reglab/housing_qa huggingface dataset:
NE Code § 77-211 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-211 - Hospital which provides office building or office space; rent included in lieu of taxes; payment in lieu of taxes to county treasurer; allocation.

77-211.  Hospital which provides office building or office space; rent included in lieu of taxes; payment in lieu of taxes to county treasurer; allocation.Any political subdivision, tax-exempt corporation, or proprietorship acting with respect to any hospital and which provides office buildings or office space to tenants who shall be engaged in private enterprise shall charge such tenants a sufficient amount of rent so that a portion of the rent payments shall be in lieu of taxes. Such payments in lieu of taxes shall be paid to the county treasurer to be allocated to the taxing units within which the property is located so that each shall receive, as in lieu of tax payments, the same amount that it would have received from such leased property if it were not exempt from taxation.Source  Laws 1973, LB 294, § 1.
NE Code § 77-212 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-212 - Hospitals providing for supportive medical services to patients; exempt from in lieu of tax payment.

77-212.  Hospitals providing for supportive medical services to patients; exempt from in lieu of tax payment.Space provided for supportive medical services to patients in hospitals shall be exempt from section 77-211.Source  Laws 1973, LB 294, § 2.
NE Code § 77-301 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-301 - Transferred to section 77-363.

77-301.  Transferred to section 77-363.
NE Code § 77-302 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-302 - Transferred to section 77-364.

77-302.  Transferred to section 77-364.
NE Code § 77-303.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-303.01 - Transferred to section 77-378.

77-303.01.  Transferred to section 77-378.
NE Code § 77-303.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-303.02 - Transferred to section 77-367.

77-303.02.  Transferred to section 77-367.
NE Code § 77-303.03 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-303.03 - Transferred to section 77-368.

77-303.03.  Transferred to section 77-368.
NE Code § 77-304 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-304 - Transferred to section 77-370.

77-304.  Transferred to section 77-370.
NE Code § 77-305 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-305 - Transferred to section 77-371.

77-305.  Transferred to section 77-371.
NE Code § 77-306 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-306 - Transferred to section 77-387.

77-306.  Transferred to section 77-387.
NE Code § 77-307 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-307 - Transferred to section 77-388.

77-307.  Transferred to section 77-388.
NE Code § 77-308 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-308 - Transferred to section 77-389.

77-308.  Transferred to section 77-389.
NE Code § 77-309 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-309 - Transferred to section 77-390.

77-309.  Transferred to section 77-390.
NE Code § 77-310 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-310 - Transferred to section 77-391.

77-310.  Transferred to section 77-391.
NE Code § 77-311 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-311 - Transferred to section 77-392.

77-311.  Transferred to section 77-392.
NE Code § 77-312 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-312 - Transferred to section 77-393.

77-312.  Transferred to section 77-393.
NE Code § 77-313 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-313 - Transferred to section 77-394.

77-313.  Transferred to section 77-394.
NE Code § 77-314 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-314 - Transferred to section 77-395.

77-314.  Transferred to section 77-395.
NE Code § 77-315 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-315 - Transferred to section 77-396.

77-315.  Transferred to section 77-396.
NE Code § 77-316 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-316 - Transferred to section 77-397.

77-316.  Transferred to section 77-397.
NE Code § 77-317 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-317 - Transferred to section 77-398.

77-317.  Transferred to section 77-398.
NE Code § 77-318 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-318 - Transferred to section 77-399.

77-318.  Transferred to section 77-399.
NE Code § 77-319 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-319 - Transferred to section 77-3,100.

77-319.  Transferred to section 77-3,100.
NE Code § 77-323 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-323 - Transferred to section 77-372.

77-323.  Transferred to section 77-372.
NE Code § 77-324 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-324 - Transferred to section 77-373.

77-324.  Transferred to section 77-373.
NE Code § 77-326 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-326 - Transferred to section 77-365.

