reglab/housing_qa huggingface dataset:
NE Code § 77-27,102 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,102 - Income tax; collection; unpaid tax; notice.

77-27,102.  Income tax; collection; unpaid tax; notice.(1) The income tax imposed by the Nebraska Revenue Act of 1967 shall be collected by the Tax Commissioner and he may establish the mode or time for the collection of any amount due under the provisions of such act if not otherwise specified. The Tax Commissioner shall, upon request, give a receipt for any income tax collected under such act. The Tax Commissioner may authorize incorporated banks or trust companies which are depositaries or fiscal agents of this state to receive and give a receipt for any income tax imposed under the provisions of such act, in such manner, at such times, and under such conditions as he may prescribe; and the Tax Commissioner shall prescribe the manner, times, and conditions under which the receipt of tax by such banks and trust companies is to be treated as payment of tax to the Tax Commissioner.(2) The Tax Commissioner shall as soon as practicable give notice to each person liable for any amount of tax, addition to tax, additional amount, penalty or interest, which has been assessed but remains unpaid, stating the amount and demanding payment thereof within sixty days of the date of the notice. Such notice shall be left at the dwelling place or usual place of business of such person or shall be sent by mail to such person's last-known address.Source  Laws 1967, c. 487, § 102, p. 1618.
NE Code § 77-27,103 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,103 - Income tax; due and unpaid; collection; lien foreclosure.

77-27,103.  Income tax; due and unpaid; collection; lien foreclosure.Any (1) tax due and unpaid under the provisions of the Nebraska Revenue Act of 1967, (2) interest, penalty, or addition to such tax, (3) tax, interest, penalty, or addition to such tax which has been erroneously refunded, and (4) deficiency shall constitute a debt to the State of Nebraska which may be collected by lien foreclosure or sued for and recovered in any proper form of action, in the name of the State of Nebraska, in the district court of the county wherein the taxpayer resides or owns property.Source  Laws 1967, c. 487, § 103, p. 1618.
NE Code § 77-27,107 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,107 - Income tax; demand for payment; notice; collection.

77-27,107.  Income tax; demand for payment; notice; collection.When notice and demand for the payment of income tax is given to a taxpayer and it appears to the Tax Commissioner that it is not practicable to locate property of the taxpayer sufficient in amount to cover the amount of tax due, he or she shall send a copy of the notice provided for in the Uniform State Tax Lien Registration and Enforcement Act to the taxpayer at his or her last-known address together with a notice that such notice has been filed with the appropriate filing officer. Thereafter, the Tax Commissioner may authorize the institution of any action or proceeding to collect or enforce such claim in any place and by any procedure that a civil judgment of a court of record of this state could be collected or enforced. The Tax Commissioner may also in his or her discretion designate agents or retain counsel for the purpose of collecting any income taxes due under the Nebraska Revenue Act of 1967. He or she may fix the compensation of such agents and counsel to be paid out of money appropriated or otherwise lawfully available for payment thereof and he or she may require of them bonds or other security for the faithful performance of their duties. The Tax Commissioner may enter into agreements with the tax departments of other states and the District of Columbia for the collection of income taxes from persons found in those jurisdictions who are delinquent in the payment of income taxes imposed under such act.Source   Laws 1967, c. 487, § 107, p. 1623;   Laws 1986, LB 1027, § 209;   Laws 1993, LB 161, § 4.  Cross References  Uniform State Tax Lien Registration and Enforcement Act, see section 77-3901.
NE Code § 77-27,108 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,108 - Income tax; collection; comity with other states.

