reglab/housing_qa huggingface dataset:
NE Code § 77-27,209 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,209 - Rules and regulations.

77-27,209.  Rules and regulations.The Department of Labor shall adopt and promulgate rules and regulations necessary to carry out sections 77-27,197 to 77-27,209.Source  Laws 1993, LB 46, § 13.
NE Code § 77-27,210 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,210 - Legislative intent.

77-27,210.  Legislative intent.It is the intent of the Legislature to establish and maintain a procedure to set off against a debtor's state income tax refund any debt owed to the Department of Motor Vehicles which has accrued as a result of an individual's liability for motor fuel taxes pursuant to section 66-1405.Source  Laws 1997, LB 720, § 25.
NE Code § 77-27,211 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,211 - Collection system; departments implement.

77-27,211.  Collection system; departments implement.The Department of Revenue, the Department of Administrative Services, and the Department of Motor Vehicles shall develop and implement a collection system to carry out the intent of section 77-27,210.Source  Laws 1997, LB 720, § 26.
NE Code § 77-27,212 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,212 - Terms, defined.

77-27,212.  Terms, defined.For purposes of sections 77-27,210 to 77-27,221:(1) Debt means motor fuel taxes due and payable to the Department of Motor Vehicles pursuant to section 66-1405; and(2) Refund means any Nebraska state income tax refund which the Department of Revenue determines to be due an individual, corporate, or business taxpayer. In the case of a joint income tax return, it shall be presumed that each partner to the marriage submitting such return contributed one-half of the earnings upon which the refund is based. The presumption may be contested by the state, the debtor, and the innocent spouse by virtue of the hearing process prescribed in section 77-27,216.Source  Laws 1997, LB 720, § 27.
NE Code § 77-27,213 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,213 - Collection remedy; cumulative.

77-27,213.  Collection remedy; cumulative.The collection remedy authorized by sections 77-27,210 to 77-27,221 shall be in addition to and not in substitution for any other remedy available by law.Source  Laws 1997, LB 720, § 28.
NE Code § 77-27,214 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,214 - Debt; submission for collection; when.

77-27,214.  Debt; submission for collection; when.The Department of Motor Vehicles may submit any debt of twenty-five dollars or more to the Department of Revenue for collection pursuant to sections 77-27,210 to 77-27,221 except when the validity of the debt has not been finally determined by the debtor's exercise or failure to exercise all applicable appeal rights.Source  Laws 1997, LB 720, § 29.
NE Code § 77-27,215 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,215 - Department of Motor Vehicles; Department of Revenue; notifications required.

77-27,215.  Department of Motor Vehicles; Department of Revenue; notifications required.(1) If a debtor identified by the Department of Motor Vehicles pursuant to section 77-27,214 is determined by the Department of Revenue to be entitled to a refund of twenty-five dollars or more, the Department of Revenue shall notify the Department of Motor Vehicles that a refund is pending.(2) Upon receipt of the notification, the Department of Motor Vehicles shall, within twenty days, send written notification to the debtor of an assertion of its rights to all or a portion of the debtor's refund.(3) The notification to the debtor shall clearly set forth the basis for the claim to the refund, the intention to apply the refund against the debt, the debtor's opportunity to give written notice of intent to contest the validity of the claim before the Department of Motor Vehicles within twenty days after the date of the mailing of the notice, the mailing address to which the application for a hearing must be sent, and notice that failure to apply for a hearing in writing within the twenty-day period will be deemed a waiver of the opportunity to contest the claim, causing a setoff by default. In the case of a joint income tax return, the notice shall also state the name of the taxpayer named in the return against whom no debt is claimed. There shall be no affirmative duty placed upon the non-owing spouse to initiate an action to receive payment of the noninterceptable amount.Source  Laws 1997, LB 720, § 30.
NE Code § 77-27,216 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,216 - Application for hearing; adjustment to debt.

77-27,216.  Application for hearing; adjustment to debt.A written application pursuant to section 77-27,215 by a debtor for a hearing shall be effective upon receipt of the application by the Department of Motor Vehicles. If the department receives a timely written application contesting its claim to a refund, it shall grant a hearing to the taxpayer to determine whether the claim is valid. If the amount asserted as due and owing is not correct, an adjustment to the claimed amount shall be made. No hearing shall be granted upon issues which have been finally determined.Source  Laws 1997, LB 720, § 31.
NE Code § 77-27,217 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,217 - Appeal; procedure.

77-27,217.  Appeal; procedure.Any appeal of an action taken or as a result of a hearing held pursuant to section 77-27,216 shall be in accordance with the Administrative Procedure Act.Source  Laws 1997, LB 720, § 32. Cross References  Administrative Procedure Act, see section 84-920.
NE Code § 77-27,218 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,218 - Final determination; certification of debt; Department of Administrative Services; duties.

