LB92, § 2.

Credit Union Act, see section 21-1701 .

Nebraska Financial Innovation Act, see section 8-3001 .

Supervision and control extends to branches. First Fed. Sav. & Loan Assn. v. Department of Banking, 187 Neb. 562, 192 N.W.2d 736 (1971).

Supervision and control extends to branches. First Fed. Sav. & Loan Assn. v. Department of Banking, 187 Neb. 562, 192 N.W.2d 736 (1971).
Neb. Rev. Stat. § 52-702 — NE Code / Chapter 52 / Section 52-702
View Statute 52-702
Status: in_force

When a lien created under section 52-701 is satisfied, any financing statement filed to perfect that lien shall be terminated in the manner and form provided in article 9, Uniform Commercial Code.

Laws 1985, LB 606, § 12;

Laws 1988, LB 943, § 6;

Laws 1999, LB 550, § 17;

Laws 2001, LB 54, § 8;

Laws 2014, LB750, § 7.
Neb. Rev. Stat. § 30-3890 — NE Code / Chapter 30 / Section 30-3890
View Statute 30-3890
Status: in_force

(UTC 1001) (a) A violation by a trustee of a duty the trustee owes to a beneficiary is a breach of trust.

(b) To remedy a breach of trust that has occurred or may occur, the court may:

(1) compel the trustee to perform the trustee's duties;

(2) enjoin the trustee from committing a breach of trust;

(3) compel the trustee to redress a breach of trust by paying money, restoring property, or other means;

(4) order a trustee to account;

(5) appoint a special fiduciary to take possession of the trust property and administer the trust;

(6) suspend the trustee;

(7) remove the trustee as provided in section 30-3862 ;

(8) reduce or deny compensation to the trustee;

(9) subject to section 30-38,101 , void an act of the trustee, impose a lien or a constructive trust on trust property, or trace trust property wrongfully disposed of and recover the property or its proceeds; or

(10) order any other appropriate relief.

Laws 2003, LB 130, § 90.

An accounting is ordinarily an appropriate remedy for a breach of a trustee’s duty to inform and report on a trust and its administration. In re Rolf H. Brennemann Testamentary Trust, 288 Neb. 389, 849 N.W.2d 458 (2014).

An accounting is ordinarily an appropriate remedy for a breach of a trustee’s duty to inform and report on a trust and its administration. In re Rolf H. Brennemann Testamentary Trust, 288 Neb. 389, 849 N.W.2d 458 (2014).

A beneficiary of property left to a trust has standing to raise the trustee's self-dealing and to seek damages, an accounting, and a constructive trust. In re Estate of Hedke, 278 Neb. 727, 775 N.W.2d 13 (2009).

A beneficiary of property left to a trust has standing to raise the trustee's self-dealing and to seek damages, an accounting, and a constructive trust. In re Estate of Hedke, 278 Neb. 727, 775 N.W.2d 13 (2009).

When a trustee unduly delays distributions from a trust, the trustee has breached a duty of care owed to a beneficiary, and the violation of that duty is a breach of trust. In re Trust Created by Augustin, 27 Neb. App. 593, 935 N.W.2d 493 (2019).

When a trustee unduly delays distributions from a trust, the trustee has breached a duty of care owed to a beneficiary, and the violation of that duty is a breach of trust. In re Trust Created by Augustin, 27 Neb. App. 593, 935 N.W.2d 493 (2019).

Under subsection (b) of this section, the court has various options available to remedy a violation by a trustee of a duty the trustee owes to a beneficiary. In re Louise v. Steinhoefel Trust, 22 Neb. App. 293, 854 N.W.2d 792 (2014).

Under subsection (b) of this section, the court has various options available to remedy a violation by a trustee of a duty the trustee owes to a beneficiary. In re Louise v. Steinhoefel Trust, 22 Neb. App. 293, 854 N.W.2d 792 (2014).
Neb. Rev. Stat. § 8-2725 — NE Code / Chapter 8 / Section 8-2725
View Statute 8-2725
Status: in_force

A person shall not engage in the business of money transmission on behalf of a person not licensed under the Nebraska Money Transmitters Act or not exempt from the act pursuant to section 8-2703 . A person that engages in such business and provides money transmission to the same extent as if the unlicensed or nonexempt person were a licensee shall be jointly and severally liable with the unlicensed or nonexempt person.