77-27,108.  Income tax; collection; comity with other states.The courts of this state shall recognize and enforce liabilities for income taxes lawfully imposed by any other state which extends a like comity to this state, and the duly authorized office of any such state may sue for the collection of such a tax in the courts of this state. A certificate by the Secretary of State of such other state that an office suing for the collection of such a tax is duly authorized to collect the tax shall be conclusive proof of such authority. For the purpose of this section, the word taxes shall include additions to tax, interest and penalties. Liability for such taxes, additions to tax, interest and penalties shall be recognized and enforced by the courts of this state to the same extent that the laws of such other state permit the enforcement in its courts of liability for such taxes, additions to tax, interest and penalties due this state under the provisions of the Nebraska Revenue Act of 1967.Source  Laws 1967, c. 487, § 108, p. 1623.
NE Code § 77-27,109 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,109 - Income tax; refusal to file return; refusal to produce records; Tax Commissioner; powers; contempt proceedings.

77-27,109.  Income tax; refusal to file return; refusal to produce records; Tax Commissioner; powers; contempt proceedings.(1) If any person willfully refuses to file an income tax return required by the provisions of the Nebraska Revenue Act of 1967, the Tax Commissioner may apply to a judge of the district court for the county in which the person resides, or, in the case of a corporation, the county in which it has its principal place of business in Nebraska, for an order directing such person to file the required return. If such person fails or refuses to obey such order, he shall be guilty of contempt of court.(2) If any person willfully refuses to make available any books, papers, records or memoranda for examination by the Tax Commissioner or his representative, or willfully refuses to attend and testify, pursuant to the powers conferred on the Tax Commissioner by subsection (3) of section 77-27,119, the Tax Commissioner may apply to a judge of the district court for the county where such person resides, for an order directing such person to comply with the Tax Commissioner's request for books, papers, records or memoranda or for his attendance and testimony. If the books, papers, records or memoranda required by the Tax Commissioner are in the custody of a corporation, the order of the court may be directed to any principal officer of such corporation. If a person fails or refuses to obey such order, he shall be guilty of contempt of court.Source  Laws 1967, c. 487, § 109, p. 1624.
NE Code § 77-27,110 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,110 - Income tax; liability of transferee.

77-27,110.  Income tax; liability of transferee.(1) The liability, at law or in equity, of a transferee of property of a taxpayer for any income tax, addition to such tax, penalty or interest due the Tax Commissioner under the provisions of the Nebraska Revenue Act of 1967, shall be assessed, paid and collected in the same manner and subject to the same provisions and limitations as in the case of the tax to which the liability relates. Transferee shall include donee, heir, legatee, devisee, distributee, successor, and assignee.(2) If any person is deceased, the period of limitation for assessment against such person shall be the period that would be in effect had death not occurred.Source  Laws 1967, c. 487, § 110, p. 1624. Annotations One found to be a "successor" pursuant to section 77-2707 would logically be considered the kind of "transferee" denominated "successor" under this section. Gottsch Feeding Corp. v. State, 261 Neb. 19, 621 N.W.2d 109 (2001).
NE Code § 77-27,111 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,111 - Income tax; taxpayer; depart from state; conceal property; Tax Commissioner; powers.

