FrankGoortani/open-us-law huggingface dataset:
Neb. Rev. Stat. § 66-723 — NE Code / Chapter 66 / Section 66-723
View Statute 66-723
Status: in_force

(1) Any corporate officer or employee with the authority to decide whether the corporation will pay the taxes imposed upon a corporation by the motor fuel laws, to file any reports or returns required by the motor fuel laws, or to perform any other act required of a corporation under the motor fuel laws shall be personally liable for the payment of the taxes, interest, penalties, or other administrative penalties in the event of willful failure on his or her part to have the corporation perform such act. Such taxes shall be collected in the same manner as provided under the Uniform State Tax Lien Registration and Enforcement Act.

(2) Within sixty days after the day on which the notice and demand are made for the payment of such taxes, any corporate officer or employee seeking to challenge the Tax Commissioner's determination as to his or her personal liability for the corporation's unpaid taxes may petition for a redetermination. The petition may include a request for the redetermination of the personal liability of the corporate officer or employee, the redetermination of the amount of the corporation's unpaid taxes, or both. If a petition for redetermination is not filed within the sixty-day period, the determination becomes final at the expiration of the period.

(3) If the requirements prescribed in subsection (2) of this section are satisfied, the Tax Commissioner shall abate collection proceedings and shall grant the corporate officer or employee an oral hearing and give him or her ten days' notice of the time and place of such hearing. The Tax Commissioner may continue the hearing from time to time as necessary.

(4) Any notice required under this section shall be served personally or by mail in the manner provided in section 66-721 .

(5) If the Tax Commissioner determines that further delay in the collection of such taxes from the corporate officer or employee will jeopardize future collection proceedings, nothing in this section shall prevent the immediate collection of such taxes.

(6) For purposes of this section:

(a) Corporation shall mean any corporation and any other entity that is taxed as a corporation under the Internal Revenue Code;

(b) Taxes shall mean all taxes and additions to taxes including interest and penalties imposed under the motor fuel laws which are administered by the Tax Commissioner; and

(c) Willful failure shall mean that failure which was the result of an intentional, conscious, and voluntary action.

Laws 1991, LB 627, § 118;

Laws 1993, LB 440, § 13;

Laws 1996, LB 1041, § 2;

Laws 2000, LB 1067, § 29;

Laws 2008, LB914, § 4.

Uniform State Tax Lien Registration and Enforcement Act, see section 77-3901 .
Neb. Rev. Stat. § 69-1320 — NE Code / Chapter 69 / Section 69-1320
View Statute 69-1320
Status: in_force

Any person aggrieved by a decision of the State Treasurer or as to whose claim the State Treasurer has failed to act within ninety days after the filing of the claim may appeal, and the appeal shall be in accordance with the Administrative Procedure Act.

Laws 1969, c. 611, § 20, p. 2489;

Laws 1988, LB 352, § 110.

Administrative Procedure Act, see section 84-920 .
Neb. Rev. Stat. § 37-247.01 — NE Code / Chapter 37 / Section 37-247.01
View Statute 37-247.01
Status: in_force

Wildlife abatement means the use of a trained raptor to frighten, flush, haze, take, or kill certain wildlife to manage depredation, damage, or other threats to human health and safety or commerce caused by such wildlife.

Laws 2019, LB374, § 3.
Neb. Rev. Stat. § 10-111 — NE Code / Chapter 10 / Section 10-111
View Statute 10-111
Status: in_force

Upon the receipt of such money by the county treasurer, he shall, out of the same, at once proceed to pay off the interest accrued upon such registered bonds, at the place where such interest is made payable. The county treasurer shall cause the coupons for all interest thus paid to be surrendered, which coupons shall be filed with and canceled by the county clerk, and his receipt taken therefor and retained by said treasurer. The money thus collected and remaining in the hands of the county treasurer after the payment of the said interest as herein provided, except a sufficient amount to pay the accruing interest upon such bonds for the current year, shall be retained as a sinking fund for the final redemption of such bonds, and shall be invested by the county treasurer, when so ordered by the county board, (1) in redeeming the bonds of the county issuing the same, (2) in the bonds of the State of Nebraska, and (3) in the bonds of the United States; Provided, the bonds thus purchased shall in all cases be purchased at the lowest market price, after twenty days' notice by publication in at least one newspaper published and in general circulation at the capital city or town of the state; the cost of which advertising, at legal rates, shall be paid out of the sinking fund for the redemption of such bonds.

