reglab/housing_qa huggingface dataset:
NE Code § 77-2615 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2615 - Prohibited acts; violations; penalty; prima facie evidence.

77-2615.  Prohibited acts; violations; penalty; prima facie evidence.Any person who violates sections 77-2601 to 77-2615, or any rule or regulation adopted and promulgated in accordance therewith, for which a specific penalty is not otherwise provided or who shall, except as permitted by sections 77-2601 to 77-2615, sell, deliver, or accept, with intent to evade the provisions of such sections, any cigarettes upon which the tax provided by section 77-2602 has not been paid or who affixes a stamp permitted under section 77-2603 or 77-2603.01 to a package of cigarettes of a tobacco product manufacturer or brand family not included in the directory pursuant to section 69-2706 or who sells, offers, or possesses for sale in this state cigarettes of a tobacco product manufacturer or brand family not included in the directory shall be deemed guilty of a Class IV felony. If any person is found to have in his or her possession more than ten unstamped packages of cigarettes, except as permitted under section 77-2607, it shall be prima facie evidence of attempt to evade sections 77-2601 to 77-2615.Source   Laws 1947, c. 267, § 15, p. 866;   Laws 1949, c. 245, § 4, p. 667;   Laws 1977, LB 39, § 237;  Laws 2011, LB590, § 35.
NE Code § 77-2615.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2615.01 - Licensees; disciplinary action; procedure; appeal; joint and several liability; when.

77-2615.01.  Licensees; disciplinary action; procedure; appeal; joint and several liability; when.(1) In addition to sections 77-2615 and 77-2622, for any violation of sections 77-2601 to 77-2622 or the rules and regulations adopted and promulgated under such sections, the Tax Commissioner may:(a) After notice and hearing, suspend or revoke the licenses of any person licensed under sections 28-1420 to 28-1429 or 77-2601 to 77-2622. Notice of hearing shall be given as provided in the Administrative Procedure Act; and(b) Impose an administrative penalty not to exceed one thousand dollars for any violation.(2) No person whose license has been suspended or revoked shall sell cigarettes or permit cigarettes to be sold during the period of suspension or revocation on the premises occupied by him or her. No disciplinary proceeding or action shall be barred or abated by the expiration, transfer, surrender, continuance, renewal, or extension of any license issued under sections 28-1420 to 28-1429 or 77-2601 to 77-2622.(3) Any person aggrieved by any decision, order, or finding of the Tax Commissioner may appeal the decision, order, or finding, and the appeal shall be in accordance with the Administrative Procedure Act.(4) If a person's license has been suspended or revoked and the person's name has been removed for at least ten days from the list of licensed entities published by the Tax Commissioner under subsection (4) of section 77-2603, any person that sells cigarettes to or purchases cigarettes from such person shall be jointly and severally liable for any taxes applicable to such cigarettes under section 77-2602 and for any escrow due on such cigarettes under section 69-2703.Source  Laws 2002, LB 989, § 15;  Laws 2011, LB590, § 36. Cross References  Administrative Procedure Act, see section 84-920.
NE Code § 77-2616 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2616 - Use tax; rate.

77-2616.  Use tax; rate.There is hereby levied and imposed a tax upon the use of all cigarettes, as defined by section 77-2601, used in this state, except such cigarettes upon which the tax imposed by section 77-2602 has been paid. The amount of such use tax shall be at the rate provided in section 77-2602 as now existing or as hereafter amended. The tax collected shall be disbursed as provided in section 77-2602.Source   Laws 1949, c. 224, § 1, p. 628;   Laws 1959, c. 353, § 10, p. 1248;   Laws 1963, c. 457, § 2, p. 1483;   Laws 1965, c. 501, § 7, p. 1559;   Laws 1971, LB 87, § 4;   Laws 1981, LB 506, § 6;   Laws 1982, LB 753, § 2.  Annotations This act which includes sections 77-2602, 77-2610, 77-2616, and 85-1,100 is valid under the Constitutions of Nebraska and the United States. Sandberg v. State, 188 Neb. 335, 196 N.W.2d 501 (1972).
NE Code § 77-2617 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2617 - Use tax; payment; report.

77-2617.  Use tax; payment; report.Every person, firm, corporation, or association, using cigarettes subject to taxation on the use thereof under the provisions of sections 77-2616 to 77-2619, shall pay such tax and make report thereof to the Tax Commissioner under such rules and regulations as may be prescribed by the Tax Commissioner.Source   Laws 1949, c. 224, § 2, p. 629;  Laws 2002, LB 989, § 16.
NE Code § 77-2618 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2618 - Use tax; delinquent; penalty.