77-27,111.  Income tax; taxpayer; depart from state; conceal property; Tax Commissioner; powers.(1) If the Tax Commissioner finds that a taxpayer is about to (a) depart from the State of Nebraska, (b) remove his property therefrom, (c) conceal himself or his property therein, or (d) do any other act tending to prejudice or render wholly or partially ineffectual any proceedings to collect the income tax for the preceding or current taxable year unless such proceedings be brought without delay, the Tax Commissioner shall declare the taxable period for such taxpayer immediately terminated, and shall cause notice of such findings and declaration to be given the taxpayer, together with a demand for immediate payment of any income tax due for this period, whether or not the time otherwise allowed by law for filing returns and paying the tax has expired. Such tax shall thereupon become immediately due and payable. In any proceedings in court brought to enforce payment of taxes made due and payable by virtue of the provisions of this section, such findings of the Tax Commissioner, whether made after notice to the taxpayer or not, shall be for all purposes prima facie evidence of the taxpayer's design.(2) A taxpayer who is not in default in making any income tax return or paying any income taxes assessed under the provisions of the Nebraska Revenue Act of 1967 may furnish to the Tax Commissioner, under regulations to be prescribed by the Tax Commissioner, security that he will duly make the return next thereafter required to be filed and pay the tax next thereafter required to be paid. The Tax Commissioner may approve and accept in like manner security for return and payment of taxes made due and payable by virtue of the provisions of this section.(3) If security is approved and accepted pursuant to the provisions of subsection (2) of this section and such further or other security with respect to the tax or taxes covered thereby is given as the Tax Commissioner shall from time to time find necessary and require, payment of such taxes shall not be enforced by any proceedings under the provisions of this section prior to the expiration of the time otherwise allowed for paying such taxes.(4) In the case of a bona fide resident of Nebraska about to depart from the state the Tax Commissioner may waive any or all of the requirements placed upon the taxpayer by the provisions of this section.Source  Laws 1967, c. 487, § 111, p. 1625.
NE Code § 77-27,112 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,112 - Income tax; taxpayer; bankruptcy; Tax Commissioner; tax; assessment; collection.

77-27,112.  Income tax; taxpayer; bankruptcy; Tax Commissioner; tax; assessment; collection.(1) Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding or the appointment of a receiver for any taxpayer in any receivership proceeding before any court of the United States or any state or territory or of the District of Columbia, any deficiency, together with additions to tax and interest provided by law, determined by the Tax Commissioner, may be immediately assessed.(2) Claims for the deficiency and such additions to income tax and interest may be presented, for adjudication in accordance with law, to the court before which the bankruptcy or receivership proceeding is pending, despite the pendency of a protest before the Tax Commissioner under the provisions of section 77-2778. No protest against a proposed assessment shall be filed with the Tax Commissioner after the adjudication of bankruptcy or appointment of the receiver.Source  Laws 1967, c. 487, § 112, p. 1626.
NE Code § 77-27,113 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,113 - Income tax; evasion; penalty.

77-27,113.  Income tax; evasion; penalty.Any person who willfully attempts in any manner to evade any income tax imposed by the provisions of the Nebraska Revenue Act of 1967 or the payment thereof shall, in addition to other penalties provided by law, be guilty of a Class IV felony.Source   Laws 1967, c. 487, § 113, p. 1626;   Laws 1977, LB 39, § 241.
NE Code § 77-27,114 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,114 - Income tax; failure to collect, withhold, deduct, account for, or pay; penalty.

77-27,114.  Income tax; failure to collect, withhold, deduct, account for, or pay; penalty.Any person required under the provisions of the Nebraska Revenue Act of 1967 to collect, withhold, deduct, and truthfully account for and pay over any income tax imposed by the act who willfully fails to collect, withhold, deduct, or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a Class IV felony.Source   Laws 1967, c. 487, § 114, p. 1626;   Laws 1977, LB 39, § 242;   Laws 1991, LB 773, § 19.
NE Code § 77-27,115 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,115 - Income tax; taxpayer; failure to pay, account or keep records; penalty.

77-27,115.  Income tax; taxpayer; failure to pay, account or keep records; penalty.Any person required under the provisions of the Nebraska Revenue Act of 1967 to pay any income tax or estimated tax, or required by the provisions of such act to make a return, other than a return of estimated tax, keep any records, or supply any information, who willfully fails to pay such tax or estimated tax, make such return, keep such records, or supply such information, at the time or times required by law, shall, in addition to other penalties provided by law, be guilty of a Class II misdemeanor.Source   Laws 1967, c. 487, § 115, p. 1627;   Laws 1969, c. 645, § 12, p. 2562;   Laws 1977, LB 39, § 243.  Annotations Portion of this section making violations of regulations of Tax Commissioner a misdemeanor was invalid, but invalid portion was severable. Anderson v. Tiemann, 182 Neb. 393, 155 N.W.2d 322 (1967).
NE Code § 77-27,116 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,116 - Income tax; false return; penalty.

