reglab/housing_qa huggingface dataset:
NE Code § 77-4025 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4025 - Tobacco Products Administration Cash Fund; created; use; investment.

77-4025.  Tobacco Products Administration Cash Fund; created; use; investment.There is hereby created a cash fund in the Department of Revenue to be known as the Tobacco Products Administration Cash Fund. All revenue collected or received by the Tax Commissioner from the license fees and taxes imposed by the Tobacco Products Tax Act shall be remitted to the State Treasurer for credit to the Tobacco Products Administration Cash Fund. All costs required for administration of the Tobacco Products Tax Act shall be paid from such fund. Credits and refunds allowed under the act shall be paid from the Tobacco Products Administration Cash Fund. Any receipts, after credits and refunds, in excess of the amounts sufficient to cover the costs of administration may be transferred to the General Fund at the direction of the Legislature. Any money in the Tobacco Products Administration Cash 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.Source   Laws 1987, LB 730, § 25;   Laws 1989, LB 258, § 12;   Laws 1994, LB 1066, § 85;  Laws 2002, LB 1085, § 21;  Laws 2002, LB 1310, § 10;  Laws 2009, LB89, § 7. Cross References   Nebraska Capital Expansion Act, see section 72-1269.  Nebraska State Funds Investment Act, see section 72-1260.
NE Code § 77-4101 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4101 - Act, how cited.

77-4101.  Act, how cited.Sections 77-4101 to 77-4112 shall be known and may be cited as the Employment and Investment Growth Act.Source   Laws 1987, LB 775, § 1;   Laws 1988, LB 1234, § 3;   Laws 1998, LB 1104, § 19;  Laws 1999, LB 539, § 4.
NE Code § 77-4102 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4102 - Legislative findings.

77-4102.  Legislative findings.(1) The Legislature hereby finds and declares that:(a) Current economic conditions in the State of Nebraska have resulted in unemployment, outmigration of people, loss of jobs, and difficulty in attracting and retaining business operations; and(b) Major revisions in Nebraska's tax structure are necessary to accomplish economic revitalization of Nebraska and to be competitive with other states involved in economic revitalization and development.(2) It is the policy of this state to make revisions in Nebraska's tax structure in order to encourage new businesses to relocate to Nebraska, retain existing businesses and aid in their expansion, promote the creation and retention of new jobs in Nebraska, and attract and retain investment capital in the State of Nebraska.Source  Laws 1987, LB 775, § 2.
NE Code § 77-4103.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4103.01 - Qualified employee leasing company; employees; duty.

77-4103.01.  Qualified employee leasing company; employees; duty.An employee of a qualified employee leasing company shall be considered to be an employee of the client-lessee for purposes of the Employment and Investment Growth Act if the employee performs services for the client-lessee. A qualified employee leasing company shall provide the Department of Revenue access to the records of employees leased to the client-lessee.Source Laws 1999, LB 539, § 6.
NE Code § 77-4104.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4104.01 - Incentives; credits or benefits; limitation.

77-4104.01.  Incentives; credits or benefits; limitation.The following transactions or activities shall not create any credits or allow any benefits under the Employment and Investment Growth Act except as specifically allowed by this section:(1) The acquisition of a business which is continued by the taxpayer and which was operated in this state during the three hundred sixty-six days prior to the date of application or the date of acquisition, whichever is later. All employees of the acquired business during such period shall be considered base-year employees, and the compensation paid during the base year or the year before acquisition, whichever is later shall be the base-year compensation. Any investment in the acquisition of such business shall be considered as being made before the date of application;(2) The moving of a business from one location to another, which business was operated in this state during the three hundred sixty-six days prior to the date of application. All employees of the business during such three hundred sixty-six days shall be considered base-year employees;(3) The purchase or lease of any property which was previously owned by the taxpayer or a related person. The first purchase by either the taxpayer or a related person shall be treated as investment if the item was first placed in service in this state after the date of the application;(4) The renegotiation of any lease in existence on the date of application which does not materially change any of the terms of the lease, other than the expiration date, shall be presumed to be a transaction entered into for the purpose of generating benefits under the act and shall not be allowed in the computation of any benefit or the meeting of any required levels under the agreement;(5) Any purchase or lease of property from a related person, except that the taxpayer will be allowed any benefits under the Employment and Investment Growth Act to which the related person would have been entitled on the purchase or lease of the property if the related person was considered the taxpayer;(6) Any transaction entered into primarily for the purpose of receiving benefits under the act which is without a business purpose and does not result in increased economic activity in the state; and(7) For applications received after April 16, 2004, any activity that results in benefits under the Ethanol Development Act.Source   Laws 1988, LB 1234, § 6;  Laws 2004, LB 479, § 9.  Cross References  Ethanol Development Act, see section 66-1330.
NE Code § 77-4108 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4108 - Incentives; transfer; when; effect.

