reglab/housing_qa huggingface dataset:
NE Code § 21-304 (2021)
2021 Nebraska Revised Statutes|Chapter 21 - Corporations and Other Companies|21-304 - Foreign corporations; biennial report and occupation tax; procedure.

21-304.  Foreign corporations; biennial report and occupation tax; procedure.(1) Each foreign corporation subject to the Nebraska Model Business Corporation Act, doing business in this state, owning or using a part or all of its capital or plant in this state, and subject to compliance with all other provisions of law shall, in addition to all other statements required by law, deliver a biennial report to the Secretary of State, as of January 1 of each even-numbered year, in such form as the Secretary of State may prescribe. The report shall be signed by one of the following: The president, a vice president, a secretary, or a treasurer of the corporation. The signature may be digital or electronic if it conforms to section 86-611. The report and occupation tax shall be delivered to the Secretary of State. The report and occupation tax shall be due on March 1 of each even-numbered year and shall become delinquent if not filed and paid by April 15 of each even-numbered year. If the Secretary of State finds that such report and occupation tax conform to the requirements of the law, the Secretary of State shall file the report. If the Secretary of State finds that the report or occupation tax does not conform, the Secretary of State shall not file the report or accept the occupation tax but shall return the report and occupation tax to the corporation for any necessary corrections. A correction or amendment to the report may be filed at any time.(2) In each even-numbered year, the Secretary of State shall cause a notice to be sent either by United States mail or electronically transmitted to each corporation for which a report and occupation tax as described in this section have not been received as of March 1. The notice shall state that the report has not been received, that the report and occupation tax are due on March 1, and that the authority of the corporation to transact business in this state will be administratively revoked if the report and proper occupation tax are not received by April 15 of each even-numbered year.Source   Laws 1913, c. 240, § 4, p. 748;   R.S.1913, § 764;   C.S.1922, § 682;   C.S.1929, § 24-1704;   R.S.1943, § 21-304;   Laws 1955, c. 63, § 3, p. 203;   Laws 1967, c. 101, § 4, p. 313;   Laws 1969, c. 124, § 3, p. 571;   Laws 1982, LB 928, § 8;  Laws 2002, LB 989, § 2;  Laws 2003, LB 524, § 4;  Laws 2006, LB 647, § 2;  Laws 2008, LB379, § 3;  Laws 2014, LB749, § 241. Cross References  Nebraska Model Business Corporation Act, see section 21-201.Annotations  This section requires statement of how much capital is employed within and how much without the state. State ex rel. J. I. Case Threshing Machine Co. v. Marsh, 117 Neb. 832, 223 N.W. 126 (1929). State only can complain of failure to conform to statutory requirements. Northwest Ready Roofing Co. v. Antes, 117 Neb. 121, 219 N.W. 848 (1928).
NE Code § 21-305 (2021)
2021 Nebraska Revised Statutes|Chapter 21 - Corporations and Other Companies|21-305 - Foreign corporations; biennial report; contents.

21-305.  Foreign corporations; biennial report; contents.The biennial report required under section 21-304 from a foreign corporation shall show:(1) The exact corporate name of the foreign corporation and the name of the state or country under whose law it is incorporated;(2) The street address of the foreign corporation's registered office and the name of its current registered agent at that office in this state. A post office box number may be provided in addition to the street address;(3) The street address of the foreign corporation's principal office;(4) The names and street addresses of the foreign corporation's directors and principal officers which shall include the president, secretary, and treasurer;(5) A brief description of the nature of the foreign corporation's business;(6) The value of the property owned and used by the foreign corporation in this state and where such property is situated; and(7) The change or changes, if any, in the above particulars made since the last biennial report.Source   Laws 1913, c. 240, § 5, p. 749;   R.S.1913, § 765;   C.S.1922, § 683;   C.S.1929, § 24-1705;   R.S.1943, § 21-305;   Laws 1967, c. 101, § 5, p. 313;   Laws 1995, LB 109, § 196;  Laws 2003, LB 524, § 5;  Laws 2008, LB379, § 4;  Laws 2014, LB749, § 242. Annotations Domestic and foreign corporations are treated differently for purpose of tax. State of Nebraska ex rel. Beatrice Creamery Co. v. Marsh, 119 Neb. 197, 227 N.W. 926 (1929), appeal dismissed 282 U.S. 799 (1930).
NE Code § 21-306 (2021)
2021 Nebraska Revised Statutes|Chapter 21 - Corporations and Other Companies|21-306 - Foreign corporations; occupation tax; investigation by Secretary of State for collection purposes.