77-27,116.  Income tax; false return; penalty.Any person who willfully makes and subscribes any return, statement or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; or willfully aids or procures the preparation or presentation in a matter arising under the income tax provisions of the Nebraska Revenue Act of 1967 of a return, affidavit, claim or other document which is fraudulent or is false as to any material matter shall be guilty of a Class IV felony.Source   Laws 1967, c. 487, § 116, p. 1627;   Laws 1977, LB 39, § 244.
NE Code § 77-27,117 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,117 - Income tax; prosecution for violation of act; limitation; Attorney General; concurrent jurisdiction.

77-27,117.  Income tax; prosecution for violation of act; limitation; Attorney General; concurrent jurisdiction.Any prosecution under income tax provisions of the Nebraska Revenue Act of 1967 shall be instituted within three years after the commission of the offense, except that the period of limitation shall be four years for the offenses described in sections 77-27,113, 77-27,115, and 77-27,116. The failure to do any act required by or under the income tax provisions of such act shall be deemed an act committed in part at the principal office of the Tax Commissioner. Any prosecution may be conducted in any county where the person or corporation to whose liability the proceeding relates resides, or has a place of business or in any county in which such crime is committed. The Attorney General shall have concurrent jurisdiction with the county attorney in the prosecution of offenses.Source   Laws 1967, c. 487, § 117, p. 1627;  Laws 2006, LB 1003, § 7.
NE Code § 77-27,118 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,118 - Income tax; corporate officer or employee; liable for tax; when.

77-27,118.  Income tax; corporate officer or employee; liable for tax; when.Any corporate officer or employee with the duty to pay income taxes imposed upon a corporation or to perform some other act required of a corporation shall be personally liable under section 77-1783.01 for the payment of such taxes or penalties in the event of willful failure on his or her part to perform such act.Source   Laws 1967, c. 487, § 118, p. 1628;   Laws 1996, LB 1041, § 9.
NE Code § 77-27,119.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,119.01 - Income tax form; contribution to Wildlife Conservation Fund.

77-27,119.01.  Income tax form; contribution to Wildlife Conservation Fund.The Tax Commissioner shall include on the individual income tax return form space in which the individual taxpayer may, if a refund is due, designate one dollar or a greater amount of such refund as a contribution to the Wildlife Conservation Fund created in section 37-811.Source   Laws 1984, LB 466, § 6;   Laws 1987, LB 773, § 27;   Laws 1998, LB 922, § 408;  Laws 2007, LB299, § 19.
NE Code § 77-27,119.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,119.02 - Tax Commissioner; provide information to Legislative Fiscal Analyst.

77-27,119.02.  Tax Commissioner; provide information to Legislative Fiscal Analyst.Pursuant to section 50-420 and the duties prescribed in section 77-27,159, the Tax Commissioner shall upon request provide the Legislative Fiscal Analyst all information used to develop revenue projections under section 77-27,159 and all information used to develop fiscal notes that may relate to revised revenue forecasts. Such information shall be provided in a form which does not violate section 77-27,119.Source   Laws 1987, LB 773, § 28;   Laws 1992, LB 988, § 17.
NE Code § 77-27,119.03 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,119.03 - Disclosure of election to be taxed as retailer; authorized.

77-27,119.03.  Disclosure of election to be taxed as retailer; authorized.Notwithstanding any other provision of the Nebraska Revenue Act of 1967, the Tax Commissioner or any employee of the Department of Revenue may disclose the election of another person made pursuant to section 77-2701.10.Source   Laws 1989, LB 762, § 8;   Laws 1992, LB 871, § 63;  Laws 2003, LB 282, § 79.
NE Code § 77-27,119.05 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,119.05 - Income tax form; contribution to Nebraska State Fair.