77-4108.  Incentives; transfer; when; effect.(1) The incentives allowed under the Employment and Investment Growth Act shall not be transferable except in the following situations:(a) Any credit allowable to a partnership, a limited liability company, a subchapter S corporation, or an estate or trust may be distributed to the partners, members, shareholders, or beneficiaries in the same manner as income is distributed for use against their income tax liabilities, and such partners, members, shareholders, or beneficiaries shall be deemed to have made an underpayment of their income taxes for any recapture required by section 77-4107; and(b) The incentives previously allowed and the future allowance of incentives may be transferred when a project covered by an agreement is transferred in its entirety by sale or lease to another taxpayer or in an acquisition of assets qualifying under section 381 of the Internal Revenue Code of 1986.(2) The acquiring taxpayer, as of the date of notification of the Tax Commissioner of the completed transfer, shall be entitled to any unused credits and to any future incentives allowable under the act.(3) The acquiring taxpayer shall be liable for any recapture that becomes due after the date of the transfer for the repayment of any benefits received either before or after the transfer.(4) If a taxpayer operating a project and allowed a credit under the act dies and there is a credit remaining after the filing of the final return for the taxpayer, the personal representative shall determine the distribution of the credit or any remaining carryover with the initial fiduciary return filed for the estate. The determination of the distribution of the credit may be changed only after obtaining the permission of the Tax Commissioner.Source   Laws 1987, LB 775, § 8;   Laws 1993, LB 121, § 518.
NE Code § 77-4108.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4108.01 - Refund claims; interest not allowable.

77-4108.01.  Refund claims; interest not allowable.For all refund claims filed on or after October 1, 1998, interest shall not be allowable on any refunds paid because of benefits earned under the Employment and Investment Growth Act.Source  Laws 1998, LB 1104, § 20.
NE Code § 77-4109 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4109 - Application; valid; when; limitation on new applications.

77-4109.  Application; valid; when; limitation on new applications.(1) Any complete application filed on or after the date of passage of Laws 1987, LB 775, shall be considered a valid application on the date submitted for the purposes of the Employment and Investment Growth Act.(2) No new applications shall be filed under the act on or after January 1, 2006. All project applications filed before January 1, 2006, shall be considered by the Tax Commissioner and approved if the project and taxpayer qualify for benefits. Agreements may be executed with regard to project applications filed before January 1, 2006. All project agreements pending, approved, or entered into before such date with respect to the act shall continue in full force and effect.Source   Laws 1987, LB 775, § 9;  Laws 2005, LB 312, § 57.
NE Code § 77-4110 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4110 - Annual report; contents; joint hearing.