77-326.  Transferred to section 77-365.
NE Code § 77-327 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-327 - Transferred to section 77-377.

77-327.  Transferred to section 77-377.
NE Code § 77-328 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-328 - Transferred to section 77-375.

77-328.  Transferred to section 77-375.
NE Code § 77-329 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-329 - Transferred to section 77-376.

77-329.  Transferred to section 77-376.
NE Code § 77-332 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-332 - Transferred to section 77-374.

77-332.  Transferred to section 77-374.
NE Code § 77-333.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-333.01 - Transferred to section 77-386.

77-333.01.  Transferred to section 77-386.
NE Code § 77-340 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-340 - Transferred to section 77-360.

77-340.  Transferred to section 77-360.
NE Code § 77-341 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-341 - Transferred to section 77-362.

77-341.  Transferred to section 77-362.
NE Code § 77-342 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-342 - Transferred to section 77-369.

77-342.  Transferred to section 77-369.
NE Code § 77-344 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-344 - Transferred to section 77-3,101.

77-344.  Transferred to section 77-3,101.
NE Code § 77-345 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-345 - Transferred to section 77-3,102.

77-345.  Transferred to section 77-3,102.
NE Code § 77-346 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-346 - Transferred to section 77-3,103.

77-346.  Transferred to section 77-3,103.
NE Code § 77-348 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-348 - Transferred to section 77-3,104.

77-348.  Transferred to section 77-3,104.
NE Code § 77-349 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-349 - Transferred to section 77-3,105.

77-349.  Transferred to section 77-3,105.
NE Code § 77-350 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-350 - Transferred to section 77-3,106.

77-350.  Transferred to section 77-3,106.
NE Code § 77-351 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-351 - Transferred to section 77-3,107.

77-351.  Transferred to section 77-3,107.
NE Code § 77-352 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-352 - Transferred to section 77-3,108.

77-352.  Transferred to section 77-3,108.
NE Code § 77-353 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-353 - Transferred to section 77-379.

77-353.  Transferred to section 77-379.
NE Code § 77-354 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-354 - Transferred to section 77-380.

77-354.  Transferred to section 77-380.
NE Code § 77-355 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-355 - Transferred to section 77-381.

77-355.  Transferred to section 77-381.
NE Code § 77-356 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-356 - Transferred to section 77-382.

77-356.  Transferred to section 77-382.
NE Code § 77-357 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-357 - Transferred to section 77-383.

77-357.  Transferred to section 77-383.
NE Code § 77-358 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-358 - Transferred to section 77-384.

77-358.  Transferred to section 77-384.
NE Code § 77-359 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-359 - Transferred to section 77-385.

77-359.  Transferred to section 77-385.
NE Code § 77-360 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-360 - Department of Revenue; created; Tax Commissioner; chief executive officer.

77-360.  Department of Revenue; created; Tax Commissioner; chief executive officer.There is hereby created and established a department of state government to be known as the Department of Revenue, of which the chief executive officer shall be the Tax Commissioner.Source   Laws 1969, c. 630, § 1, p. 2532;   R.S.1943, (1976), § 77-340;   Laws 1980, LB 834, § 1.
NE Code § 77-361 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-361 - Department of Revenue; functions and goals.

77-361.  Department of Revenue; functions and goals.The functions and goals of the Department of Revenue shall be to: (1) Execute faithfully the revenue and property tax laws of the State of Nebraska; (2) provide for efficient, updated, and economical methods and systems of revenue accounting, reporting, enforcement, and related activities; and (3) continually seek to improve its system of administration to provide greater efficiency and convenience to this state's taxpayers.Source   Laws 1980, LB 834, § 2;  Laws 2007, LB334, § 23.
NE Code § 77-362 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-362 - Tax Commissioner; powers, duties, functions.