77-2618.  Use tax; delinquent; penalty.If the tax provided for in section 77-2616 is not paid within such time as may be prescribed for payment thereof by rules and regulations prescribed by the Tax Commissioner, the same shall become delinquent and a penalty of twenty-five percent shall be added thereto, together with interest at the rate specified in section 45-104.02, as such rate may from time to time be adjusted, until paid. If attorneys are employed to collect such delinquent tax, ten percent of the tax, penalty, and interest shall be added thereto as a part of the costs of collection.Source   Laws 1949, c. 224, § 3, p. 629;   Laws 1981, LB 167, § 50;   Laws 1992, Fourth Spec. Sess., LB 1, § 21.
NE Code § 77-2619 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2619 - Use tax; violation; penalty.

77-2619.  Use tax; violation; penalty.Any person, firm, corporation, or association, that shall willfully fail, neglect, or refuse to make any report required by sections 77-2616 to 77-2619, or by rules and regulations lawfully promulgated thereunder, or that shall knowingly make any false statement in any such report, shall be deemed guilty of a Class III misdemeanor.Source   Laws 1949, c. 224, § 4, p. 629;   Laws 1977, LB 39, § 238.
NE Code § 77-2620 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2620 - Contraband cigarettes; confiscation; destruction.

77-2620.  Contraband cigarettes; confiscation; destruction.All cigarettes subject to the tax as imposed by section 77-2602, to which stamps have not been affixed or tax impressions made, as required by sections 77-2601 to 77-2615, except as permitted by the provisions of section 77-2607, when found in any place in this state are declared to be contraband goods and may be seized by the Tax Commissioner, by the Tax Commissioner's agents or employees, or by any peace officer of this state, when directed by the Tax Commissioner to do so, without a warrant. The Tax Commissioner may, upon satisfactory proof, direct the return of any confiscated cigarettes when he or she has reason to believe that the owner thereof has not willfully or intentionally evaded any tax imposed under section 77-2602. The Tax Commissioner may, in the absence of proof of good faith, confiscate any unstamped cigarettes or cigarettes without tax impressions found in the possession of any person, except as permitted by section 77-2607. Any cigarettes forfeited to the state under this section shall be destroyed or used for law enforcement purposes and then destroyed. The Tax Commissioner, his or her agents and employees, and any peace officer of this state, when directed so to do, shall not in any way be responsible in any court for the seizure or the confiscation of any unstamped packages of cigarettes or cigarettes without tax impressions.Source   Laws 1951, c. 272, § 1, p. 906;   Laws 1965, c. 501, § 8, p. 1599;   Laws 1965, c. 500, § 5, p. 1593;  Laws 2002, LB 989, § 17;  Laws 2003, LB 572, § 12;  Laws 2011, LB590, § 37.
NE Code § 77-2621 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2621 - Common carrier; unstamped cigarettes; bond; conditions; permit; fee.

77-2621.  Common carrier; unstamped cigarettes; bond; conditions; permit; fee.Any common carrier of merchandise owning or operating any railroad, express company, bus, truck, or other transportation line or routes for the transportation of merchandise in the State of Nebraska, upon application and filing of a bond in form and penalty and with such sureties as may be approved by the Tax Commissioner, may be designated as a carrier of unstamped cigarettes from any bonded warehouse to a licensed wholesale tobacco dealer in the State of Nebraska, and a carrier's permit shall be issued by the Tax Commissioner upon receipt of a fee of ten dollars. One of the conditions of such bond shall be that the bonded carrier shall be liable to the State of Nebraska in an amount equal to the tax due on the quantity of cigarettes consigned to the licensed tobacco dealer.Source   Laws 1951, c. 255, § 1, p. 876;   Laws 1982, LB 928, § 64.
NE Code § 77-2622 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2622 - Common carrier; unstamped cigarettes; bond; permit; violation; penalty.

77-2622.  Common carrier; unstamped cigarettes; bond; permit; violation; penalty.Failure to comply with section 77-2621 shall be cause for revocation of the permit issued under section 77-2621 and forfeiture of the bond posted pursuant to section 77-2621.Source   Laws 1951, c. 255, § 2, p. 877;  Laws 2011, LB590, § 38.
NE Code § 77-2701 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701 - Act, how cited.