77-4110.  Annual report; contents; joint hearing.(1) The Tax Commissioner shall submit electronically an annual report to the Legislature no later than July 15 of each year. The Department of Revenue shall, on or before September 1 of each year, appear at a joint hearing of the Appropriations Committee of the Legislature and the Revenue Committee of the Legislature and present the report. Any supplemental information requested by three or more committee members shall be presented within thirty days after the request.(2) The report shall list (a) the agreements which have been signed during the previous calendar year, (b) the agreements which are still in effect, (c) the identity of each taxpayer, and (d) the location of each project.(3) The report shall also state by industry group (a) the specific incentive options applied for under the Employment and Investment Growth Act, (b) the refunds allowed on the investment, (c) the credits earned, (d) the credits used to reduce the corporate income tax and the credits used to reduce the individual income tax, (e) the credits used to obtain sales and use tax refunds, (f) the number of jobs created, (g) the total number of employees employed in the state by the taxpayer on the last day of the calendar quarter prior to the application date and the total number of employees employed in the state by the taxpayer on subsequent reporting dates, (h) the expansion of capital investment, (i) the estimated wage levels of jobs created subsequent to the application date, (j) the total number of qualified applicants, (k) the projected future state revenue gains and losses, (l) the sales tax refunds owed to the applicants, (m) the credits outstanding, and (n) the value of personal property exempted by class in each county.(4) No information shall be provided in the report that is protected by state or federal confidentiality laws.Source   Laws 1987, LB 775, § 10;   Laws 1990, LB 431, § 3;  Laws 2007, LB223, § 26;  Laws 2012, LB782, § 138;  Laws 2013, LB612, § 4.
NE Code § 77-4111 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4111 - Tax Commissioner; rules and regulations.

77-4111.  Tax Commissioner; rules and regulations.The Tax Commissioner may adopt and promulgate all rules and regulations necessary to carry out the purposes of the Employment and Investment Growth Act.Source   Laws 1988, LB 1234, § 9;  Laws 2019, LB512, § 28.
NE Code § 77-4112 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4112 - Change in law; effect; operative date.

77-4112.  Change in law; effect; operative date.(1) The changes made in sections 77-4103 to 77-4105 and 77-4107 by Laws 1988, LB 1234, shall become operative for all applications filed on and after January 1, 1988. For all applications filed prior to January 1, 1988, the provisions of the Employment and Investment Growth Act as they existed immediately prior to such date shall apply.(2) Section 77-4113 and the changes made in section 77-4104 by Laws 1996, LB 1290, shall become operative for all applications filed on or after May 1, 1996.(3) The changes made in sections 77-4101 and 77-4103 by Laws 1999, LB 539, and section 77-4103.01 shall become operative for any taxpayer with an agreement in effect on or after January 1, 1999. Such changes and section 77-4103.01 shall be applied on a consistent basis for determining benefits for tax years beginning, or deemed to begin, on and after January 1, 1999. For all benefit determinations in tax years beginning, or deemed to begin, prior to January 1, 1999, the provisions of the Employment and Investment Growth Act as they existed immediately prior to such date shall apply.Source   Laws 1988, LB 1234, § 11;   Laws 1996, LB 1290, § 3;  Laws 1999, LB 539, § 7.
NE Code § 77-4113 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4113 - Department of Revenue; estimate of sales tax refunds under Employment and Investment Growth Act; duties.

77-4113.  Department of Revenue; estimate of sales tax refunds under Employment and Investment Growth Act; duties.The Department of Revenue shall, on or before the fifteenth day of October and February of every year and the fifteenth day of April in odd-numbered years, make an estimate of the amount of sales tax refunds to be paid under the Employment and Investment Growth Act during the fiscal years to be forecast under section 77-27,158. The estimate shall be based on the most recent data available including pending and approved applications and updates thereof as are required by subdivisions (2)(e) and (4)(e) of section 77-4104. The estimate shall be forwarded to the Legislative Fiscal Analyst and the Nebraska Economic Forecasting Advisory Board and made a part of the advisory forecast required by section 77-27,158.Source  Laws 1996, LB 1290, § 1. Cross References  Employment and Investment Growth Act, see section 77-4101.
NE Code § 77-4209 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4209 - Act, how cited.

77-4209.  Act, how cited.Sections 77-4209 to 77-4212 shall be known and may be cited as the Property Tax Credit Act.Source Laws 2007, LB367, § 1.
NE Code § 77-4210 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4210 - Purpose of act.