21-306.  Foreign corporations; occupation tax; investigation by Secretary of State for collection purposes.Upon the delivery of the biennial report required under section 21-304 to the Secretary of State, it shall be the duty of every foreign corporation doing business in this state to pay to the Secretary of State an occupation tax each even-numbered calendar year beginning January 1 and become due and assessable on March 1 of that year and become delinquent if not paid by April 15 of each even-numbered year. The occupation tax shall be measured by the property employed by the foreign corporation in the conduct of its business in this state. For such purpose the property shall consist of the sum total of the actual value of all real estate and personal property employed in this state by such foreign corporation in the transaction of its business. The occupation tax to be paid by such foreign corporation shall be based upon the sum so determined and shall be considered the capital stock of such foreign corporation in this state for the purpose of the occupation tax. The schedule of payment shall be double the occupation tax set forth in section 21-303, or any amendments thereto, except that the occupation tax shall not exceed thirty thousand dollars, and the Secretary of State, or any person deputized by the Secretary of State, shall have authority to investigate and obtain information from such corporation or any state, county, or city official. Such officers are authorized by this section to furnish such information to the Secretary of State, or anyone deputized by the Secretary of State, in order to determine all facts and give effect to the collection of the occupation tax.Source   Laws 1913, c. 240, § 6, p. 749;   R.S.1913, § 766;   C.S.1922, § 684;   C.S.1929, § 24-1706;   Laws 1933, c. 32, § 1, p. 212;   Laws 1935, c. 47, § 1, p. 172;   C.S.Supp.,1941, § 24-1706;   R.S.1943, § 21-306;   Laws 1955, c. 63, § 4, p. 203;   Laws 1965, c. 87, § 2, p. 353;   Laws 1967, c. 101, § 6, p. 313;   Laws 1969, c. 124, § 4, p. 571;   Laws 1982, LB 928, § 9;  Laws 2002, LB 989, § 3;  Laws 2003, LB 524, § 6;  Laws 2014, LB749, § 243. Annotations Occupation tax of foreign corporation is computed upon basis of paid-up capital stock employed in this state. State ex rel. J. I. Case Threshing Machine Co. v. Marsh, 117 Neb. 832, 223 N.W. 126 (1929).
NE Code § 21-311 (2021)
2021 Nebraska Revised Statutes|Chapter 21 - Corporations and Other Companies|21-311 - Occupation taxes; disposition; monthly report of Secretary of State.

21-311.  Occupation taxes; disposition; monthly report of Secretary of State.The Secretary of State shall make a report monthly to the Tax Commissioner of the occupation taxes collected under sections 21-301 to 21-330 and remit them to the State Treasurer for credit to the General Fund. The report shall include the amount of any refunds paid out under section 21-328.Source   Laws 1913, c. 240, § 11, p. 750;   R.S.1913, § 771;   C.S.1922, § 689;   C.S.1929, § 24-1711;   R.S.1943, § 21-311;   Laws 1984, LB 799, § 2;  Laws 2003, LB 524, § 7;  Laws 2014, LB749, § 244.
NE Code § 21-312 (2021)
2021 Nebraska Revised Statutes|Chapter 21 - Corporations and Other Companies|21-312 - Occupation taxes; lien; notice; lien subject to prior liens.

