reglab/housing_qa huggingface dataset:
NE Code § 77-2757 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2757 - Income tax; employer or payor required to deduct; trust fund.

77-2757.  Income tax; employer or payor required to deduct; trust fund.Every employer or payor required to deduct and withhold income tax under the provisions of the Nebraska Revenue Act of 1967 is hereby made liable for such tax. For purposes of assessment and collection, any amount required to be withheld and paid over to the Tax Commissioner, and any additions to tax, penalties, and interest with respect thereto, shall be considered the tax of the employer or payor. Any amount of tax actually deducted and withheld shall constitute a trust fund in the hands of the employer or payor and shall be owned by the state. No employee or payee shall have any right of action against his or her employer or payor in respect to any money deducted and withheld from his or her wages or other payments and paid over to the Tax Commissioner in compliance or in intended compliance with the provisions of such act.Source   Laws 1967, c. 487, § 57, p. 1596;   Laws 1969, c. 691, § 1, p. 2684;   Laws 1984, LB 962, § 22.
NE Code § 77-2758 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2758 - Income tax; employer or payor; failure to deduct; effect.

77-2758.  Income tax; employer or payor; failure to deduct; effect.If an employer or payor fails to deduct and withhold income tax as required, and thereafter the tax against which such income tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer or payor, but the employer or payor shall not be relieved from liability for any additions to tax, penalties, or interest otherwise applicable in respect to such failure to deduct and withhold.Source   Laws 1967, c. 487, § 58, p. 1597;   Laws 1984, LB 962, § 23.
NE Code § 77-2759 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2759 - Income tax; taxable year.

77-2759.  Income tax; taxable year.(1) For purposes of the income tax imposed by the provisions of the Nebraska Revenue Act of 1967, a taxpayer's taxable year shall be the same as his taxable year for federal income tax purposes.(2) If a taxpayer's taxable year is changed for federal income tax purposes, his taxable year for purposes of the income tax imposed by the provisions of the Nebraska Revenue Act of 1967 shall be similarly changed in accordance with regulations prescribed by the Tax Commissioner.(3) Notwithstanding the provisions of subsections (1) and (2) of this section, if the Tax Commissioner terminates the taxpayer's taxable year under the provisions of section 77-27,111, relating to tax in jeopardy, the income tax shall be computed for the period determined by such action in accordance with regulations prescribed by the Tax Commissioner.Source  Laws 1967, c. 487, § 59, p. 1597.
NE Code § 77-2760 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2760 - Income tax; accounting method.

77-2760.  Income tax; accounting method.(1) For purposes of the income tax imposed by the provisions of the Nebraska Revenue Act of 1967, a taxpayer's method of accounting shall be the same as his method of accounting for federal income tax purposes.(2) If a taxpayer's method of accounting is changed for federal income tax purposes, his method of accounting for purposes of the income tax provisions of the Nebraska Revenue Act of 1967 shall similarly be changed.Source  Laws 1967, c. 487, § 60, p. 1597.
NE Code § 77-2761 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2761 - Income tax; return; required by whom.

77-2761.  Income tax; return; required by whom.An income tax return with respect to the income tax imposed by the provisions of the Nebraska Revenue Act of 1967 shall be made by the following:(1) Every resident individual who is required to file a federal income tax return for the taxable year;(2) Every nonresident individual who has income from Nebraska sources;(3) Every resident estate or trust which is required to file a federal income tax return except a simple trust not required to file under subsection (2) of section 77-2717;(4) Every nonresident estate or trust which has taxable income from Nebraska sources;(5) Every corporation or any other entity taxed as a corporation under the Internal Revenue Code which is required to file a federal income tax return except the small business corporations not required to file under subsection (7) of section 77-2734.01;(6) Every limited liability company having income derived from Nebraska sources; and(7) Every partnership having income derived from Nebraska sources.Source   Laws 1967, c. 487, § 61, p. 1598;   Laws 1987, LB 523, § 25;   Laws 1993, LB 121, § 510;  Laws 2009, LB165, § 13;  Laws 2019, LB512, § 22.
NE Code § 77-2763 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2763 - Income tax; taxpayer; deceased; return.

77-2763.  Income tax; taxpayer; deceased; return.(1) An income tax return for any deceased individual shall be made and filed by his executor, administrator, or other person charged with the care of his property. A joint or separate final return of a decedent shall be due when it would have been due if the decedent had not died.(2) An income tax return for an individual who is unable to make a return by reason of minority or other disability shall be made and filed by his duly authorized agent, guardian, conservator, fiduciary, or other person charged with the care of his person or property other than a receiver in possession of only a part of the individual's property.(3) The income tax return of an estate or trust shall be made and filed by the fiduciary thereof.(4) If two or more fiduciaries are acting jointly, the return may be made by any one of them.Source  Laws 1967, c. 487, § 63, p. 1599.
NE Code § 77-2764 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2764 - Income tax; fiduciary; notice of qualification.