77-362.  Tax Commissioner; powers, duties, functions.The Tax Commissioner, through the Department of Revenue, shall exercise those powers, duties, and functions vested in and administered by the Tax Commissioner.Source   Laws 1969, c. 630, § 2, p. 2532;   R.S.1943, (1976), § 77-341;   Laws 1980, LB 834, § 3.
NE Code § 77-362.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-362.01 - Tax amnesty; authorized; when.

77-362.01.  Tax amnesty; authorized; when.If a federal tax amnesty law is enacted, the Tax Commissioner shall have the authority to duplicate the federal amnesty program in implementing a Nebraska tax amnesty program for all taxpayers owing any tax imposed by reason of or pursuant to authorization by any law of the State of Nebraska and collected by the Department of Revenue. The Tax Commissioner shall have the authority to waive any and all penalties and any and all interest on all delinquent taxes due and owing from any taxpayer.Source  Laws 1986, LB 1027, § 213.
NE Code § 77-362.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-362.02 - Department of Motor Vehicles; provide information to Department of Revenue.

77-362.02.  Department of Motor Vehicles; provide information to Department of Revenue.In order to assist the Department of Revenue in carrying out its duties, the Department of Motor Vehicles shall provide information about individuals holding an operator's or driver's license or a state identification card under the Motor Vehicle Operator's License Act to the Department of Revenue in a manner agreed to by the Department of Revenue and the Department of Motor Vehicles. The information shall include:(1) The individual's name;(2) The individual's address of record;(3) The individual's social security number, if available and permissible under law, and the individual's date of birth;(4) The type of license, permit, or card held;(5) The issuance date of the license, permit, or card;(6) The expiration date of the license, permit, or card; and(7) The status of the license, permit, or card.The Department of Revenue may enter into agreements with the Director of Motor Vehicles to carry out this section.Source Laws 2010, LB879, § 5.Cross References  Motor Vehicle Operator's License Act, see section 60-462.
NE Code § 77-363 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-363 - Tax Commissioner; appointment; salary.

77-363.  Tax Commissioner; appointment; salary.The Governor shall nominate, and, with the advice and consent of the Legislature, shall appoint a Tax Commissioner and shall fix his or her salary.Source   Laws 1921, c. 133, art. III, § 1, p. 548;   C.S.1922, § 5827;   C.S.1929, § 77-301;   R.S.1943, § 77-301;   Laws 1951, c. 258, § 1, p. 883;   Laws 1957, c. 367, § 6, p. 1291;   Laws 1963, c. 442, § 1, p. 1462;   Laws 1967, c. 612, § 1, p. 2059;   R.S.1943, (1976), § 77-301;   Laws 1980, LB 834, § 4.  Annotations  Chapter 63, Laws 1933, reducing salaries of state officers, was unconstitutional as to heads of departments for failure to comply with section 14, Article III, of the Constitution respecting amendments. State ex rel. Taylor v. Hall, 129 Neb. 669, 262 N.W. 835 (1935); State ex rel. Day v. Hall, 129 Neb. 699, 262 N.W. 850 (1935). Sec. 28, Art. IV, of the Constitution is self-executing and, together with this section, constitute a Tax Commissioner and administrative agency which may appeal from orders of county boards of equalization. State v. Odd Fellows Hall Assn., 123 Neb. 440, 243 N.W. 616 (1932).
NE Code § 77-364 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-364 - Tax Commissioner; vacancy; removal by Governor.

77-364.  Tax Commissioner; vacancy; removal by Governor.In case of vacancy in the office of Tax Commissioner by death, resignation, or otherwise, the Governor shall make a temporary appointment until the next session of the Legislature, when the vacancy for the unexpired term shall be filled in the manner provided in section 77-363. The Tax Commissioner may be removed by the Governor, following a public hearing, if requested by the Tax Commissioner.Source   Laws 1921, c. 133, art. III, § 2, p. 548;   C.S.1922, § 5828;   C.S.1929, § 77-302;   R.S.1943, § 77-302;   Laws 1951, c. 258, § 2, p. 883;   Laws 1965, c. 459, § 16, p. 1460;   R.S.1943, (1976), § 77-302;   Laws 1980, LB 834, § 5.
NE Code § 77-365 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-365 - Revenue administration; Tax Commissioner; creation of divisions and bureaus; relationships with taxpayers.

