reglab/housing_qa huggingface dataset:
NE Code § 77-3,112 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3,112 - Low-level radioactive waste facility or employment; employment of person removed under immigration and customs enforcement or convicted for certain violations; tax credit or exemption; prohibited.

77-3,112.  Low-level radioactive waste facility or employment; employment of person removed under immigration and customs enforcement or convicted for certain violations; tax credit or exemption; prohibited.(1) Notwithstanding any provision of law, the Tax Commissioner shall not approve or grant to any person or taxpayer any tax credit or exemption for the construction of a facility or the employment of people for the disposal in Nebraska of low-level radioactive waste for which a license is required pursuant to the Low-Level Radioactive Waste Disposal Act.(2) Notwithstanding any provision of law, the Tax Commissioner shall not approve or grant to any person any tax credit, exemption, or refund for the employment of any person who has been removed from the United States pursuant to proceedings initiated by the United States Immigration and Customs Enforcement, or other competent authority, or who has been convicted in a criminal court proceeding for offenses related to illegal immigration. Any benefits that were received prior to the removal or conviction will be recaptured to the extent the benefits were received based on the employment of such persons.Source   Laws 1987, LB 523, § 46;  Laws 2007, LB223, § 2. Cross References  Low-Level Radioactive Waste Disposal Act, see section 81-1578.
NE Code § 77-3,115 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3,115 - Material for developing tax policy changes; study; contents.

77-3,115.  Material for developing tax policy changes; study; contents.The Department of Revenue shall gather, prepare, and study material which shall be used as a basis for developing tax policy changes. The material shall be directed toward providing results which would be useful to a concept of analyzing the impact of taxes on different economic sectors as defined by the Standard Industrial Code in the state and the impact on those sectors of any policy changes in taxes. The study shall be updated to serve as a basis to review future proposed tax policy changes. The study shall include, but not be restricted to, the following:(1) Compiling an accurate and dependable set of indicators that show the role each economic sector plays in Nebraska's economy and each sector's legal tax incidence by tax types. The purpose is to develop an appropriate share for each economic sector's responsibility for state and local taxes;(2) The amount of taxes, fees, and other governmental costs imposed on each economic sector which amount shall include those taxes, fees, and other governmental costs imposed on individuals employed in industries in such sector; and(3) If possible, an estimate of those state and local taxes, fees, and other governmental costs which are exported outside the state or offset by provisions of state and federal tax laws.Source  Laws 1992, LB 719A, § 217.
NE Code § 77-3,116 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3,116 - Study; cooperation with Department of Labor and other state agencies; contracts authorized; reports; department; duty.

77-3,116.  Study; cooperation with Department of Labor and other state agencies; contracts authorized; reports; department; duty.(1) The Department of Revenue and the Department of Labor shall cooperate and participate in the collection of data for the study described in section 77-3,115. Other state agencies, including the University of Nebraska, shall assist in the study or the update as requested by the Department of Revenue and as any necessary funds are available. Any agency may contract with the Department of Revenue to provide such assistance. The Department of Revenue may also contract with an independent entity for the entity to conduct or assist in conducting such study or update. The department, other state agency, or independent entity preparing the material or study shall utilize and consider, along with other information, the results of any available study relating to the items listed in section 77-3,115 and conducted or contracted for by the Legislature in the year prior to April 16, 1992.(2) A preliminary report of the initial study's models and initial findings shall be reported by the Department of Revenue to the chairpersons of the Appropriations Committee and Revenue Committee of the Legislature, the Clerk of the Legislature, and the Governor by December 1, 1992. The initial study shall be completed and the department shall report its findings to the same entities by December 1, 1993. The study shall be updated and the update shall be reported to the same entities on November 1, 2013, and every two years thereafter. The study submitted to the Appropriations Committee and Revenue Committee of the Legislature and the Clerk of the Legislature pursuant to this subsection shall be submitted electronically.(3) Any models developed for the initial study or update shall be electronically shared with the Legislative Fiscal Analyst. The Department of Revenue shall include in its budget request for every other biennium following the 1991-93 biennium sufficient appropriation authority to conduct or contract for the required update.Source   Laws 1992, LB 719A, § 218;  Laws 2012, LB727, § 29;  Laws 2012, LB782, § 137;  Laws 2013, LB612, § 2.
NE Code § 77-3,117 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3,117 - Department of Revenue; computation authorized.