77-27,218.  Final determination; certification of debt; Department of Administrative Services; duties.Upon the final determination of the amount and validity of the debt due and owing, by means of the hearing provided for in section 77-27,216 or by the taxpayer's default through failure to request a hearing, the Department of Motor Vehicles shall certify the debt to the Department of Administrative Services within twenty days from the date of the final determination. Upon receipt of the certified debt amount from the Department of Motor Vehicles, the Department of Administrative Services shall deduct an amount equal to the certified debt from the refund due the debtor, up to the amount of the refund, and shall transfer such amount to the Department of Motor Vehicles. The Department of Administrative Services shall refund any remaining balance to the debtor as if the setoff had not occurred.Source  Laws 1997, LB 720, § 33.
NE Code § 77-27,219 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,219 - Notification to debtor; contents.

77-27,219.  Notification to debtor; contents.When the Department of Motor Vehicles receives all or a portion of a certified debt pursuant to section 77-27,218, the department shall notify the debtor of the completion of the setoff and amount received. Such notice shall include the final amount of the refund to which the debtor was entitled prior to the setoff, the amount of the certified debt, and the amount of the refund in excess of the debt, if any.Source  Laws 1997, LB 720, § 34.
NE Code § 77-27,220 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,220 - Reimbursement of costs.

77-27,220.  Reimbursement of costs.The Department of Motor Vehicles shall reimburse the Department of Revenue and the Department of Administrative Services for all reasonable and necessary costs incurred in setting off debts pursuant to sections 77-27,210 to 77-27,221.Source  Laws 1997, LB 720, § 35.
NE Code § 77-27,221 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,221 - Rules and regulations.

77-27,221.  Rules and regulations.The Department of Motor Vehicles shall adopt and promulgate rules and regulations necessary to carry out sections 77-27,210 to 77-27,221.Source  Laws 1997, LB 720, § 36.
NE Code § 77-27,222 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,222 - Internal Revenue Code amendment; Tax Commissioner; duties; report.

77-27,222.  Internal Revenue Code amendment; Tax Commissioner; duties; report.(1) Within sixty days after an amendment of the Internal Revenue Code is enacted, the Tax Commissioner shall prepare and submit to the Governor, the Legislative Fiscal Analyst, the Speaker of the Legislature, and the chairpersons of the Executive Board of the Legislative Council, the Revenue Committee of the Legislature, and the Appropriations Committee of the Legislature a report that outlines:(a) The changes in the Internal Revenue Code; and(b) The impact of those changes on state revenue and on various classes and types of taxpayers.(2) Subsection (1) of this section does not apply to an amendment of the Internal Revenue Code if the Tax Commissioner determines that the impact of the amendment on state income tax revenue for the fiscal year that begins during the calendar year in which the amendment is enacted will be less than five million dollars.Source Laws 2017, LB217, § 15.
NE Code § 77-27,223 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,223 - County; license or occupation tax; authorized; election.

77-27,223.  County; license or occupation tax; authorized; election.A county may raise revenue by levying and collecting a license or occupation tax on any person, partnership, limited liability company, corporation, or business engaged in the sale of admissions to recreational, cultural, entertainment, or concert events that are subject to sales tax under sections 77-2701.04 to 77-2713 that occur outside any incorporated municipality, but within the boundary limits of the county. The tax shall be uniform in respect to the class upon which it is imposed. The tax shall be based upon a certain percentage of gross receipts from sales in the county of the person, partnership, limited liability company, corporation, or business, and may include sales of other goods and services at such locations and events, not to exceed one and one-half percent. A county may not impose the tax on sales that are within an incorporated city or village. No county shall levy and collect a license or occupation tax under this section unless approved by a majority of those voting on the question at a special, primary, or general election.Source  Laws 2002, LB 259, § 1;  Laws 2003, LB 282, § 83;  Laws 2021, LB26, § 7;  Laws 2021, LB595, § 11.   Operative Date: October 1, 2021   Note: The Revisor of Statutes has pursuant to section 49-769 correlated LB26, section 7, with LB595, section 11, to reflect all amendments.
NE Code § 77-27,224 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,224 - County board; election; question; effect.