77-27,119.05.  Income tax form; contribution to Nebraska State Fair.On the individual income tax return forms for tax years 2003, 2004, and 2005, the Tax Commissioner shall include space in which the individual taxpayer may, if a refund is due, designate one dollar or a greater amount of the refund as a contribution to the Nebraska State Fair. In the case of a joint return, each spouse may designate one dollar or a greater amount of the refund as a contribution to the fund.Source Laws 2003, LB 72, § 2.
NE Code § 77-27,119.06 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,119.06 - Nebraska State Fair contributions; disposition.

77-27,119.06.  Nebraska State Fair contributions; disposition.The Tax Commissioner shall determine the total amount of contributions designated pursuant to section 77-27,119.05 each year, and the State Treasurer shall transfer such amount from the General Fund to the State Fair Cash Fund.Source Laws 2003, LB 72, § 3.
NE Code § 77-27,120 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,120 - Income tax; Tax Commissioner; agreement with; effect.

77-27,120.  Income tax; Tax Commissioner; agreement with; effect.(1) The Tax Commissioner, or any person authorized in writing by him, is authorized to enter into an agreement with any person relating to the liability of such person, or of the person or estate for whom he acts, in respect to the tax imposed by the provisions of the Nebraska Revenue Act of 1967 for any taxable period.(2) Such agreement shall be final and conclusive, and, except upon a showing of fraud, malfeasance, or misrepresentation of a material fact:(a) The case shall not be reopened as to matters agreed upon or the agreement modified by any officer, employee or agent of this state; and(b) In any suit, action or proceeding under such agreement, or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance therewith, shall not be annulled, modified, set aside or disregarded.Source  Laws 1967, c. 487, § 120, p. 1631.
NE Code § 77-27,121 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,121 - Income tax; Governor; Secretary of the Treasury; agreement.

77-27,121.  Income tax; Governor; Secretary of the Treasury; agreement.The Governor, with the advice and consent of the Legislature, is authorized to enter into an agreement with the Secretary of the Treasury of the United States or his delegate under which, to the extent provided by the terms of the agreement, the secretary or his delegate will administer, enforce, and collect such income tax on behalf of the state. The cost of the services performed by the secretary or his delegate in administering, enforcing or collecting an income tax under the terms of such an agreement may be paid from the appropriations for the general operations of the Tax Commissioner.Source  Laws 1967, c. 487, § 121, p. 1631.
NE Code § 77-27,122 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,122 - Income tax; Governor; Secretary of the Treasury; agreement; costs; payment.

77-27,122.  Income tax; Governor; Secretary of the Treasury; agreement; costs; payment.The Governor, with the advice and consent of the Legislature, is authorized to enter into an agreement with the Secretary of the Treasury of the United States or his delegate under which, to the extent provided by the terms of the agreement, the Governor or his delegate will undertake to conduct on behalf of the United States any administrative, enforcement or collection function in respect to the federal income tax. Such agreement shall make provision for the payment by the United States of the cost of the services performed on its behalf.Source  Laws 1967, c. 487, § 122, p. 1631.
NE Code § 77-27,123 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,123 - Income tax; service in armed forces; effect.

77-27,123.  Income tax; service in armed forces; effect.(1) The period of service in the armed forces of the United States in a combat zone plus any period of continuous hospitalization outside this state attributable to such service plus the next one hundred eighty days shall be disregarded in determining, under regulations to be promulgated by the Tax Commissioner, whether any act required by the provisions of the Nebraska Revenue Act of 1967 was performed by a taxpayer or his representative within the time prescribed therefor.(2) In the case of any individual who dies while in active service as a member of the armed forces of the United States, if such death occurred while the individual was serving in a combat zone or as a result of wounds, disease, or injury incurred while so serving, the income tax imposed by the provisions of the Nebraska Revenue Act of 1967 shall not apply with respect to the taxable year in which falls the date of his death, or with respect to any prior taxable year ending on or after the first day he so served in a combat zone.Source  Laws 1967, c. 487, § 123, p. 1632.