Laws 1875, § 6, p. 171;

R.S.1913, § 376;

C.S.1922, § 293;

C.S.1929, § 11-112;

R.S.1943, § 10-111.
Neb. Rev. Stat. § 32-1401 — NE Code / Chapter 32 / Section 32-1401
View Statute 32-1401
Status: in_force

The form of a petition for initiating any law or any amendment to the Constitution of Nebraska shall comply with the requirements of sections 32-628 and 32-1403 and shall be substantially as follows:

Initiative Petition

The object of this petition is to .......................... (Print a concise statement in large type of the legal effect of the filing of the petition and the object sought to be secured by submitting the measure to the voters).

To the Honorable ............................, Secretary of State for the State of Nebraska:

We, the undersigned residents of the State of Nebraska and the county of ............, respectfully demand that the following proposed law (or amendment to the Constitution of Nebraska as the case may be) shall be referred to the registered voters of the state for their approval or rejection at the general election to be held on the .... day of ........ 20...., and each for himself or herself says:

I have personally signed this petition on the date opposite my name;

I am a registered voter of the State of Nebraska and county of .......... and am qualified to sign this petition or I will be so registered and qualified on or before the date on which this petition is required to be filed with the Secretary of State; and

My printed name, date of birth, street and number or voting precinct, and city, village, or post office address are correctly written after my signature.

(Here follow numbered lines for signature, printed name, date of birth, date, street and number or voting precinct, and city, village, or post office address.)

Laws 1994, LB 76, § 383;

Laws 1997, LB 460, § 5;

Laws 2004, LB 813, § 18.

Constitutional amendments proposed by Legislature, procedure, see sections 49-201 to 49-211 .
Neb. Rev. Stat. § 38-2825.02 — NE Code / Chapter 38 / Section 38-2825.02
View Statute 38-2825.02
Status: in_force

Interchangeable biological product means a biological product that the federal Food and Drug Administration:

(1) Has licensed and has determined meets the standards for interchangeability pursuant to 42 U.S.C. 262(k)(4), as such section existed on January 1, 2017, or as set forth in the Lists of Licensed Biological Products with Reference Product Exclusivity and Biosimilarity or Interchangeability Evaluations published by the federal Food and Drug Administration, as such publication existed on January 1, 2017; or

(2) Has determined is therapeutically equivalent as set forth in the Approved Drug Products with Therapeutic Equivalence Evaluations of the federal Food and Drug Administration, as such publication existed on January 1, 2017.

Laws 2017, LB481, § 11.
Neb. Rev. Stat. § 25-2921 — NE Code / Chapter 25 / Section 25-2921
View Statute 25-2921
Status: in_force

The Dispute Resolution Cash Fund is created. The State Court Administrator shall administer the fund. The fund shall consist of proceeds received pursuant to subdivision (9) of section 25-2908 and section 33-155 . The fund shall be used to supplement the administration of the office and the support of the approved centers. Any money in the 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.

Laws 1996, LB 922, § 2;

Laws 2003, LB 760, § 8;

Laws 2009, First Spec. Sess., LB3, § 12;

Laws 2011, LB378, § 18;

Laws 2019, LB595, § 22.

Nebraska Capital Expansion Act, see section 72-1269 .

Nebraska State Funds Investment Act, see section 72-1260 .
Neb. Rev. Stat. § 30-2450 — NE Code / Chapter 30 / Section 30-2450
View Statute 30-2450
Status: in_force

(a) On petition of any person who appears to have an interest in the estate, the court by temporary order may restrain a personal representative from performing specified acts of administration, disbursement, or distribution, or exercise of any powers or discharge of any duties of his office, or make any other order to secure proper performance of his duty, if it appears to the court that the personal representative otherwise may take some action which would jeopardize unreasonably the interest of the applicant or of some other interested person. Persons with whom the personal representative may transact business may be made parties.

(b) The matter shall be set for hearing within ten days unless the parties otherwise agree. Notice as the court directs shall be given to the personal representative and his attorney of record, if any, and to any other parties named defendant in the petition.

Laws 1974, LB 354, § 128, UPC § 3-607.
Neb. Rev. Stat. § 9-1201 — NE Code / Chapter 9 / Section 9-1201
View Statute 9-1201
Status: in_force

To the full extent permitted by the Constitution of Nebraska, including amendments to the Constitution of Nebraska adopted contemporaneously with the enactment of sections 9-1201 to 9-1208 , an annual gaming tax is hereby imposed on the operation of all games of chance by authorized gaming operators within licensed racetrack enclosures.