Laws 2013, LB616, § 25;

Laws 2021, LB363, § 18;

Laws 2025, LB474, § 30.
Neb. Rev. Stat. § 59-501 — NE Code / Chapter 59 / Section 59-501
View Statute 59-501
Status: in_force

Any person, firm, or company, association or corporation, foreign or domestic, doing business in the State of Nebraska and engaged in the production, manufacture or distribution of any commodity in general use, that shall intentionally, for the purpose of destroying the business of a competitor in any locality, discriminate between different sections, communities, or cities of this state by selling such commodity at a lower rate in one section, community or city than is charged for said commodity by said party in another section, community or city, after making due allowance for the difference, if any, in the grade or quality and in the actual cost of transportation from the point of production, if a raw product, or from the point of manufacture, if a manufactured product, shall be deemed guilty of unfair discrimination, which is hereby prohibited and declared unlawful.

Laws 1939, c. 77, § 1, p. 313;

C.S.Supp.,1941, § 59-523;

R.S.1943, § 59-501.

Electricity is a commodity within the meaning of this section. State ex rel. Spillman v. Interstate Power Co., 118 Neb. 756, 226 N.W. 427 (1929).

Electricity is a commodity within the meaning of this section. State ex rel. Spillman v. Interstate Power Co., 118 Neb. 756, 226 N.W. 427 (1929).

Former act sustained as constitutional, but did not prevent persons dealing in commodities from selling them at such price as they may demand. State v. Drayton, 82 Neb. 254, 117 N.W. 768 (1908).

Former act sustained as constitutional, but did not prevent persons dealing in commodities from selling them at such price as they may demand. State v. Drayton, 82 Neb. 254, 117 N.W. 768 (1908).
Neb. Rev. Stat. § 30-3403 — NE Code / Chapter 30 / Section 30-3403
View Statute 30-3403
Status: in_force

(1) A principal may confer a power of attorney for health care thereby designating another competent adult as attorney in fact for health care decisions in accordance with sections 30-3401 to 30-3432 . A principal may also designate another competent adult as a successor attorney in fact to serve in place of the original attorney in fact when the original attorney in fact is not reasonably available or is unable or unwilling to serve as an attorney in fact. If, after the authority of a successor attorney in fact has commenced, the original attorney in fact becomes available, able, and willing to serve as attorney in fact, the authority of the successor attorney in fact shall cease and the authority of the original designee shall commence.

(2) There shall be a rebuttable presumption that every adult is competent for purposes of executing a power of attorney for health care unless such adult has been adjudged incompetent or unless a guardian has been appointed for such adult.

Laws 1992, LB 696, § 3.
Neb. Rev. Stat. § 25-1587.03 — NE Code / Chapter 25 / Section 25-1587.03
View Statute 25-1587.03
Status: in_force

A copy of any foreign judgment authenticated in accordance with the act of Congress or the statutes of this state may be filed on or after January 1, 1994, in the office of the clerk of any court of this state having jurisdiction of such action. The clerk shall treat the foreign judgment in the same manner as a judgment of a court of this state. A judgment so filed has the same effect and is subject to the same procedures, defenses, and proceedings for reopening, vacating, or staying as a judgment of a court of this state and may be enforced or satisfied in like manner.

Laws 1993, LB 458, § 3.

The filing of a foreign judgment in a Nebraska court pursuant to this section is not an action upon a foreign judgment within the meaning of section 25-205. A foreign judgment filed in a Nebraska court pursuant to this section may be collaterally attacked on the ground that the court which entered the judgment lacked jurisdiction to do so, and the resolution of the issue must be made by the Nebraska court. Deuth v. Ratigan, 256 Neb. 419, 590 N.W.2d 366 (1999).

The filing of a foreign judgment in a Nebraska court pursuant to this section is not an action upon a foreign judgment within the meaning of section 25-205. A foreign judgment filed in a Nebraska court pursuant to this section may be collaterally attacked on the ground that the court which entered the judgment lacked jurisdiction to do so, and the resolution of the issue must be made by the Nebraska court. Deuth v. Ratigan, 256 Neb. 419, 590 N.W.2d 366 (1999).
Neb. Rev. Stat. § 21-2920 — NE Code / Chapter 21 / Section 21-2920
View Statute 21-2920
Status: in_force

(1) A limited cooperative association or foreign limited cooperative association may deliver to the Secretary of State for filing a statement of correction to correct a record previously delivered by the limited cooperative association or foreign limited cooperative association to the Secretary of State and filed by the Secretary of State, if at the time of filing the record contained false or erroneous information or was defectively signed.

(2) A statement of correction shall not state a delayed effective date and shall:

(a) Describe the record to be corrected, including its filing date, or contain an attached copy of the record as filed;

(b) Specify the incorrect information and the reason it is incorrect or the manner in which the signing was defective; and

(c) Correct the incorrect information or defective signature.

(3) When filed by the Secretary of State, a statement of correction is effective retroactively as of the effective date of the record the statement corrects, but the statement is effective when filed as to persons relying on the uncorrected record and adversely affected by the correction prior to its correction.