77-2701.  Act, how cited.Sections 77-2701 to 77-27,135.01, 77-27,222, 77-27,235, 77-27,236, 77-27,238, and 77-27,239 shall be known and may be cited as the Nebraska Revenue Act of 1967.Source   Laws 1967, c. 487, § 1, p. 1533;   Laws 1984, LB 1124, § 2;   Laws 1985, LB 715, § 1;   Laws 1985, LB 273, § 40;   Laws 1987, LB 773, § 1;   Laws 1987, LB 772, § 1;   Laws 1987, LB 775, § 14;   Laws 1987, LB 523, § 12;   Laws 1989, LB 714, § 1;   Laws 1989, LB 762, § 9;   Laws 1991, LB 444, § 1;   Laws 1991, LB 773, § 6;   Laws 1991, LB 829, § 19;   Laws 1992, LB 871, § 3;   Laws 1992, LB 1063, § 180;   Laws 1992, Second Spec. Sess., LB 1, § 153;   Laws 1992, Fourth Spec. Sess., LB 1, § 22;   Laws 1993, LB 138, § 69;   Laws 1993, LB 240, § 1;   Laws 1993, LB 345, § 14;   Laws 1993, LB 587, § 20;   Laws 1993, LB 815, § 22;   Laws 1994, LB 901, § 1;   Laws 1994, LB 938, § 1;   Laws 1995, LB 430, § 2;   Laws 1996, LB 106, § 2;   Laws 1997, LB 182A, § 1;   Laws 1998, LB 924, § 27;  Laws 2001, LB 172, § 10;  Laws 2001, LB 433, § 2;  Laws 2002, LB 57, § 2;  Laws 2002, LB 947, § 3;  Laws 2003, LB 72, § 1;  Laws 2003, LB 168, § 1;  Laws 2003, LB 282, § 6;  Laws 2003, LB 759, § 4;  Laws 2004, LB 1017, § 2;  Laws 2005, LB 28, § 1;  Laws 2005, LB 312, § 6;  Laws 2006, LB 872, § 1;  Laws 2006, LB 968, § 3;  Laws 2006, LB 1189, § 1;  Laws 2007, LB223, § 3;  Laws 2007, LB343, § 1;  Laws 2007, LB367, § 9;  Laws 2008, LB916, § 5;  Laws 2009, LB9, § 2;  Laws 2012, LB727, § 34;  Laws 2012, LB830, § 1;  Laws 2012, LB970, § 1;  Laws 2012, LB1080, § 2;  Laws 2014, LB96, § 1;  Laws 2014, LB867, § 8;  Laws 2015, LB3, § 1;  Laws 2015, LB419, § 1;  Laws 2016, LB774, § 2;  Laws 2017, LB217, § 14;  Laws 2019, LB57, § 2;  Laws 2021, LB26, § 1;  Laws 2021, LB595, § 2.   Operative Date: October 1, 2021   Note: The Revisor of Statutes has pursuant to section 49-769 correlated LB26, section 1, with LB595, section 2, to reflect all amendments. Annotations  Section 2-1208 imposes a tax directly upon the licensee racetrack. Section 77-2701 et seq. impose a sales tax upon the purchaser. Thus, section 77-2701 does not conflict with the provisions of section 2-1208 which prohibit any additional taxes from being imposed upon the licensee. Governors of Ak-Sar-Ben v. Department of Rev., 217 Neb. 518, 349 N.W.2d 385 (1984). The act authorizes the use of the combined or unitary apportionment method of reporting to determine the income of a corporation engaged in a unitary business operation. PMD Investment Co. v. State, 216 Neb. 553, 345 N.W.2d 815 (1984). This act does not authorize State Tax Commissioner to exclude partners and partnerships nor Subchapter S corporations from benefit of transitional period regulation. Altsuler v. Peters, 190 Neb. 113, 206 N.W.2d 570 (1973). Nebraska Revenue Act of 1967 does not violate the Constitution of Nebraska. Anderson v. Tiemann, 182 Neb. 393, 155 N.W.2d 322 (1967).
NE Code § 77-2701.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.01 - Income tax; rate.