77-365.  Revenue administration; Tax Commissioner; creation of divisions and bureaus; relationships with taxpayers.The Tax Commissioner shall establish, consistent with the laws of the State of Nebraska, such divisions or bureaus or other subdivisions within the office of the Tax Commissioner as he or she may find necessary or desirable to maintain adequate and effective relationships with taxpayers and to improve the administration of the tax laws of this state.Source   Laws 1965, c. 459, § 7, p. 1457;   R.S.1943, (1976), § 77-326;   Laws 1980, LB 834, § 6.
NE Code § 77-366 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-366 - Tax Commissioner; officers and employees; deputies; bond or insurance; powers.

77-366.  Tax Commissioner; officers and employees; deputies; bond or insurance; powers.(1) The Tax Commissioner shall appoint or employ deputies, investigators, inspectors, agents, security personnel, and other persons as he or she deems necessary to administer and effectively enforce all provisions of the revenue and property tax laws of this state. The appointed personnel shall hold office at the pleasure of the Tax Commissioner. Any appointed or employed personnel shall perform the duties assigned by the Tax Commissioner.(2) All personnel appointed or employed by the Tax Commissioner shall be bonded or insured as required by section 11-201. As specified by the Tax Commissioner, certain personnel shall be vested with the authority and power of a law enforcement officer to carry out the laws of this state administered by the Tax Commissioner or the Department of Revenue and to enforce sections 28-1101 to 28-1117 relating to possession of a gambling device pursuant to the limitations in section 9-1,101. Such personnel shall be empowered to arrest with or without a warrant, file and serve any lien, seize property, serve and return a summons, warrant, or subpoena issued by the Tax Commissioner, collect taxes, and bring an offender before any court with jurisdiction in this state, except that such personnel shall not be authorized to carry weapons or enforce any laws other than laws administered by the Tax Commissioner or the Department of Revenue and sections 28-1101 to 28-1117 relating to possession of a gambling device pursuant to the limitations in section 9-1,101.(3) Subsection (2) of this section shall not be construed to restrict any other law enforcement officer of this state from enforcing any state law, revenue or otherwise.Source   Laws 1980, LB 834, § 7;   Laws 1990, LB 821, § 42;   Laws 1993, LB 345, § 5;   Laws 1995, LB 490, § 38;  Laws 1999, LB 36, § 6;  Laws 2004, LB 884, § 36;  Laws 2007, LB334, § 24;  Laws 2007, LB638, § 19.
NE Code § 77-367 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-367 - Products and services to identify nonfilers of returns, underreporters, nonpayers of taxes, or improper or fraudulent payments; contract authorized; duties; use of proceeds; report.

77-367.  Products and services to identify nonfilers of returns, underreporters, nonpayers of taxes, or improper or fraudulent payments; contract authorized; duties; use of proceeds; report.(1) The Department of Revenue may contract to procure products and services to develop, deploy, or administer systems or programs which identify nonfilers of returns, underreporters, or nonpayers of taxes administered by the department or improper or fraudulent payments made through programs administered by the department. The department shall enter into at least one such contract by December 31, 2014, and such contract shall be for the purpose of identifying nonfilers of returns with a tax liability in any amount or underreporters or nonpayers of taxes with an outstanding tax liability of at least five thousand dollars. Fees for services, reimbursements, costs incurred by the department, or other remuneration may be funded from the amount of tax, penalty, interest, or other recovery actually collected and shall be paid only after the amount is collected. The Legislature intends to appropriate an amount from the tax, penalty, interest, and other recovery actually collected, not to exceed the amount collected, which is sufficient to pay for services, reimbursements, costs incurred by the department, or other remuneration pursuant to this section. Vendors entering into a contract with the department pursuant to this section are subject to the requirements and penalties of the confidentiality laws of this state regarding tax information.(2) Ten percent of all proceeds received during each calendar year due to the contracts entered into pursuant to this section shall be deposited in the Department of Revenue Enforcement Fund for purposes of identifying nonfilers, underreporters, nonpayers, and improper or fraudulent payments.(3) The Tax Commissioner shall submit electronically an annual report to the Revenue Committee of the Legislature and Appropriations Committee of the Legislature on the amount of dollars generated during the previous fiscal year pursuant to this section.Source  Laws 2011, LB642, § 1;  Laws 2012, LB782, § 135;  Laws 2014, LB851, § 7.
NE Code § 77-369 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-369 - Tax Commissioner; rules and regulations; adopt; publish.