77-3,117.  Department of Revenue; computation authorized.(1) When the Department of Revenue finds that the administration of the revenue laws might be more efficiently and economically conducted, the department may require or allow for rounding of all amounts on returns or reports, including amounts of tax. Amounts will be rounded to the nearest dollar, with amounts ending in fifty cents or more rounded to the next highest dollar.(2) The department may, on an annual basis, eliminate account balances of one dollar or less under uniform procedures developed by the department.(3) For sales and use tax purposes, the tax computation shall be carried to the third decimal place and rounded down to a whole cent whenever the third decimal place is four or less and rounded up to a whole cent whenever the third decimal place is greater than four.Source   Laws 1993, LB 345, § 8;  Laws 2003, LB 282, § 5.
NE Code § 77-3,118 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3,118 - Department of Revenue; charge for information; authorized.

77-3,118.  Department of Revenue; charge for information; authorized.The Department of Revenue may charge persons and state agencies for any listings made by the department of information that is not confidential. The Tax Commissioner shall set the price of such listings which shall be the cost of production.Source  Laws 1993, LB 345, § 9.
NE Code § 77-3,119 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3,119 - Tax Commissioner; certify population of cities and villages.

77-3,119.  Tax Commissioner; certify population of cities and villages.(1) The Tax Commissioner shall certify the population of cities and villages to be used for purposes of calculations made pursuant to subdivisions (3)(a) and (b) of section 35-1205, subdivision (1) of section 39-2517, and sections 39-2513 and 77-27,139.02. The Tax Commissioner shall transmit copies of such certification to all interested parties upon request.(2) The Tax Commissioner shall certify the population of each city and village based upon the most recent federal census figures. The Tax Commissioner shall determine the most recent federal census figures for each city and village by using the most recent federal census figures available from (a) the most recent federal decennial census, (b) the most recent revised certified count by the United States Bureau of the Census, or (c) the most recent federal census figure of the city or village plus the population of territory annexed as calculated in sections 18-1753 and 18-1754.(3) The Tax Commissioner may adopt and promulgate rules and regulations to carry out this section.Source   Laws 1994, LB 1127, § 1;   Laws 1998, LB 1120, § 26;  Laws 2000, LB 968, § 33;  Laws 2011, LB383, § 2;  Laws 2017, LB113, § 54;  Laws 2021, LB509, § 9.   Effective Date: August 28, 2021
NE Code § 77-401 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-401 - Transferred to section 23-3205.

77-401.  Transferred to section 23-3205.
NE Code § 77-401.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-401.02 - Transferred to section 23-3206.

77-401.02.  Transferred to section 23-3206.
NE Code § 77-403 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-403 - Transferred to section 23-3210.

77-403.  Transferred to section 23-3210.
NE Code § 77-404 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-404 - Transferred to section 23-3208.

77-404.  Transferred to section 23-3208.
NE Code § 77-406 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-406 - Transferred to section 77-1202.01.

77-406.  Transferred to section 77-1202.01.
NE Code § 77-407 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-407 - Transferred to section 23-3306.

77-407.  Transferred to section 23-3306.
NE Code § 77-408 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-408 - Transferred to section 23-3209.

77-408.  Transferred to section 23-3209.
NE Code § 77-409 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-409 - Transferred to section 77-1233.02.

77-409.  Transferred to section 77-1233.02.
NE Code § 77-410 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-410 - Transferred to section 77-1233.03.

77-410.  Transferred to section 77-1233.03.
NE Code § 77-412 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-412 - Transferred to section 77-1233.04.

77-412.  Transferred to section 77-1233.04.
NE Code § 77-412.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-412.01 - Transferred to section 77-1233.05.

77-412.01.  Transferred to section 77-1233.05.
NE Code § 77-414 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-414 - Educational courses and standards; Tax Commissioner; duties.

77-414.  Educational courses and standards; Tax Commissioner; duties.The Property Tax Administrator shall:(1) Establish, implement, and maintain a required system of educational courses for the certification and recertification of all holders of county assessor certificates; and(2) Establish the required educational standards and criteria for certification and recertification of all holders of county assessor certificates.In order to promote compliance with the requirements of this section, the Tax Commissioner shall adopt and promulgate, and from time to time amend or revise, rules and regulations containing the necessary educational standards and criteria for certification and recertification.Source  Laws 1999, LB 194, § 14;  Laws 2003, LB 443, § 1;  Laws 2007, LB334, § 28.
NE Code § 77-420 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-420 - Supplementary seminars; purpose.

77-420.  Supplementary seminars; purpose.In cooperation with the county assessors association, the Property Tax Administrator may arrange and conduct seminars in assessment methods, which seminars shall be supplementary to any educational course required under section 77-414.Source   Laws 1963, c. 439, § 6, p. 1458;   Laws 1995, LB 490, § 51;   Laws 1997, LB 270, § 21;  Laws 2003, LB 443, § 4.
NE Code § 77-421 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-421 - Certification as county assessor; applicants; forms; examination; fee.