77-2701.01.  Income tax; rate.Pursuant to section 77-2715.01, for all taxable years beginning or deemed to begin on or after January 1, 1990, and before January 1, 1991, under the Internal Revenue Code of 1986, as amended, the rate of the income tax levied pursuant to section 77-2715 shall be three and forty-three-hundredths percent. Pursuant to section 77-2715.01, for all taxable years beginning or deemed to begin on or after January 1, 1991, and before January 1, 2013, under the Internal Revenue Code of 1986, as amended, the rate of the income tax levied pursuant to section 77-2715 shall be three and seventy-hundredths percent. Pursuant to section 77-2715.01, for all taxable years beginning or deemed to begin on or after January 1, 2013, under the Internal Revenue Code of 1986, as amended, the rates of the income tax levied pursuant to section 77-2715 shall be as provided in section 77-2715.03.Source   Laws 1984, LB 892, § 1;   Laws 1985, Second Spec. Sess., LB 35, § 1;   Laws 1986, LB 539, § 1;   Laws 1987, LB 773, § 2;   Laws 1990, LB 1059, § 32;  Laws 2012, LB970, § 2.
NE Code § 77-2701.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.02 - Sales tax; rate.

77-2701.02.  Sales tax; rate.Pursuant to section 77-2715.01:(1) Until July 1, 1998, the rate of the sales tax levied pursuant to section 77-2703 shall be five percent;(2) Commencing July 1, 1998, and until July 1, 1999, the rate of the sales tax levied pursuant to section 77-2703 shall be four and one-half percent;(3) Commencing July 1, 1999, and until the start of the first calendar quarter after July 20, 2002, the rate of the sales tax levied pursuant to section 77-2703 shall be five percent; and(4) Commencing on the start of the first calendar quarter after July 20, 2002, the rate of the sales tax levied pursuant to section 77-2703 shall be five and one-half percent.Source   Laws 1984, LB 892, § 2;   Laws 1986, LB 539, § 2;   Laws 1990, LB 1059, § 33;   Laws 1998, LB 1104, § 12;  Laws 2002, LB 1085, § 2;  Laws 2003, LB 759, § 5.
NE Code § 77-2701.03 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.03 - Changes; when effective; relief from liability; conditions.

77-2701.03.  Changes; when effective; relief from liability; conditions.(1) The sales tax rate may only be changed effective at the beginning of a calendar quarter.(2) Any sales tax exemption or repeal of any sales tax exemption shall only be effective at the beginning of a calendar quarter.(3) Any change in sales tax rate or base dealing with a service covering a period of time starting before and ending after the effective date of the change shall be effective as follows: (a) For a rate increase or base expansion, the change shall apply to the first billing period commencing on or after the effective date; and (b) for a rate decrease or base contraction, the change shall apply to bills rendered on or after the effective date.(4) A seller shall be relieved of liability for failing to collect tax at the new effective rate if the state fails to provide a period of at least thirty days between enactment of the statute providing for a rate change and the effective date of such rate change, the seller collected tax at the immediately preceding effective rate, and the seller's failure to collect at the newly effective rate does not extend beyond thirty days after the date of enactment of the new rate.(5) Subsection (4) of this section shall not apply if the seller fraudulently failed to collect at the new rate or solicits purchasers based on the immediately preceding effective rate.Source  Laws 2003, LB 282, § 7;  Laws 2009, LB165, § 4.
NE Code § 77-2701.04 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.04 - Definitions, where found.

77-2701.04.  Definitions, where found.For purposes of sections 77-2701.04 to 77-2713 and 77-27,239, unless the context otherwise requires, the definitions found in sections 77-2701.05 to 77-2701.55 shall be used.Source   Laws 1992, LB 871, § 4;   Laws 1992, Fourth Spec. Sess., LB 1, § 23;   Laws 1993, LB 345, § 15;   Laws 1998, LB 924, § 28;   R.S.Supp.,2002, § 77-2702.03;  Laws 2003, LB 282, § 8;  Laws 2003, LB 759, § 6;  Laws 2004, LB 1017, § 3;  Laws 2005, LB 312, § 7;  Laws 2006, LB 968, § 4;  Laws 2006, LB 1189, § 2;  Laws 2007, LB223, § 4;  Laws 2007, LB367, § 10;  Laws 2008, LB916, § 6;  Laws 2009, LB9, § 3;  Laws 2012, LB727, § 35;  Laws 2012, LB830, § 2;  Laws 2012, LB1080, § 3;  Laws 2014, LB96, § 2;  Laws 2014, LB867, § 9;  Laws 2015, LB419, § 2;  Laws 2019, LB57, § 3;  Laws 2021, LB26, § 2;  Laws 2021, LB595, § 3.   Operative Date: October 1, 2021   Note: The Revisor of Statutes has pursuant to section 49-769 correlated LB26, section 2, with LB595, section 3, to reflect all amendments.
NE Code § 77-2701.05 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.05 - Agent, defined.