21-312.  Occupation taxes; lien; notice; lien subject to prior liens.The occupation taxes required to be paid by sections 21-301 to 21-330 shall be the first and best lien on all property of the corporation whether such real or personal property is employed by the corporation in the prosecution of its business or is in the hands of an assignee, trustee, or receiver for the benefit of the creditors and stockholders thereof. The Secretary of State may file notice of such lien in the office of the county clerk of the county wherein the personal property sought to be charged with such lien is situated and with the county clerk or register of deeds of the county wherein the real estate sought to be charged with such lien is situated. The lien provided for in this section shall be invalid as to any mortgagee or pledgee whose lien is filed, as against any judgment lien which attached, or as against any purchaser whose rights accrued, prior to the filing of such notice.Source   Laws 1913, c. 240, § 12, p. 750;   R.S.1913, § 772;   C.S.1922, § 690;   C.S.1929, § 24-1712;   Laws 1943, c. 54, § 1, p. 218;   R.S.1943, § 21-312;   Laws 1969, c. 124, § 5, p. 572;   Laws 1988, LB 800, § 1;  Laws 2014, LB749, § 245. Annotations Under prior statute, occupation taxes were a lien although not filed in office of register of deeds or county clerk. Licking v. Hays Lumber Co., 146 Neb. 240, 19 N.W.2d 148 (1945).
NE Code § 21-313 (2021)
2021 Nebraska Revised Statutes|Chapter 21 - Corporations and Other Companies|21-313 - Domestic corporation; foreign corporation; failure to file report or pay occupation tax; effect.

21-313.  Domestic corporation; foreign corporation; failure to file report or pay occupation tax; effect.(1) If a domestic corporation required to deliver the biennial report and pay the occupation tax prescribed in sections 21-301 to 21-330 fails or neglects to deliver such report or pay such occupation tax by April 15 of each even-numbered year, such corporation shall be administratively dissolved on April 16 of such year.(2) If a foreign corporation required to deliver the biennial report and pay the occupation tax prescribed in sections 21-301 to 21-330 fails or neglects to deliver such report or pay such occupation tax by April 15 of each even-numbered year, the authority of such corporation to transact business in this state shall be administratively revoked on April 16 of such year.Source   Laws 1913, c. 240, § 13, p. 750;   R.S.1913, § 773;   C.S.1922, § 691;   C.S.1929, § 24-1713;   R.S.1943, § 21-313;   Laws 1945, c. 39, § 1, p. 195;   Laws 1955, c. 63, § 7, p. 204;   Laws 1967, c. 101, § 9, p. 315;   Laws 1969, c. 124, § 6, p. 572;   Laws 1982, LB 928, § 10;  Laws 2002, LB 989, § 4;  Laws 2003, LB 524, § 8;  Laws 2014, LB749, § 246. Annotations  Foreign corporation tax is computed upon the amount of its paid-up capital stock employed in Nebraska. State ex rel. J. I. Case Threshing Machine Co. v. Marsh, 117 Neb. 832, 223 N.W. 126 (1929). After action has been brought in name of dissolved corporation, amendment may be allowed substituting as plaintiffs the managing directors as trustees. Weekes Grain & Live Stock Co. v. Ware & Leland, 99 Neb. 126, 155 N.W. 233 (1915). After charter has been forfeited for nonpayment of occupation tax, corporation cannot sue in corporate name. Weekes Grain & Live Stock Co. v. Ware & Leland, 99 Neb. 126, 155 N.W. 233 (1915); Havens & Co. v. Colonial Apartment House Co., 97 Neb. 639, 150 N.W. 1011 (1915).
NE Code § 21-314 (2021)
2021 Nebraska Revised Statutes|Chapter 21 - Corporations and Other Companies|21-314 - Occupation taxes; how collected; credited to General Fund.