77-421.  Certification as county assessor; applicants; forms; examination; fee.(1) The Property Tax Administrator shall, in February, May, August, and November of each year, hold an examination of applicants for certification as county assessor. An applicant for the examination shall, not less than ten days before an examination, present to the Property Tax Administrator a written application on forms provided by the Property Tax Administrator. Such application shall not be considered by the Property Tax Administrator unless accompanied by a payment of a fee to the order of the Tax Commissioner. The fees shall be credited to the Department of Revenue Property Assessment Division Cash Fund. The amount of such fee shall be determined annually by the Tax Commissioner and shall be sufficient to cover the costs of the administration of the examination. Such examination shall be written and shall be of such character as fairly to test and determine the qualifications, fitness, and ability of the person tested actually to perform the duties of county assessor. The Property Tax Administrator shall prepare such examination.(2) When the office of county assessor is vacant, the county board may for good cause request a certification examination from the Property Tax Administrator at a time different from those set out in subsection (1) of this section. The request shall be in writing and shall state the basis for the certification examination. The Property Tax Administrator shall within ten days after receipt of the request for certification review the request and send notice of approval or disapproval to the county board. If approved, the Property Tax Administrator shall state the date, time, and place of the requested certification examination.Source   Laws 1969, c. 623, § 1, p. 2520;   Laws 1983, LB 245, § 1;   Laws 1986, LB 1105, § 1;   Laws 1995, LB 490, § 52;   Laws 1997, LB 270, § 22;  Laws 1999, LB 36, § 12;  Laws 2000, LB 968, § 34;  Laws 2007, LB334, § 29;  Laws 2009, LB166, § 5. Annotations This section is not involved in an unconstitutional delegation of legislative power or an unreasonable classification. Shear v. County Board of Commissioners of Rock County, 187 Neb. 849, 195 N.W.2d 151 (1972).
NE Code § 77-422 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-422 - Certification as county assessor; examination; successful completion; certificate; disciplinary actions; appeal; invalidated certificate; effect.

77-422.  Certification as county assessor; examination; successful completion; certificate; disciplinary actions; appeal; invalidated certificate; effect.(1) Upon the successful completion of the examination by the applicant, a county assessor certificate shall be issued to him or her.(2) The Tax Commissioner shall establish a system for revocation or suspension of a certificate, including a certificate issued by the Property Tax Administrator, for failure to maintain the educational standards and criteria and shall have the power to revoke the certificate if the certificate holder has not successfully met the educational requirements in section 77-414. A copy of the Tax Commissioner's written order revoking or suspending a certificate shall be mailed to the person within seven days after the date of the order.(3) Any person whose certificate, including a certificate issued by the Property Tax Administrator, has been revoked or suspended may appeal the written order of the Tax Commissioner, within thirty days after the date of the order, to the Tax Equalization and Review Commission in accordance with section 77-5013.(4) A person whose certificate has been invalidated by the commission or the Tax Commissioner shall not be eligible to hold a certificate for five years after the date of invalidation.Source   Laws 1969, c. 623, § 2, p. 2521;  Laws 2003, LB 443, § 5;  Laws 2004, LB 973, § 9;  Laws 2006, LB 808, § 25;  Laws 2007, LB334, § 30. Annotations This section is not involved in an unconstitutional delegation of legislative power or an unreasonable classification. Shear v. County Board of Commissioners of Rock County, 187 Neb. 849, 195 N.W.2d 151 (1972).
NE Code § 77-423 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-423 - Transferred to section 23-3202.

77-423.  Transferred to section 23-3202.
NE Code § 77-426 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-426 - Transferred to section 23-3204.

77-426.  Transferred to section 23-3204.
NE Code § 77-429 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-429 - Transferred to section 23-3203.

77-429.  Transferred to section 23-3203.
NE Code § 77-430 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-430 - Transferred to section 77-1311.01.

77-430.  Transferred to section 77-1311.01.
NE Code § 77-505 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-505 - Transferred to section 77-5022.

77-505.  Transferred to section 77-5022.
NE Code § 77-506 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-506 - Transferred to section 77-5023.

77-506.  Transferred to section 77-5023.
NE Code § 77-507.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-507.01 - Transferred to section 77-5024.

77-507.01.  Transferred to section 77-5024.
NE Code § 77-507.03 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-507.03 - Transferred to section 77-5025.

77-507.03.  Transferred to section 77-5025.
NE Code § 77-508 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-508 - Transferred to section 77-5026.