77-2764.  Income tax; fiduciary; notice of qualification.Every receiver, trustee in bankruptcy, assignee for benefit of creditors, or other like fiduciary, shall give notice of his qualification as such to the Tax Commissioner, as may be required by regulation.Source  Laws 1967, c. 487, § 64, p. 1599.
NE Code § 77-2765 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2765 - Partial-year resident individual; filing requirements.

77-2765.  Partial-year resident individual; filing requirements.If an individual is a partial-year resident individual, the Tax Commissioner may by rule and regulation require him or her to file one return as a partial-year resident individual or to file one return for the portion of the year during which he or she is a resident and one for the portion of the year during which he or she is a nonresident.Source   Laws 1967, c. 487, § 65, p. 1599;   Laws 1987, LB 773, § 22.
NE Code § 77-2767 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2767 - Income tax; two returns required; when; total taxes due.

77-2767.  Income tax; two returns required; when; total taxes due.Where two returns are required to be filed as provided in section 77-2765:(1) Personal exemptions and deductions shall be prorated between the two returns, under regulations prescribed by the Tax Commissioner, to reflect the proportions of the taxable year during which the individual was a resident and a nonresident; and(2) The total of the taxes due thereon shall not be less than would be due if the total of the taxable incomes reported on the two returns were includable in one return.Source  Laws 1967, c. 487, § 67, p. 1600.
NE Code § 77-2768 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2768 - Income tax; return; filing; when.

77-2768.  Income tax; return; filing; when.The income tax return required by the provisions of the Nebraska Revenue Act of 1967 shall be filed on or before the dates prescribed by the laws of the United States for filing federal income tax returns. A person required to make and file an income tax return shall, without assessment, notice, or demand, pay any tax due thereon to the Tax Commissioner on or before the date fixed for filing such return, except that a tax amount due which is less than two dollars need not be remitted. The Tax Commissioner shall prescribe by regulation the place for filing any return, declaration, statement, or other document required pursuant hereto and for the payment of any tax.Source   Laws 1967, c. 487, § 68, p. 1600;   Laws 1969, c. 692, § 1, p. 2685;   Laws 1987, LB 523, § 26;   Laws 1991, LB 773, § 17.
NE Code § 77-2769 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2769 - Income tax; estimated tax; payment; date.

77-2769.  Income tax; estimated tax; payment; date.(1) Every resident and nonresident individual, corporation, and other entity taxed as a corporation under the Internal Revenue Code shall pay the estimated tax for the taxable year, in such form as the Tax Commissioner may prescribe, except that (a) no payment of estimated tax is required by an individual if the estimated tax can reasonably be expected to be less than five hundred dollars and (b) no payment of estimated tax is required by a corporation or other entity taxed as a corporation under the Internal Revenue Code if the estimated tax can reasonably be expected to be less than four hundred dollars.(2)(a) Estimated tax for an individual shall mean the amount which the individual estimates to be his or her income tax under sections 77-2714 to 77-27,135 for the taxable year less the amount which he or she estimates to be the sum of any credits allowable.(b) Estimated tax for a corporation or other entity taxed as a corporation under the Internal Revenue Code shall mean the amount which the corporation or business estimates to be its income tax under sections 77-2714 to 77-27,135 for the taxable year less the amount which is estimated to be the sum of any credits allowable.(3) If they are eligible to do so for federal tax purposes, a husband and wife may make a joint payment of estimated tax as if they were one taxpayer, in which case the liability with respect to the estimated tax shall be joint and several. If a joint payment is made but husband and wife elect to determine their taxes separately, the estimated tax for such year may be treated as the estimated tax of either husband or wife, or may be divided between them, as they may elect.(4) The payment of estimated tax for an individual under a disability shall be made and filed in the manner provided in subsection (2) of section 77-2763 for an income tax return.(5) The payment of estimated tax shall be paid on or before the dates prescribed by the laws of the United States for payment of estimated federal income tax, except that the Tax Commissioner, by rule and regulation, may establish other dates for payment of estimated tax.(6) The application of this section to taxable years of less than twelve months shall be in accordance with regulations prescribed by the Tax Commissioner.(7) Payment of the estimated income tax or any installment thereof shall be considered payment on account of the income tax imposed under sections 77-2714 to 77-27,135 for the taxable year.Source   Laws 1967, c. 487, § 69, p. 1600;   Laws 1973, LB 526, § 5;   Laws 1983, LB 363, § 4;   Laws 1984, LB 962, § 24;   Laws 1985, LB 344, § 5;   Laws 1985, LB 273, § 60;  Laws 2008, LB915, § 4.
NE Code § 77-2770 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2770 - Income tax; filing or payment; extension of time; bond; when.