21-314.  Occupation taxes; how collected; credited to General Fund.Occupation tax or taxes to be paid as provided in sections 21-301 to 21-330 may be recovered by an action in the name of the state and on collection shall be remitted to the State Treasurer for credit to the General Fund.Source   Laws 1913, c. 240, § 14, p. 750;   R.S.1913, § 774;   C.S.1922, § 692;   C.S.1929, § 24-1714;   R.S.1943, § 21-314;   Laws 1969, c. 124, § 7, p. 573;   Laws 1988, LB 800, § 2;  Laws 2003, LB 524, § 9;  Laws 2014, LB749, § 247.
NE Code § 21-315 (2021)
2021 Nebraska Revised Statutes|Chapter 21 - Corporations and Other Companies|21-315 - Occupation taxes; collection; venue of action.

21-315.  Occupation taxes; collection; venue of action.The Attorney General, on request of the Secretary of State, shall institute such action to recover occupation taxes in the district court of Lancaster County or any other county in the state in which such corporation has an office or place of business.Source   Laws 1913, c. 240, § 15, p. 750;   R.S.1913, § 775;   C.S.1922, § 693;   C.S.1929, § 24-1715;   R.S.1943, § 21-315;  Laws 2014, LB749, § 248.
NE Code § 21-318 (2021)
2021 Nebraska Revised Statutes|Chapter 21 - Corporations and Other Companies|21-318 - List of corporations; duty of Secretary of State.

21-318.  List of corporations; duty of Secretary of State.It shall be the duty of the Secretary of State to prepare and keep a correct list of all corporations subject to sections 21-301 to 21-330 and engaged in business within this state. For the purpose of obtaining the necessary information, the Secretary of State, or other person deputized by him or her, shall have access to the records of the offices of the county clerks of the state.Source   Laws 1913, c. 240, § 18, p. 751;   R.S.1913, § 778;   C.S.1922, § 696;   C.S.1929, § 24-1718;   R.S.1943, § 21-318;   Laws 1988, LB 800, § 3;  Laws 2014, LB749, § 249.
NE Code § 21-319 (2021)
2021 Nebraska Revised Statutes|Chapter 21 - Corporations and Other Companies|21-319 - Investigation by Secretary of State for collection purposes; duty of county clerk.

21-319.  Investigation by Secretary of State for collection purposes; duty of county clerk.Any county clerk shall, upon request of the Secretary of State, furnish him or her with such information as is shown by the records of his or her office concerning corporations located within his or her county and subject to sections 21-301 to 21-330. The Secretary of State, or any person deputized by him or her for the purpose of determining the amount of the occupation tax due from such corporation, shall have authority to investigate and determine the facts showing the proportion of the paid-up capital stock of the company represented by its property and business in this state.Source   Laws 1913, c. 240, § 19, p. 751;   R.S.1913, § 779;   C.S.1922, § 697;   C.S.1929, § 24-1719;   R.S.1943, § 21-319;   Laws 1988, LB 800, § 4;  Laws 2014, LB749, § 250.
NE Code § 21-321 (2021)
2021 Nebraska Revised Statutes|Chapter 21 - Corporations and Other Companies|21-321 - Reports and fees; exemptions.

21-321.  Reports and fees; exemptions.All banking, insurance, and building and loan association corporations paying fees and making reports to the Director of Insurance or the Director of Banking and Finance and all other corporations paying an occupation tax to the state under any other statutory provisions than those of sections 21-301 to 21-330 shall be exempt from the provisions of such sections.Source   Laws 1913, c. 240, § 21, p. 752;   R.S.1913, § 781;   C.S.1922, § 699;   C.S.1929, § 24-1721;   R.S.1943, § 21-321;   Laws 1969, c. 124, § 8, p. 573;   Laws 1988, LB 800, § 5;  Laws 2003, LB 524, § 10;  Laws 2014, LB749, § 251.
NE Code § 21-322 (2021)
2021 Nebraska Revised Statutes|Chapter 21 - Corporations and Other Companies|21-322 - Dissolution; certificate required; filing; fees.