Laws 2007, LB368, § 20.
Neb. Rev. Stat. § 46-540 — NE Code / Chapter 46 / Section 46-540
View Statute 46-540
Status: in_force

The secretary shall (1) be custodian of the records of the district and of its corporate seal, (2) assist the board in such particulars as it may direct in the performance of its duties, (3) attest, under the corporate seal of the district, all certified copies of the official records and files of the district that may be required of him by sections 46-501 to 46-573 , or by any person ordering the same and paying the reasonable cost of transcription, and any portion of the record so certified and attested shall prima facie import verity, and (4) also serve as treasurer of the district unless a treasurer is otherwise provided for by the board. The board may also employ a chief engineer, an attorney, and such other agents and assistants as may be necessary and provide for their compensation which, with all other necessary expenditures, shall be taken as a part of the cost or maintenance of the improvement. The chief engineer shall be superintendent of all the works and improvements. He shall make a full report to the board each year, or more often if required by the board, and may make such suggestions and recommendations to the board as he may deem proper. The secretary and treasurer, and such other agents or employees of the district as the board may direct, shall furnish corporate surety bonds, at the expense of the district, in such amount and form as may be fixed and approved by the board conditioned for the faithful performance of their respective duties.

Laws 1947, c. 173, § 12, p. 534.

Additional expenses, board may reimburse, Local Government Miscellaneous Expenditure Act, see section 13-2203 .
Neb. Rev. Stat. § 13-1616 — NE Code / Chapter 13 / Section 13-1616
View Statute 13-1616
Status: in_force

The Political Subdivisions Self-Funding Benefits Act shall not apply to coverage for workers' compensation.

Laws 1991, LB 167, § 16.

Nebraska Workers' Compensation Act, see section 48-1,110 .
Neb. Rev. Stat. § 2-4327 — NE Code / Chapter 2 / Section 2-4327
View Statute 2-4327
Status: in_force

(1) Any person violating the Agricultural Liming Materials Act shall be guilty of a Class IV misdemeanor upon the first conviction thereof, and a Class II misdemeanor for each subsequent conviction thereof.

(2) Nothing in the act shall be construed to require the director or his or her duly authorized agent to report a violation in order to prosecute or to institute seizure proceedings as a result of minor violations of the act when he or she believes that the public interest will best be served by a suitable written warning to the violator.

(3) The Attorney General or the county attorney of the county in which any violation occurs or is about to occur, when notified by the department of such violation or threatened violation, shall pursue appropriate proceedings pursuant to section 2-4326 or this section or both without delay.

(4) In order to insure compliance with the act, the department may apply for a restraining order, a temporary or permanent injunction, or a mandatory injunction against any person violating or threatening to violate the act or the rules and regulations adopted and promulgated pursuant to the act. The district court of the county where the violation is occurring or is about to occur shall have jurisdiction to grant such relief upon good cause shown. Relief may be granted notwithstanding the existence of any other remedy at law and shall be granted without bond.

(5) Any person adversely affected by an action, order, or ruling made by the department pursuant to the act may appeal the action, order, or ruling, and the appeal shall be in accordance with the Administrative Procedure Act.

Laws 1981, LB 396, § 27;

Laws 2015, LB92, § 4.

Administrative Procedure Act, see section 84-920 .
Neb. Rev. Stat. § 67-453 — NE Code / Chapter 67 / Section 67-453
View Statute 67-453
Status: in_force

Sections 67-446 to 67-453 are not exclusive. Partnerships or limited partnerships may be converted or merged in any other manner provided by law.

Laws 1997, LB 523, § 53.
Neb. Rev. Stat. § 31-909 — NE Code / Chapter 31 / Section 31-909
View Statute 31-909
Status: in_force

The proposal shall be filed with the county clerk of the county who shall set a hearing date not less than thirty nor more than ninety days from date of filing. Notice of the hearing shall be given by certified mail addressed to the address of each land or lot owner as shown on the plat. The notice shall give the date of hearing, the amount of benefits assessed against or damages awarded to the owner so notified, and a recital that the plan for the improvement is on file and subject to inspection in the office of the clerk. If no address of a landowner is ascertainable, the county clerk shall publish a notice of the hearing as to such owner by one publication in a legal newspaper published or of general circulation in such county.

Laws 1959, c. 132, § 9, p. 487;

Laws 1986, LB 960, § 24.

Notice was properly given to landowners in district. Harms v. County Board of Supervisors, 173 Neb. 687, 114 N.W.2d 713 (1962).

Notice was properly given to landowners in district. Harms v. County Board of Supervisors, 173 Neb. 687, 114 N.W.2d 713 (1962).