Initiative Law 2020, No. 431, § 1.
Neb. Rev. Stat. § 71-932 — NE Code / Chapter 71 / Section 71-932
View Statute 71-932
Status: in_force

The person or entity designated by the mental health board under section 71-931 to prepare and oversee the subject's individualized treatment plan shall submit periodic reports to the mental health board of the subject's progress under such plan and any modifications to the plan. The mental health board may distribute copies of such reports to other interested parties as permitted by law. With respect to a subject ordered by the mental health board to receive inpatient treatment, such initial report shall be filed with the mental health board for review and inclusion in the subject's file and served upon the county attorney, the subject, the subject's counsel, and the subject's legal guardian or conservator, if any, no later than ten days after submission of the subject's individualized treatment plan. With respect to each subject committed by the mental health board, such reports shall be so filed and served no less frequently than every ninety days for a period of one year following submission of the subject's individualized treatment plan and every six months thereafter.

Laws 1976, LB 806, § 55;

Laws 1978, LB 501, § 10;

Laws 1996, LB 1155, § 106;

R.S.1943, (1999), § 83-1045;

Laws 2004, LB 1083, § 52.
Neb. Rev. Stat. § 30-3147 — NE Code / Chapter 30 / Section 30-3147
View Statute 30-3147
Status: in_force

(a) A fiduciary may make adjustments between principal and income to offset the shifting of economic interests or tax benefits between income beneficiaries and remainder beneficiaries which arise from:

(1) elections and decisions, other than those described in subsection (b) of this section, that the fiduciary makes from time to time regarding tax matters;

(2) an income tax or any other tax that is imposed upon the fiduciary or a beneficiary as a result of a transaction involving or a distribution from the estate or trust; or

(3) the ownership by an estate or trust of an interest in an entity whose taxable income, whether or not distributed, is includable in the taxable income of the estate, trust, or a beneficiary.

(b) If the amount of an estate tax marital deduction or charitable contribution deduction is reduced because a fiduciary deducts an amount paid from principal for income tax purposes instead of deducting it for estate tax purposes, and as a result estate taxes paid from principal are increased and income taxes paid by an estate, trust, or beneficiary are decreased, each estate, trust, or beneficiary that benefits from the decrease in income tax shall reimburse the principal from which the increase in estate tax is paid. The total reimbursement must equal the increase in the estate tax to the extent that the principal used to pay the increase would have qualified for a marital deduction or charitable contribution deduction but for the payment. The proportionate share of the reimbursement for each estate, trust, or beneficiary whose income taxes are reduced must be the same as its proportionate share of the total decrease in income tax. An estate or trust shall reimburse principal from income.

Laws 2001, LB 56, § 32.
Neb. Rev. Stat. § 14-373 — NE Code / Chapter 14 / Section 14-373
View Statute 14-373
Status: in_force

Each city of the metropolitan class is authorized and required to prepare a plan for the future physical development and growth of the city. Such plan shall be prepared and shall be carried out by an appropriate city board or official. The plan may include such lands outside the corporate limits of the city as may bear a relation to the development of the city. A planning board may be given such other powers and duties by statute or charter as may be appropriate. On or after January 1, 1998, the planning board shall have one member qualified and appointed as provided in section 14-373.02 .

Laws 1921, c. 116, art. III, § 57a, p. 460;

C.S.1922, § 3611;

C.S.1929, § 14-359;

R.S.1943, § 14-373;

Laws 1959, c. 34, § 1, p. 191;

Laws 1996, LB 575, § 1;

Laws 2022, LB800, § 83.

Duties of city planning board, see section 14-407 .

Provisions of this section do not apply where a city of the metropolitan class seeks to adopt an ordinance annexing lands adjacent to the city's boundaries. S.I.D. No. 95 v. City of Omaha, 221 Neb. 272, 376 N.W.2d 767 (1985).

Provisions of this section do not apply where a city of the metropolitan class seeks to adopt an ordinance annexing lands adjacent to the city's boundaries. S.I.D. No. 95 v. City of Omaha, 221 Neb. 272, 376 N.W.2d 767 (1985).

Efficacy of city plan depends on its being adopted by the city council. Van Patten v. City of Omaha, 167 Neb. 741, 94 N.W.2d 664 (1959).

Efficacy of city plan depends on its being adopted by the city council. Van Patten v. City of Omaha, 167 Neb. 741, 94 N.W.2d 664 (1959).