21-322.  Dissolution; certificate required; filing; fees.In case of dissolution of a corporation by action of a competent court, or the winding up of a corporation, either foreign or domestic, by proceedings in assignment or bankruptcy, a certificate shall be signed by the clerk of the court in which such proceedings were had and filed in the office of the Secretary of State. The fees for making and filing such certificate shall be taxed as costs in the proceedings and paid out of the funds of the corporation and shall have the same priority as other costs.Source   Laws 1913, c. 240, § 22, p. 752;   R.S.1913, § 782;   C.S.1922, § 700;   C.S.1929, § 24-1722;   Laws 1943, c. 54, § 2, p. 218;   R.S.1943, § 21-322;   Laws 1967, c. 101, § 11, p. 315;  Laws 2014, LB749, § 252.
NE Code § 21-323.02 (2021)
2021 Nebraska Revised Statutes|Chapter 21 - Corporations and Other Companies|21-323.02 - Domestic corporation administratively dissolved; denial of reinstatement; appeal.

21-323.02.  Domestic corporation administratively dissolved; denial of reinstatement; appeal.(1) If the Secretary of State denies a corporation's application for reinstatement following administrative dissolution under section 21-323, he or she shall serve the corporation under section 21-236 with a written notice that explains the reason or reasons for denial.(2) The corporation may appeal the denial of reinstatement to the district court of Lancaster County within thirty days after service of the notice of denial is perfected under section 21-236. The corporation shall appeal by petitioning the court to set aside the dissolution and attaching to the petition copies of the Secretary of State's certificate of dissolution, the corporation's application for reinstatement, and the Secretary of State's notice of denial.(3) The court may summarily order the Secretary of State to reinstate the dissolved corporation or may take other action the court considers appropriate.(4) The court's final decision may be appealed as in other civil proceedings.Source   Laws 1995, LB 109, § 199;  Laws 2014, LB749, § 255.
NE Code § 21-325.02 (2021)
2021 Nebraska Revised Statutes|Chapter 21 - Corporations and Other Companies|21-325.02 - Foreign corporation authority to transact business; reinstatement denied; appeal.

21-325.02.  Foreign corporation authority to transact business; reinstatement denied; appeal.(1) If the Secretary of State denies a foreign corporation's application for reinstatement following administrative revocation of its certificate of authority under section 21-325, he or she shall serve the foreign corporation under section 21-2,212 with a written notice that explains the reason or reasons for denial.(2) The foreign corporation may appeal the denial of reinstatement to the district court of Lancaster County within thirty days after service of the notice of denial is perfected under section 21-2,212. The foreign corporation shall appeal by petitioning the court to set aside the revocation and attaching to the petition copies of the Secretary of State's certificate of revocation, the foreign corporation's application for reinstatement, and the Secretary of State's notice of denial.(3) The court may summarily order the Secretary of State to reinstate the certificate of authority or may take any other action the court considers appropriate.(4) The court's final decision may be appealed as in other civil proceedings.Source   Laws 1996, LB 1036, § 3;  Laws 2014, LB749, § 258.
NE Code § 21-328 (2021)
2021 Nebraska Revised Statutes|Chapter 21 - Corporations and Other Companies|21-328 - Occupation tax; refund; procedure; appeal.

21-328.  Occupation tax; refund; procedure; appeal.Any corporation paying the occupation tax imposed by section 21-303 or 21-306 may claim a refund if the payment of such occupation tax was invalid for any reason. The corporation shall file a written claim and any evidence supporting the claim within two years after payment of such occupation tax. The Secretary of State shall either approve or deny the claim within thirty days after such filing. Any approved claims shall be paid out of the General Fund. Appeal of a decision by the Secretary of State shall be in accordance with the Administrative Procedure Act.Source   Laws 1984, LB 799, § 1;   Laws 1988, LB 352, § 21;  Laws 2014, LB749, § 259. Cross References  Administrative Procedure Act, see section 84-920.
NE Code § 21-329 (2021)
2021 Nebraska Revised Statutes|Chapter 21 - Corporations and Other Companies|21-329 - Paid-up capital stock, defined.