77-27,224.  County board; election; question; effect.The county board shall submit the question of imposing a license or occupation tax under section 77-27,223 to the registered voters at any primary or general election or at a special election if the county submits a certified copy of the resolution proposing the tax to the election commissioner or county clerk within a reasonable time prior to the primary, general, or special election. The question may include any terms and conditions set forth in the resolution proposing the tax, such as a termination date or the specific project or program for which the revenue will be allocated, and shall include the following language: Shall the county board impose a license or occupation tax upon any person, partnership, limited liability company, corporation, or business engaged in the sale of admissions to recreational, cultural, entertainment, or concert events within the county on which the State of Nebraska is authorized to impose a sales tax? If a majority of those voting on the question are in favor of the tax, then the county board shall be empowered to impose the tax and shall forthwith proceed to impose the tax. If a majority of those voting on the question are opposed to the tax, then the county board shall not impose the tax.Source Laws 2002, LB 259, § 2.
NE Code § 77-27,225 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,225 - Election; notice.

77-27,225.  Election; notice.The county board shall give notice of the submission of the question of imposing a license or occupation tax under section 77-27,223 not more than thirty days nor less than ten days prior to the election, by publication one time in one or more newspapers published in or of general circulation in the county in which such question is to be submitted. The notice shall be in addition to any other notice required under the general election laws of this state.Source Laws 2002, LB 259, § 3.
NE Code § 77-27,226 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,226 - Petition to submit question.

77-27,226.  Petition to submit question.Whenever, at least forty-five days prior to any county or state election, the registered voters of the county, equal in number to ten percent of the votes cast at the last preceding county election, petition the county board to submit the question of imposing a license or occupation tax under section 77-27,223, the county board shall submit the question at the next primary, general, or special election.Source Laws 2002, LB 259, § 4.
NE Code § 77-27,227 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,227 - Submission of question; limitation.

77-27,227.  Submission of question; limitation.The question of imposing a license or occupation tax under section 77-27,223 which has been submitted to the registered voters and failed shall not be submitted to the registered voters of the county again until twenty-three months after such failure.Source Laws 2002, LB 259, § 5.
NE Code § 77-27,237 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,237 - Out-of-state retailers; collect and remit sales tax; Department of Revenue; duties.

77-27,237.  Out-of-state retailers; collect and remit sales tax; Department of Revenue; duties.If the federal government passes a law that expands the state's authority to require out-of-state retailers to collect and remit the tax imposed under section 77-2703 on purchases by Nebraska residents and the state collects additional revenue under section 77-2703 as a result of such federal law, then the Department of Revenue shall determine the amount of such additional revenue collected during the first twelve months following the date on which the state begins collecting such additional revenue. The department shall certify such amount to the Governor, the Legislature, and the State Treasurer, and the certified amount shall be used for purposes of subdivision (2)(d) of section 77-27,132. This section terminates three years after August 30, 2015.Source Laws 2015, LB200, § 1.
NE Code § 77-27,238 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,238 - Temporary Assistance for Needy Families Program recipient; employer tax credit; Department of Revenue; report; contents.

77-27,238.  Temporary Assistance for Needy Families Program recipient; employer tax credit; Department of Revenue; report; contents.(1) For taxable years beginning or deemed to begin on or after January 1, 2017, there shall be allowed to an employer of any eligible employee a nonrefundable credit, for not more than two years, against the income tax imposed by the Nebraska Revenue Act of 1967 in the amount of twenty percent of the employer's annual expenditures for any of the following services that are provided to eligible employees and that are incidental to the employer's business:(a) The payment of tuition at a Nebraska public institution of postsecondary education or the payment of the costs associated with a high school equivalency program for eligible employees; and(b) The provision of transportation of eligible employees to and from work.(2) The credit allowed under this section for any taxable year shall not exceed the employer's actual tax liability for such taxable year.(3) The Department of Revenue shall submit a report electronically to the Clerk of the Legislature on or before July 1 of each year on (a) the number of employers claiming a credit under this section and (b) the number of eligible employees receiving the services for which credits are claimed.(4) The Department of Revenue, in consultation with the Department of Health and Human Services, shall develop a process to verify that any employer claiming credits under this section qualifies for such credits.(5) The Department of Revenue may adopt and promulgate rules and regulations necessary to carry out this section.(6) For purposes of this section, eligible employee means a parent or caretaker relative (a) who is a member of a unit that received benefits under the state or federally funded Temporary Assistance for Needy Families program established in 42 U.S.C. 601 et seq., for any nine months of the eighteen-month period immediately prior to the employee's hiring date and (b) whose hiring date is on or after the first day of the taxable year for which the credit is claimed.Source  Laws 2016, LB774, § 10;  Laws 2017, LB217, § 19.
NE Code § 77-27,239 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,239 - Online hosting platform; Tax Commissioner; agreement authorized; powers.