City planning commission has power to carry out and maintain city plan after its adoption by city council. Ash v. City of Omaha, 152 Neb. 393, 41 N.W.2d 386 (1950); Reid v. City of Omaha, 150 Neb. 286, 34 N.W.2d 375 (1948).

City planning commission has power to carry out and maintain city plan after its adoption by city council. Ash v. City of Omaha, 152 Neb. 393, 41 N.W.2d 386 (1950); Reid v. City of Omaha, 150 Neb. 286, 34 N.W.2d 375 (1948).

Zoning ordinance, drafted in general terms and providing reasonable margin to secure effective enforcement, is within police power of state and constitutional. Pettis v. Alpha Alpha Chapter of Phi Beta Pi, 115 Neb. 525, 213 N.W. 835 (1927).

Zoning ordinance, drafted in general terms and providing reasonable margin to secure effective enforcement, is within police power of state and constitutional. Pettis v. Alpha Alpha Chapter of Phi Beta Pi, 115 Neb. 525, 213 N.W. 835 (1927).

Metropolitan city is not permitted to impose unreasonable regulations upon the owners of property with respect to the area sought to be covered by a proposed building. State ex rel. Westminster Presbyterian Church v. Edgecomb, 108 Neb. 859, 189 N.W. 617 (1922), 27 A.L.R. 437 (1922).

Metropolitan city is not permitted to impose unreasonable regulations upon the owners of property with respect to the area sought to be covered by a proposed building. State ex rel. Westminster Presbyterian Church v. Edgecomb, 108 Neb. 859, 189 N.W. 617 (1922), 27 A.L.R. 437 (1922).
Neb. Rev. Stat. § 14-1217 — NE Code / Chapter 14 / Section 14-1217
View Statute 14-1217
Status: in_force

A city of the metropolitan class is authorized to provide funds for the purposes of sections 14-1201 to 14-1252 by the issuance of revenue bonds of such city, the principal and interest of which bonds shall be payable solely from the special funds provided in such sections for such payment and as to which, as shall be recited in such bonds, the city shall incur no indebtedness of any kind or nature and to support which the city shall not pledge its credit nor its taxing power nor any part of such credit or taxing power. Such bonds may, at the option of the city council, be supported by mortgage or by deed of trust.

Laws 1929, c. 176, § 10, p. 619;

C.S.1929, § 14-1210;

Laws 1931, c. 27, § 2, p. 108;

C.S.Supp.,1941, § 14-1210;

R.S.1943, § 14-1217;

Laws 2022, LB800, § 250.
Neb. Rev. Stat. § 8-1601 — NE Code / Chapter 8 / Section 8-1601
View Statute 8-1601
Status: in_force

For purposes of sections 8-1601 to 8-1605 , unless the context otherwise requires:

(1) Bank has the same meaning as in section 8-909 ;

(2) Bank holding company has the same meaning as in section 8-909 ;

(3) Bankers bank means a bank formed pursuant to section 8-1602 ;

(4) Department means the Department of Banking and Finance;

(5) Foreign bank holding company has the same meaning as out-of-state bank holding company in section 8-909 ;

(6) Foreign bankers bank means a bank which is chartered in a foreign state and which is:

(a) Insured by the Federal Deposit Insurance Corporation;

(b) Owned substantially by banks in the state in which the bank was chartered; and

(c) Directly and through its subsidiaries engaged exclusively in providing services for other banks and their officers, directors, and employees;

(7) Foreign state means any state of the United States other than the State of Nebraska, any territory of the United States, Puerto Rico, Guam, American Samoa, the Trust Territory of the Pacific Islands, the Virgin Islands, or the District of Columbia; and

(8) Owned substantially means at least eighty percent of the outstanding voting stock is owned.

Laws 1986, LB 1123, § 1;

Laws 1999, LB 396, § 15;

Laws 2006, LB 876, § 21.
Neb. Rev. Stat. § 48-2303 — NE Code / Chapter 48 / Section 48-2303
View Statute 48-2303
Status: in_force

(1) Beginning October 1, 1997, employers who hire or rehire any employee, for any amount of income or compensation, shall report to the department within the time period specified in subsection (2) of this section the name, address, and social security number of that employee, the date of hire or rehire, and the name, address, and federal tax identification number of the employer. Employers shall transmit the required information to the department by forwarding a copy of the employee's federal W-4 with the date of hire or rehire inscribed upon it or any form approved in advance by the department. Employers may transmit the required information by first-class mail, fax, magnetic tape, disc, or electronic or any other means approved by the department.