77-4210.  Purpose of act.The purpose of the Property Tax Credit Act is to provide property tax relief for property taxes levied against real property. The property tax relief will be made to owners of real property in the form of a property tax credit.Source Laws 2007, LB367, § 2.
NE Code § 77-4211 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4211 - Property Tax Credit Cash Fund; created; use; investment.

77-4211.  Property Tax Credit Cash Fund; created; use; investment.The Property Tax Credit Cash Fund is created. The fund shall only be used pursuant to the Property Tax Credit Act. 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.Source Laws 2007, LB367, § 3. Cross References   Nebraska Capital Expansion Act, see section 72-1269.  Nebraska State Funds Investment Act, see section 72-1260.
NE Code § 77-4301 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4301 - Terms, defined.

77-4301.  Terms, defined.For purposes of sections 77-4301 to 77-4316:(1) Controlled substance shall mean any drug or substance, including an imitation controlled substance, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of Nebraska law. Controlled substance shall not include marijuana;(2) Dealer shall mean a person who, in violation of Nebraska law, manufactures, produces, ships, transports, or imports into Nebraska or in any manner acquires or possesses six or more ounces of marijuana, seven or more grams of any controlled substance which is sold by weight, or ten or more dosage units of any controlled substance which is not sold by weight;(3) Imitation controlled substance shall have the meaning as provided in section 28-401; and(4) Marijuana shall have the meaning as provided in section 28-401.Source   Laws 1990, LB 260, § 1;   Laws 1991, LB 773, § 26.  Annotations  In a case involving cocaine and methamphetamine, the 7 or more grams of controlled substance which would make one a "dealer" under subsection (2) of this section, and therefore subject to conviction under section 77-4309, must be composed of (1) 7 or more grams of cocaine in isolation, or (2) 7 or more grams of a mixture which contains methamphetamine, or (3) 7 or more grams combined of cocaine in isolation and a mixture which contains methamphetamine. State v. Utter, 263 Neb. 632, 641 N.W.2d 624 (2002). Section 28-416(6) and subsection (2) of this section address different types of misconduct and are not inconsistent. Nebraska's Marijuana and Controlled Substances Tax Act, construed to grant derivative-use immunity, provides protection to taxpayers coextensive with the constitutional right against compulsory self-incrimination. State v. Garza, 242 Neb. 573, 496 N.W.2d 448 (1993).
NE Code § 77-4302 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4302 - Possession by dealer; payment of tax required.

77-4302.  Possession by dealer; payment of tax required.No dealer may possess marijuana or controlled substances upon which a tax is imposed by section 77-4303 unless the tax has been paid on the marijuana or controlled substance as evidenced by an official stamp, label, or other indicium.Source  Laws 1990, LB 260, § 2.
NE Code § 77-4303 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4303 - Imposition of tax; rates.

77-4303.  Imposition of tax; rates.(1) A tax is hereby imposed on marijuana and controlled substances at the following rates:(a) On each ounce of marijuana or each portion of an ounce, one hundred dollars;(b) On each gram or portion of a gram of a controlled substance that is customarily sold by weight or volume, one hundred fifty dollars; or(c) On each fifty dosage units or portion thereof of a controlled substance that is not customarily sold by weight, five hundred dollars.(2) For purposes of calculating the tax under this section, marijuana or any controlled substance that is customarily sold by weight or volume shall be measured by the weight of the substance in the dealer's possession. The weight shall be the actual weight, if known, or the estimated weight as determined by the Nebraska State Patrol or other law enforcement agency. Such determination shall be presumed to be the weight of such marijuana or controlled substances for purposes of sections 77-4301 to 77-4316.(3) The tax shall not be imposed upon a person registered or otherwise lawfully in possession of marijuana or a controlled substance pursuant to Chapter 28, article 4.Source   Laws 1990, LB 260, § 3;   Laws 1991, LB 773, § 27.  Annotations The tax levied by Nebraska's Marijuana and Controlled Substances Tax Act is an excise tax and need not be levied by valuation. State v. Garza, 242 Neb. 573, 496 N.W.2d 448 (1993).
NE Code § 77-4304 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4304 - Stamps, labels, or other indicia; purchase; Tax Commissioner; duties.