77-2701.05.  Agent, defined.Agent means a person appointed by a seller to represent the seller before the member states.Source Laws 2003, LB 282, § 9.
NE Code § 77-2701.06 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.06 - Annexed to real estate, defined.

77-2701.06.  Annexed to real estate, defined.Annexed to real estate means attaching property to real estate so that (1) the property becomes real estate or (2) the installation or removal of the property requires specialized skills or tools and is performed or supervised by a recognized trade professional as determined by the Department of Revenue by rule and regulation.Source   Laws 1993, LB 345, § 29;   R.S.1943, (1996), § 77-2702.24;  Laws 2003, LB 282, § 10.
NE Code § 77-2701.07 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.07 - Business, defined.

77-2701.07.  Business, defined.Business means any activity engaged in by any person or caused to be engaged in by him or her with the object of gain, benefit, or advantage, either direct or indirect.Source   Laws 1992, LB 871, § 5;   R.S.1943, (1996), § 77-2702.04;  Laws 2003, LB 282, § 11.
NE Code § 77-2701.08 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.08 - Certified automated system, defined.

77-2701.08.  Certified automated system, defined.Certified automated system means software certified under the streamlined sales and use tax agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate member state, and maintain a record of the transaction.Source Laws 2003, LB 282, § 12.
NE Code § 77-2701.09 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.09 - Certified service provider, defined.

77-2701.09.  Certified service provider, defined.Certified service provider means an agent certified under the streamlined sales and use tax agreement to perform all of the seller's sales tax collection functions, other than to remit tax on its own retail purchases.Source Laws 2003, LB 282, § 13.
NE Code § 77-2701.11 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.11 - Delivery charges, defined.

77-2701.11.  Delivery charges, defined.Delivery charges means charges by the seller of personal property or services for preparation and delivery to a location designated by the purchaser of personal property or services, including, but not limited to, transportation, shipping, postage, handling, crating, and packing. Delivery charges does not include United States postage charges on direct mail that are separately stated on the invoice, bill of sale, or similar document given to the purchaser.Source  Laws 2003, LB 282, § 15;  Laws 2014, LB867, § 10.
NE Code § 77-2701.12 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.12 - Direct mail, defined.

77-2701.12.  Direct mail, defined.Direct mail means printed material delivered or distributed by United States mail or other delivery service to a mass audience or to addressees on a mailing list provided by the purchaser or at the direction of the purchaser when the cost of the items are not billed directly to the recipients. Direct mail includes tangible personal property supplied directly or indirectly by the purchaser to the direct mail seller for inclusion in the package containing the printed material. Direct mail does not include multiple items of printed material delivered to a single address.Source Laws 2003, LB 282, § 16.
NE Code § 77-2701.14 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.14 - Entity-based exemption, defined.

77-2701.14.  Entity-based exemption, defined.Entity-based exemption means an exemption based on who purchases the product or who sells the product. An exemption that is available to all individuals shall not be considered an entity-based exemption.Source  Laws 2003, LB 282, § 18;  Laws 2006, LB 887, § 2.
NE Code § 77-2701.15 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.15 - Governing board, defined.

77-2701.15.  Governing board, defined.Governing board means the body containing representatives from each state that is a member of the streamlined sales and use tax agreement that is responsible for approving membership or withdrawal of states to the agreement, registering retailers to collect sales and use tax from purchasers in the member states, certifying service providers and automated systems for collecting sales and use taxes, approving monetary allowances for certified service providers and certified automated systems, resolving disputes among member states or with retailers or certified service providers, and otherwise executing the provisions of the agreement for the benefit of the member states under the terms of the agreement.Source Laws 2003, LB 282, § 19.
NE Code § 77-2701.17 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.17 - In this state or within the state, defined.

77-2701.17.  In this state or within the state, defined.In this state or within the state means within the exterior limits of the State of Nebraska and includes all the territory within these limits owned by or ceded to the United States of America.Source   Laws 1992, LB 871, § 9;   R.S.1943, (1996), § 77-2702.08;  Laws 2003, LB 282, § 21.