77-369.  Tax Commissioner; rules and regulations; adopt; publish.The Tax Commissioner shall make, adopt, and publish such rules and regulations as he or she may deem necessary and desirable to carry out the powers and duties imposed upon him or her and the Department of Revenue.Source   Laws 1969, c. 630, § 3, p. 2532;   R.S.1943, (1976), § 77-342;   Laws 1980, LB 834, § 10;   Laws 1995, LB 490, § 40;  Laws 1999, LB 36, § 7.
NE Code § 77-370 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-370 - Department of Revenue; uniform tax books, records, and forms; approval.

77-370.  Department of Revenue; uniform tax books, records, and forms; approval.The form of all schedules, books of instruction, records, and all other forms which may be necessary or expedient for the proper administration of the revenue and property tax laws of the state shall be approved by the Department of Revenue. All such schedules, forms, and documents shall be uniform throughout the several counties insofar as the same is possible and practicable.Source   Laws 1921, c. 133, art. III, § 3, p. 548;   C.S.1922, § 5829;   C.S.1929, § 77-303;   R.S.1943, § 77-304;   Laws 1959, c. 355, § 2, p. 1251;   Laws 1969, c. 647, § 1, p. 2565;   R.S.1943, (1976), § 77-304;   Laws 1980, LB 834, § 11;   Laws 1997, LB 270, § 18;  Laws 1999, LB 36, § 8;  Laws 2007, LB334, § 25. Annotations This section requires the Tax Commissioner to approve all forms, schedules, books of instructions, etc., as may be necessary or expedient to the proper administration of the tax laws. Lincoln Tel. & Tel. Co. v. County Board of Equalization, 209 Neb. 465, 308 N.W.2d 515 (1981).
NE Code § 77-372 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-372 - Revenue administration; implementation of programs; records; statistical information.

77-372.  Revenue administration; implementation of programs; records; statistical information.The Department of Revenue shall develop, operate, and implement systems for the production of records of taxes and other revenue and receipts collected by any agency of the State of Nebraska. Such records shall provide for the collection and recording of such accounting information in such fashion as may be required by the accounting division of the Department of Administrative Services and shall provide in addition for such further statistical information as the Department of Revenue may find necessary for the effective execution of its responsibilities under appropriate laws of this state.Source   Laws 1965, c. 459, § 4, p. 1456;   R.S.1943, (1976), § 77-323;   Laws 1980, LB 834, § 13.
NE Code § 77-373 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-373 - Revenue administration; implementation of agreements and working relationships; state and federal agencies.

77-373.  Revenue administration; implementation of agreements and working relationships; state and federal agencies.The Department of Revenue may develop and implement such agreements and working relationships which are consistent with the laws of the State of Nebraska with any federal office, state agency, or local subdivision of state government, either within or without the State of Nebraska which it may find necessary or desirable for proper administration of the tax laws of this state.Source   Laws 1965, c. 459, § 5, p. 1457;   R.S.1943, (1976), § 77-324;   Laws 1980, LB 834, § 14.