77-2770.  Income tax; filing or payment; extension of time; bond; when.(1)(a) The Tax Commissioner may grant a reasonable extension of time for filing any return, statement, or other document, or for payment of income tax or estimated tax or any installment thereof, on such terms and conditions as he or she may require. Except in the case of a taxpayer who is abroad, no such extension or extensions shall exceed a total of seven months.(b) An extension of time granted for filing of a return, other than to a corporate taxpayer, shall for the purpose of this subsection extend the time for payment of any tax which may be due. An extension of time for filing any return granted by the Internal Revenue Service shall operate as an extension under this section.(2) An extension for the filing of the return of corporate income taxes imposed by section 77-2734.02 shall be allowed any corporation or other entity taxed as a corporation if, in such manner and at such time as the Tax Commissioner may by regulation prescribe, there is filed on behalf of such corporation the form prescribed by the Tax Commissioner and if such corporation pays, on or before the date prescribed for payment of the tax determined without regard to any extension of time for filing such return, the amount properly estimated as its tax; but this extension may be terminated at any time by the Tax Commissioner by mailing to the taxpayer notice of such termination at least ten days prior to the date for termination fixed in such notice. No extension of time for filing any corporate return shall be considered an extension of time for payment of corporate income tax unless such request is specifically filed with and granted by the Tax Commissioner.The Tax Commissioner may grant reasonable additional extensions of time to file any corporate income tax return on such terms and conditions as he or she may require.(3) If any extension of time is granted for payment of any amount of tax, the Tax Commissioner may require the taxpayer to furnish a bond or other security in an amount not exceeding twice the amount of the tax for which the extension of time for payment is granted, on such terms and conditions as the Tax Commissioner may require.Source   Laws 1967, c. 487, § 70, p. 1602;   Laws 1969, c. 692, § 2, p. 2686;   Laws 1984, LB 962, § 26;   Laws 1985, LB 344, § 7;   Laws 1995, LB 134, § 5.
NE Code § 77-2770.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2770.01 - Income tax; return; extension; provisions effective after January 1, 1969.

77-2770.01.  Income tax; return; extension; provisions effective after January 1, 1969.The provisions of sections 77-2768 and 77-2770 shall become operative for all taxable years commencing on and after January 1, 1969.Source  Laws 1969, c. 692, § 3, p. 2687.
NE Code § 77-2771 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2771 - Income tax; return, declaration, statement, signature; effect.

77-2771.  Income tax; return, declaration, statement, signature; effect.(1) Any return, declaration, statement or other document required to be made pursuant to the income tax provisions of the Nebraska Revenue Act of 1967 shall be signed in accordance with regulations or instructions prescribed by the Tax Commissioner. The fact that an individual's name is signed to a return, declaration, statement or other document, shall be prima facie evidence for all purposes that the return, declaration, statement or other document was actually signed by him, and that said individual was authorized to sign the return, declaration, statement or other document.(2) The making or filing of any return, declaration, statement, or other document or copy of a federal return, shall constitute a certification by the person making or filing such return, declaration, statement or other document or copy thereof that the statements contained therein are true and that any copy filed is a true copy.Source  Laws 1967, c. 487, § 71, p. 1602.
NE Code § 77-2772 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2772 - Income tax; Tax Commissioner; records, form of returns.

77-2772.  Income tax; Tax Commissioner; records, form of returns.The Tax Commissioner may prescribe regulations as to the keeping of records, the content and form of returns and statements, and the filing of copies of federal income returns, or portions thereof as filed with the Internal Revenue Service, and determinations, except that such requirements may be waived if such information can be received from another state or federal agency. The Tax Commissioner may require by regulation or notice the making of such returns, rendering of such statements, or keeping of such records as the Tax Commissioner may deem sufficient to show whether or not there is liability for tax or for the collection of tax.Source   Laws 1967, c. 487, § 72, p. 1603;   Laws 1985, LB 273, § 61;   Laws 1987, LB 523, § 27.
NE Code § 77-2773 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2773 - Income tax; partnership; taxable year; return.

77-2773.  Income tax; partnership; taxable year; return.Every partnership having part of its income derived from Nebraska sources, determined in accordance with the applicable rules of section 77-2733 as in the case of a nonresident individual, shall make a return for the taxable year setting forth such pertinent information as the Tax Commissioner by rule and regulation may prescribe. Such information may include, but shall not be limited to, all items of income, gain, loss, and deduction, the names and addresses of the individuals whether residents or nonresidents who would be entitled to share in the net income if distributed, and the amount of the distributive share of each individual. Such return shall be filed on or before the date prescribed for filing a federal partnership return. For purposes of this section, taxable year shall mean a year or period which would be a taxable year of the partnership if it were subject to tax under the provisions of the Nebraska Revenue Act of 1967.Source   Laws 1967, c. 487, § 73, p. 1603;   Laws 1987, LB 523, § 28;  Laws 2019, LB512, § 23.
NE Code § 77-2774 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2774 - Income tax; Tax Commissioner; rules and regulations.