(2) Employers shall report the hire or rehire of employees (a) within twenty days after the date of hire or rehire or (b) if reports are transmitted magnetically or electronically, by two monthly transmissions, if necessary, which are not less than twelve days or more than sixteen days apart.

Laws 1997, LB 752, § 42;

Laws 2004, LB 950, § 1.
Neb. Rev. Stat. § 28-394 — NE Code / Chapter 28 / Section 28-394
View Statute 28-394
Status: in_force

(1) A person who causes the death of an unborn child unintentionally while engaged in the operation of a motor vehicle in violation of the law of the State of Nebraska or in violation of any city or village ordinance commits motor vehicle homicide of an unborn child.

(2) Except as provided in subsection (3) of this section, motor vehicle homicide of an unborn child is a Class I misdemeanor.

(3)(a) If the proximate cause of the death of an unborn child is the operation of a motor vehicle in violation of section 60-6,213 or 60-6,214 , motor vehicle homicide of an unborn child is a Class IIIA felony.

(b) Except as provided in subdivision (3)(c) of this section, if the proximate cause of the death of an unborn child is the operation of a motor vehicle in violation of section 60-6,196 or 60-6,197.06 , motor vehicle homicide of an unborn child is a Class IIA felony.

(c) If the proximate cause of the death of an unborn child is the operation of a motor vehicle in violation of section 60-6,196 or 60-6,197.06 and the defendant has a prior conviction for a violation of section 60-6,196 or a city or village ordinance enacted in conformance with section 60-6,196 , motor vehicle homicide of an unborn child is a Class II felony.

(4)(a) For a conviction under subsection (2) or subdivision (3)(a) of this section, the court may, as part of the judgment of conviction, order the person not to drive any motor vehicle for any purpose for a period of up to two years and order that the operator's license of such person be suspended for the same period.

(b) For a conviction under subdivision (3)(b) or (c) of this section, the court shall, as part of the judgment of conviction, order the person not to drive any motor vehicle for any purpose for a period of at least sixty days and not more than fifteen years after the date ordered by the court and shall order that the operator's license of such person be revoked for the same period. The revocation shall not run concurrently with any jail term imposed.

(5) An order of the court described in this section shall be administered upon sentencing, upon final judgment of any appeal or review, or upon the date that any probation is revoked.

(6) The crime punishable under this section shall be treated as a separate and distinct offense from any other offense arising out of acts alleged to have been committed while the person was in violation of this section.

Laws 2002, LB 824, § 8;

Laws 2004, LB 208, § 2;

Laws 2011, LB667, § 4;

Laws 2015, LB605, § 24;

Laws 2016, LB1094, § 6;

Laws 2025, LB530, § 4.
Neb. Rev. Stat. § 16-649 — NE Code / Chapter 16 / Section 16-649
View Statute 16-649
Status: in_force

All improvements of any streets, avenues, or alleys in a city of the first class for which, or any part thereof, a special tax shall be levied, shall be done by contract with the lowest responsible bidder to be determined by the city council.

Laws 1901, c. 18, § 74, p. 288;

R.S.1913, § 4941;

C.S.1922, § 4109;

Laws 1925, c. 50, § 13, p. 201;

C.S.1929, § 16-638;

R.S.1943, § 16-649;

Laws 1967, c. 67, § 16, p. 227;

Laws 2016, LB704, § 106;

Laws 2019, LB194, § 51.

Engineer may estimate total work and need not do so by item, and where bids are called for on four different kinds of material, and the contract is let for one of the kinds shown in the advertisement for bids, such estimate and advertisement for bids are sufficient. Wurdeman v. City of Columbus, 100 Neb. 134, 158 N.W. 924 (1916).

Engineer may estimate total work and need not do so by item, and where bids are called for on four different kinds of material, and the contract is let for one of the kinds shown in the advertisement for bids, such estimate and advertisement for bids are sufficient. Wurdeman v. City of Columbus, 100 Neb. 134, 158 N.W. 924 (1916).
Neb. Rev. Stat. § 38-2844 — NE Code / Chapter 38 / Section 38-2844
View Statute 38-2844
Status: in_force

Signature means the name, word, or mark of a person written in his or her own hand with the intent to authenticate a writing or other form of communication or a digital signature which complies with section 86-611 or an electronic signature.

Laws 2007, LB463, § 940.