77-4304.  Stamps, labels, or other indicia; purchase; Tax Commissioner; duties.(1) Subject to the rules and regulations of the Tax Commissioner, official stamps, labels, or other indicia to be affixed to all marijuana and controlled substances shall be purchased from the Department of Revenue. The purchaser shall pay one hundred percent of face value for each official stamp, label, or other indicium purchased and shall not be required to give his or her name, address, social security number, or other identifying information.(2) The Tax Commissioner shall adopt a uniform system of providing, affixing, and displaying an official stamp, label, or other indicium for marijuana and controlled substances on which a tax is imposed. Official stamps, labels, or other indicia shall expire six months from the date of issuance.Source  Laws 1990, LB 260, § 4.
NE Code § 77-4305 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4305 - Tax; due and payable; when.

77-4305.  Tax; due and payable; when.The tax imposed upon marijuana and controlled substances by section 77-4303 shall be due and payable immediately upon acquisition or possession of marijuana and controlled substances in this state by a dealer.Source  Laws 1990, LB 260, § 5.
NE Code § 77-4306 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4306 - Stamps, labels, or other indicia; affixed; when.

77-4306.  Stamps, labels, or other indicia; affixed; when.If a dealer acquires or ships, transports, or imports into this state marijuana or a controlled substance and if the official stamp, label, or indicium evidencing the payment of the tax has not already been affixed, the dealer shall have it permanently affixed on the marijuana or controlled substance immediately upon acquisition or possession of the marijuana or controlled substance. Each official stamp, label, or other indicium may be used only once.Source  Laws 1990, LB 260, § 6.
NE Code § 77-4307 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4307 - Tax Commissioner; rules and regulations.

77-4307.  Tax Commissioner; rules and regulations.The Tax Commissioner shall adopt and promulgate rules and regulations necessary to carry out sections 77-4301 to 77-4316.Source   Laws 1990, LB 260, § 7;   Laws 1991, LB 773, § 28.
NE Code § 77-4308 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4308 - Sections, how construed.

77-4308.  Sections, how construed.Nothing in sections 77-4301 to 77-4316 shall in any manner provide immunity for a dealer from criminal prosecution pursuant to Nebraska law.Source   Laws 1990, LB 260, § 8;   Laws 1991, LB 773, § 29.
NE Code § 77-4309 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4309 - Dealer; violations; penalties; statute of limitations.

77-4309.  Dealer; violations; penalties; statute of limitations.Any dealer violating sections 77-4301 to 77-4316 shall be subject to a penalty of one hundred percent of the tax in addition to the tax imposed by section 77-4303. The penalty shall be collected as part of the tax.A dealer distributing or possessing marijuana or a controlled substance without affixing the official stamp, label, or other indicium shall be guilty of a Class IV felony. Notwithstanding any other provision of the criminal laws of this state, an indictment may be found and filed or an information or complaint filed upon any criminal offense specified in this section in the proper court within six years after the commission of such offense.Source   Laws 1990, LB 260, § 9;   Laws 1991, LB 773, § 30.  Annotations  Where no evidence was adduced to show the absence of the official stamp or label, an essential element of the crime of no drug tax stamp, an appellate court may note plain error and reverse the conviction. State v. Howell, 284 Neb. 559, 822 N.W.2d 391 (2012). In a case involving cocaine and methamphetamine, the 7 or more grams of controlled substance which would make one a "dealer" under subsection (2) of section 77-4301, and therefore subject to conviction under this section, must be composed of (1) 7 or more grams of cocaine in isolation, or (2) 7 or more grams of a mixture which contains methamphetamine, or (3) 7 or more grams combined of cocaine in isolation and a mixture which contains methamphetamine. State v. Utter, 263 Neb. 632, 641 N.W.2d 624 (2002).