77-508.  Transferred to section 77-5026.
NE Code § 77-508.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-508.01 - Transferred to section 77-5027.

77-508.01.  Transferred to section 77-5027.
NE Code § 77-509 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-509 - Transferred to section 77-5028.

77-509.  Transferred to section 77-5028.
NE Code § 77-509.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-509.01 - Transferred to section 77-5029.

77-509.01.  Transferred to section 77-5029.
NE Code § 77-509.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-509.02 - Transferred to section 77-5030.

77-509.02.  Transferred to section 77-5030.
NE Code § 77-518 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-518 - Transferred to section 77-1316.01.

77-518.  Transferred to section 77-1316.01.
NE Code § 77-519 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-519 - Transferred to section 77-1613.02.

77-519.  Transferred to section 77-1613.02.
NE Code § 77-602 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-602 - Railroad operating property; duty of Property Tax Administrator; when valued.

77-602.  Railroad operating property; duty of Property Tax Administrator; when valued.The Property Tax Administrator in May of each year shall proceed to ascertain all operating property of any railroad company owning, operating, or controlling any railroad or railroad service in this state. Operating property is property that contributes to the operation of a railroad and which for the purpose of this section shall be held to include the main track, sidetrack, spur tracks, warehouse tracks, roadbed, right-of-way and depot grounds, all machine and repair shops, general office buildings, storehouses, and all water and fuel stations, buildings, and superstructures located on any of such property, any manufacturing plant necessary in the operation of such railroad and any property used or held in connection with the manufacturing plant, all machinery, rolling stock, telegraph lines and instruments connected with such lines, all material on hand and supplies provided for operating and carrying on the business of such road, in whole or in part, franchises, all personal property of such railroad company, and all other real property of such railroad company which is adjacent and contiguous to the railroad right-of-way and is used or held for the sole purpose of operating the railroad. Nonoperating property is property owned or leased by a railroad company that does not contribute to the operation of a railroad. The Property Tax Administrator shall value operating property as other real and personal property.Source   Laws 1903, c. 73, § 86, p. 414;   R.S.1913, § 6376;   Laws 1921, c. 133, art. VI, § 2, p. 555;   C.S.1922, § 5840;   C.S.1929, § 77-502;   R.S.1943, § 77-602;   Laws 1969, c. 659, § 1, p. 2577;   Laws 1979, LB 105, § 2;   Laws 1979, LB 103, § 1;   Laws 1981, LB 486, § 1;   Laws 1985, LB 268, § 4;   Laws 1995, LB 490, § 61;   Laws 1997, LB 270, § 24.  Annotations  Roundhouse, machine shops and office building are not subject to local taxation. Missouri P. R.R. Corp. v. Board of Equalization of Richardson County, 114 Neb. 84, 206 N.W. 150 (1925). Interpretation by State Board of Equalization of law pertaining to apportioning of value of rolling stock, was proper. State ex rel. Village of Dakota City v. Bryan, 112 Neb. 692, 200 N.W. 870 (1924). Water pipe line owned and operated by railroad company is not subject to local taxation. Chicago, B. & Q. R.R. Co. v. Webster County, 101 Neb. 311, 163 N.W. 316 (1917). Railroad for purpose of taxation is considered an entity and includes all property held and used principally in operation of road. Chicago, B. & Q. R.R. Co. v. Box Butte County, 99 Neb. 208, 155 N.W. 881 (1915).
NE Code § 77-603.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-603.01 - Railroad operating property; sale; report by purchaser; contents; penalty; waiver.

77-603.01.  Railroad operating property; sale; report by purchaser; contents; penalty; waiver.The sale of railroad operating property as defined in section 77-602 shall be reported by the purchaser to the Property Tax Administrator within thirty days after the date of sale. The purchaser shall identify the seller, the date of the sale, any change in the name of the railroad, the main track and sidetrack mileage located in each political subdivision, and the purchase price. If additional information regarding the sale is deemed necessary, the Property Tax Administrator shall make a written request for such information to the purchaser or seller. This requirement shall apply only to a purchaser subject to section 77-603. For each day's failure to furnish the information required to be reported by this section, the Tax Commissioner shall assess a penalty in the amount of one hundred dollars, except that the penalty shall not exceed ten thousand dollars. Such penalty shall be collected by the Tax Commissioner and credited to the Department of Revenue Property Assessment Division Cash Fund. The Tax Commissioner may waive all or part of the penalty provided in this section.Source   Laws 1997, LB 270, § 26;  Laws 1999, LB 36, § 13;  Laws 2007, LB334, § 32.