77-2774.  Income tax; Tax Commissioner; rules and regulations.The Tax Commissioner may prescribe regulations and instructions requiring returns of information to be made and filed not inconsistent with the information returns required by the laws of the United States.Source  Laws 1967, c. 487, § 74, p. 1603.
NE Code § 77-2775 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2775 - Federal income tax return; modified or amended; change in tax liability owed to this state; taxpayer; duties.

77-2775.  Federal income tax return; modified or amended; change in tax liability owed to this state; taxpayer; duties.(1) If the amount of a taxpayer's federal adjusted gross income, taxable income, or tax liability reported on his or her federal income tax return for any taxable year is changed or corrected by the Internal Revenue Service or other competent authority or as the result of a renegotiation of a contract or subcontract with the United States, the taxpayer shall report such change or correction in federal adjusted gross income, taxable income, or tax liability within sixty days after the final determination of such change, correction, or renegotiation.(2) Whenever the amount of a taxpayer's income which is taxable in any state for any taxable year or any tax credits allowable in such state are changed or corrected in a way material to the tax liability owed to this state by the agency having authority to examine returns filed with such state or any other competent authority or whenever an amended return is filed by any taxpayer with a change or correction material to the tax liability owed to this state with another state, such change or correction shall be reported to the Tax Commissioner within sixty days after the final change or correction or filing of the amended return. The Tax Commissioner shall by rule and regulation provide the nature of any change or correction which must be reported.(3) The taxpayer shall report all changes or corrections required to be reported under this section by filing an amended income tax return and shall give such information as the Tax Commissioner may require. The taxpayer shall concede the accuracy of any change or correction or state why it is erroneous.(4) Any taxpayer filing an amended federal income tax return shall also file within sixty days thereafter an amended income tax return under the Nebraska Revenue Act of 1967 and shall give such information as the Tax Commissioner may require. For any amended federal income tax return requesting a credit or refund, the amended Nebraska income tax return shall be filed within sixty days after the taxpayer has received proof of federal acceptance of the credit or refund or within the time for filing an amended Nebraska income tax return that would otherwise be applicable notwithstanding the amended federal income tax return, whichever is later.Source   Laws 1967, c. 487, § 75, p. 1603;   Laws 1987, LB 773, § 23;   Laws 1993, LB 345, § 62;   Laws 1997, LB 62, § 3;  Laws 2005, LB 216, § 15;  Laws 2008, LB914, § 9.
NE Code § 77-2776 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2776 - Income tax; Tax Commissioner; return; examination; failure to file; notice; deficiency; notice.

77-2776.  Income tax; Tax Commissioner; return; examination; failure to file; notice; deficiency; notice.(1) As soon as practical after an income tax return is filed, the Tax Commissioner shall examine it to determine the correct amount of tax. If the Tax Commissioner finds that the amount of tax shown on the return is less than the correct amount, he or she shall notify the taxpayer of the amount of the deficiency proposed to be assessed. If the Tax Commissioner finds that the tax paid is more than the correct amount, he or she shall credit the overpayment against any taxes due by the taxpayer and refund the difference. The Tax Commissioner shall, upon request, make prompt assessment of taxes due as provided by the laws of the United States for federal income tax purposes.(2) If the taxpayer fails to file an income tax return, the Tax Commissioner shall estimate the taxpayer's tax liability from any available information and notify the taxpayer of the amount proposed to be assessed as in the case of a deficiency.(3) A notice of deficiency shall set forth the reason for the proposed assessment or for the change in the amount of credit or loss to be carried over to another year. The notice may be mailed to the taxpayer at his or her last-known address. In the case of a joint return, the notice of deficiency may be a single joint notice, except that if the Tax Commissioner is notified by either spouse that separate residences have been established, the Tax Commissioner shall mail joint notices to each spouse. If the taxpayer is deceased or under a legal disability, a notice of deficiency may be mailed to his or her last-known address unless the Tax Commissioner has received notice of the existence of a fiduciary relationship with respect to such taxpayer.(4) A notice of deficiency regarding an item of entity income may be mailed to the entity at its last-known address or to the address of the entity's tax matters person for federal income tax purposes. Such notice shall be deemed to have been received by each partner, shareholder, or member of such entity, but only for items of entity income reported by the partner, shareholder, or member. The actions taken thereon on behalf of the partnership, limited liability company, small business corporation, estate, or trust are binding on the partners, members, shareholders, or beneficiaries.Source   Laws 1967, c. 487, § 76, p. 1604;  Laws 2005, LB 216, § 16;  Laws 2012, LB727, § 41;  Laws 2019, LB512, § 24.