77-27,239.  Online hosting platform; Tax Commissioner; agreement authorized; powers.(1) For purposes of this section, online hosting platform means a marketplace connected by computer to one or more other computers or networks, as through a commercial electronic information service or the Internet, through which (a) a seller or hotel operator may rent or furnish any room or rooms, lodgings, or accommodations in a hotel, a motel, an inn, a tourist camp, a tourist cabin, or any other place, (b) such room or rooms, lodgings, or accommodations may be advertised or listed, and (c) a purchaser or occupant may arrange for the occupancy of such room or rooms, lodgings, or accommodations.(2) The Tax Commissioner may enter into an agreement with an online hosting platform to permit the online hosting platform to collect and pay the applicable sales taxes imposed under the Local Option Revenue Act, the Nebraska Revenue Act of 1967, the Nebraska Visitors Development Act, and sections 13-318 to 13-326 and 13-2813 to 13-2816 on behalf of the seller or hotel operator otherwise required to collect such taxes for transactions consummated through the online hosting platform. Upon entering into such agreement with the online hosting platform, the Tax Commissioner shall waive the tax collection responsibility of a seller or hotel operator for transactions consummated through the online hosting platform for which the online hosting platform has assumed this responsibility. The online hosting platform shall give written notice to each seller or hotel operator which is covered by the agreement between the online hosting platform and the Tax Commissioner.(3) Upon entering into an agreement with the Tax Commissioner under this section, the online hosting platform shall report aggregate information on the tax return prescribed by the Tax Commissioner, including an aggregate of gross receipts, exemptions, adjustments, and taxable receipts of all transactions subject to the agreement.Source Laws 2019, LB57, § 4. Cross References   Local Option Revenue Act, see section 77-27,148.  Nebraska Visitors Development Act, see section 81-3701.
NE Code § 77-2801 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2801 - Property; unpaid taxes; sale; when.

77-2801.  Property; unpaid taxes; sale; when.Whenever the state or any of its political subdivisions shall own property upon which there are any unpaid taxes or special assessments and any interest, penalties or costs relating to such taxes or special assessments, and the value of such property is less than the total of such taxes, special assessments, interest, penalties and costs, such property may be sold by the owner and title given as provided in sections 77-2801 to 77-2809.Source  Laws 1967, c. 483, § 1, p. 1495.
NE Code § 77-2802 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2802 - Property; unpaid taxes; governing body; certify to county treasurer; certify value of property less than total taxes.

77-2802.  Property; unpaid taxes; governing body; certify to county treasurer; certify value of property less than total taxes.The governing body of the political subdivision owning property described in section 77-2801 and desiring to sell the same shall certify by official action to the county treasurer of the county in which the property is located, the legal description of the property and the street address of such property if within a city or village, that the value of the property is less than the total of all taxes, special assessments and interest, penalties, and cost levied against such property, and that the owner desires that such property be sold.Source  Laws 1967, c. 483, § 2, p. 1495.
NE Code § 77-2803 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2803 - Property; unpaid taxes; sale; date.

77-2803.  Property; unpaid taxes; sale; date.The county treasurer shall set a date of sale which shall be within two months of the date of the certification made pursuant to section 77-2802 and proceed, as provided in sections 77-2801 to 77-2809, to offer and sell such property to the highest bidder.Source  Laws 1967, c. 483, § 3, p. 1495.
NE Code § 77-2804 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2804 - Property; unpaid taxes; sale; notice; procedure if no bid is made.

77-2804.  Property; unpaid taxes; sale; notice; procedure if no bid is made.The county treasurer shall, prior to the sale, cause an advertisement to be printed in a legal newspaper published in the English language in such county or, if none is published in the county, in such a legal newspaper of general circulation in the county at least once a week for three consecutive weeks. Such advertisement shall state the owner of such property and that such property, described by its legal description and if within a city or village by its street address in addition to its legal description, will be sold to the highest bidder on the date set for sale and that a title clear of all liens for taxes, or special assessments and interest, penalties, or costs thereon will be conveyed. If upon the date of sale no bid is made, the county treasurer shall continue such sale until a bid shall have been received, except that the owner, at any time after the date for sale, may cause the selling of the property to be discontinued by notifying the county treasurer of such desire.Source   Laws 1967, c. 483, § 4, p. 1496;   Laws 1986, LB 960, § 40.
NE Code § 77-2805 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2805 - Property; unpaid taxes; notice to state and political subdivisions.

77-2805.  Property; unpaid taxes; notice to state and political subdivisions.Prior to advertising for sale, the county treasurer shall notify the state and all political subdivisions which have any interest in taxes or special assessments levied and assessed against such property of the proposed sale and the date of such sale.Source  Laws 1967, c. 483, § 5, p. 1496.
NE Code § 77-2806 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2806 - Property; unpaid taxes; sale; who may purchase.

77-2806.  Property; unpaid taxes; sale; who may purchase.The state or any other political subdivision may purchase such property.Source  Laws 1967, c. 483, § 6, p. 1496.