21-329.  Paid-up capital stock, defined.For purposes of sections 21-301 to 21-330, the term paid-up capital stock shall mean, at any particular time, the sum of the par value of all shares of capital stock of the corporation issued and outstanding.Source   Laws 1984, LB 800, § 1;   Laws 1995, LB 109, § 202;  Laws 1999, LB 35, § 1;  Laws 2014, LB749, § 260.
NE Code § 21-330 (2021)
2021 Nebraska Revised Statutes|Chapter 21 - Corporations and Other Companies|21-330 - Corporations; excess payment; refund.

21-330.  Corporations; excess payment; refund.Any corporation which has paid occupation tax in excess of the proper amount of the occupation tax imposed in sections 21-301 to 21-330 shall be entitled to a refund of such excess payment. Claims for refund shall be filed with the Secretary of State or may be submitted by the Secretary of State based on his or her own investigation. If approved or submitted by the Secretary of State, the claim shall be forwarded to the State Treasurer for payment from the General Fund. The Secretary of State shall not refund any excess occupation tax payment if five years have passed from the date of the excess payment.Source   Laws 1991, LB 829, § 25;   Laws 1992, Fourth Spec. Sess., LB 1, § 1;   Laws 1993, LB 345, § 1;   Laws 1995, LB 182, § 21;  Laws 2003, LB 524, § 15;  Laws 2006, LB 647, § 3;  Laws 2014, LB749, § 261.
NE Code § 21-401 (2021)
2021 Nebraska Revised Statutes|Chapter 21 - Corporations and Other Companies|21-401 - Act, how cited.

21-401.  Act, how cited.Sections 21-401 to 21-414 shall be known and may be cited as the Nebraska Benefit Corporation Act.Source Laws 2014, LB751, § 1.
NE Code § 21-402 (2021)
2021 Nebraska Revised Statutes|Chapter 21 - Corporations and Other Companies|21-402 - Applicability of act; Nebraska Model Business Corporation Act generally applicable.

21-402.  Applicability of act; Nebraska Model Business Corporation Act generally applicable.(1) The Nebraska Benefit Corporation Act applies to all benefit corporations.(2) The existence of a provision of the Nebraska Benefit Corporation Act does not of itself create an implication that a contrary or different rule of law is applicable to a business corporation that is not a benefit corporation. The act does not affect a statute or rule of law that is applicable to a business corporation that is not a benefit corporation.(3) Except as otherwise provided in the Nebraska Benefit Corporation Act, the Nebraska Model Business Corporation Act is generally applicable to all benefit corporations. The specific provisions of the Nebraska Benefit Corporation Act control over the general provisions of the Nebraska Model Business Corporation Act. A benefit corporation may be subject simultaneously to the Nebraska Benefit Corporation Act and one or more other statutes that provide for the incorporation of a specific type of business corporation.(4) A provision of the articles of incorporation or bylaws of a benefit corporation may not limit, be inconsistent with, or supersede a provision of the Nebraska Benefit Corporation Act.Source  Laws 2014, LB751, § 2;  Laws 2015, LB35, § 1.  Cross References  Nebraska Model Business Corporation Act, see section 21-201.
NE Code § 21-404 (2021)
2021 Nebraska Revised Statutes|Chapter 21 - Corporations and Other Companies|21-404 - Incorporation; articles of incorporation; statement required.

21-404.  Incorporation; articles of incorporation; statement required.A benefit corporation shall be incorporated in accordance with the Nebraska Model Business Corporation Act, but its articles of incorporation must also state that it is a benefit corporation.Source  Laws 2014, LB751, § 4;  Laws 2015, LB35, § 3.  Cross References  Nebraska Model Business Corporation Act, see section 21-201.