reglab/housing_qa huggingface dataset:
NE Code § 77-913 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-913 - Insurance Tax Fund; created; use; investment; allocation.

77-913.  Insurance Tax Fund; created; use; investment; allocation.The Insurance Tax Fund is created. The State Treasurer shall receive the funds paid pursuant to Chapter 77, article 9, and except as provided in sections 77-912 and 77-918 shall keep all money received in the Insurance Tax Fund. Any money in the fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.Prior to June 1 of each year, the State Treasurer shall disburse or allocate all of the funds in the Insurance Tax Fund on May 1 of each year as follows:(1) Ten percent of the total shall be allocated to the counties proportionately in the proportion that the population of each county bears to the entire state, as shown by the last federal decennial census;(2) Thirty percent of the total shall be allocated to the Municipal Equalization Fund; and(3) Sixty percent of the total shall be allocated to the State Department of Education for distribution to school districts as equalization aid pursuant to the Tax Equity and Educational Opportunities Support Act as follows: The Commissioner of Education shall (a) include the amount certified by the State Treasurer pursuant to this section with the amount appropriated to the Tax Equity and Educational Opportunities Fund for distribution in the ensuing school fiscal year, (b) include such amounts in the state aid certified to each school district pursuant to section 79-1022, and (c) distribute such funds as equalization aid under the provisions of the act during the ensuing fiscal year.Source   Laws 1951, c. 256, § 7, p. 880;   Laws 1986, LB 1114, § 18;   Laws 1990, LB 1090, § 1;   Laws 1996, LB 1050, § 1;   Laws 1996, LB 1177, § 17;   Laws 1997, LB 269, § 36;  Laws 1999, LB 113, § 4;  Laws 2003, LB 8, § 1.  Cross References   Nebraska Capital Expansion Act, see section 72-1269.  Nebraska State Funds Investment Act, see section 72-1260.  Tax Equity and Educational Opportunities Support Act, see section 79-1001.
NE Code § 77-915 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-915 - Tax; challenge to constitutionality; tax paid under protest; credit refund.

77-915.  Tax; challenge to constitutionality; tax paid under protest; credit refund.(1) Commencing with taxes imposed for 1985 or any subsequent year, if a taxpayer believes any tax imposed pursuant to Chapter 77, article 9, is unconstitutional and chooses to challenge such tax, the taxpayer shall pay the tax under protest and, within thirty days after payment or within thirty days after March 15, 1986, whichever is later, initiate a court challenge to the tax in the district court of Lancaster County, which challenge shall be heard by the district court de novo.(2) If, by judgment or final order of any court of competent jurisdiction in this state in an action not pending on appeal or error, it is adjudged and determined that such taxes are unconstitutional, such taxes shall be refunded only by applying such refund as a credit against the payment of any such tax falling due thereafter unless special circumstances, as determined by the director, require a refund.Source  Laws 1986, LB 1114, § 14.
NE Code § 77-916 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-916 - Tax; no injunction allowed.

77-916.  Tax; no injunction allowed.No injunction shall be granted restraining the collection of taxes levied pursuant to Chapter 77, article 9. The provisions of section 77-915 shall be the exclusive remedy available to the taxpayer.Source  Laws 1986, LB 1114, § 15.
NE Code § 77-917 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-917 - Political subdivision; return of funds not required.

77-917.  Political subdivision; return of funds not required.Any political subdivision which has received funds pursuant to section 77-913 shall not be required to return any funds received pursuant to such section resulting from a final order or judgment of a court that such tax is unconstitutional.Source  Laws 1986, LB 1114, § 16.
NE Code § 77-1001 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1001 - Act, how cited.

77-1001.  Act, how cited.Sections 77-1001 to 77-1035 shall be known and may be cited as the Nebraska Advantage Transformational Tourism and Redevelopment Act.Source Laws 2010, LB1018, § 1.
NE Code § 77-1002 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1002 - Legislative findings and declarations.

77-1002.  Legislative findings and declarations.The Legislature hereby finds and declares that it is the policy of this state to utilize Nebraska's tax structure in order to encourage new businesses to relocate to Nebraska as a component of a program to develop new tourism attractions as well as to redevelop areas of municipalities which are suffering the effects of age. In addition, the policy of this state is to promote the creation and retention of new jobs in Nebraska and attract and retain Nebraska's best and brightest young people.Source Laws 2010, LB1018, § 2.
NE Code § 77-1003 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1003 - Definitions, where found.

77-1003.  Definitions, where found.For purposes of the Nebraska Advantage Transformational Tourism and Redevelopment Act, the definitions found in sections 77-1004 to 77-1027 shall be used.Source Laws 2010, LB1018, § 3.
NE Code § 77-1004 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1004 - Tax terms, meaning.

77-1004.  Tax terms, meaning.Any term shall have the same meaning as used in Chapter 77, article 27.Source Laws 2010, LB1018, § 4.
NE Code § 77-1005 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1005 - Approved cost, defined.

77-1005.  Approved cost, defined.Approved cost means:(1) Obligations incurred for labor and to vendors, contractors, subcontractors, builders, suppliers, delivery persons, and material suppliers in connection with the acquisition, construction, equipping, and installation of a project;(2) The cost of acquiring real property or rights in real property and any cost incidental thereto;(3) The cost of contract bonds and of insurance of all kinds that may be required or necessary during the course of the acquisition, construction, equipping, and installation of a project which is not paid by the vendor, supplier, delivery person, or contractor or otherwise provided;(4) The cost of architectural and engineering services, including, but not limited to, estimates, plans, specifications, preliminary investigations, and supervision of construction and installation, as well as for the performance of all the duties required by or consequent to the acquisition, construction, equipping, and installation of a project;(5) The cost required to be paid under the terms of any contract for the acquisition, construction, equipping, and installation of a project;(6) The cost required for the installation of utilities, including, but not limited to: Water; sewer; sewer treatment; gas; electricity; and communications, including offsite construction of facilities paid for by the project owner; and(7) All other costs comparable with those described in this section.Source Laws 2010, LB1018, § 5.
NE Code § 77-1006 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1006 - Approved project, defined.

77-1006.  Approved project, defined.Approved project means any project that is certified by a municipality under the Nebraska Advantage Transformational Tourism and Redevelopment Act.Source Laws 2010, LB1018, § 6.
NE Code § 77-1007 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1007 - Cultural development, defined.

77-1007.  Cultural development, defined.Cultural development means a real estate development with a primary purpose of promoting cultural education or development, such as a museum or related visual arts centers, performing arts facility, or facilities housing, incubating, developing, or promoting art, music, theater, dance, zoology, botany, natural history, cultural history, or the sciences.Source Laws 2010, LB1018, § 7.
NE Code § 77-1008 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1008 - Destination dining, defined.

77-1008.  Destination dining, defined.Destination dining means a real estate development primarily selling and serving prepared food and beverage to the public in a setting with sit-down dining. In addition, the development must offer a unique food or experience concept not found in this state within (1) the same metropolitan statistical area as determined by the United States Office of Management and Budget and (2) a fifty-mile radius of the development.Source Laws 2010, LB1018, § 8.
NE Code § 77-1009 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1009 - Entertainment destination center, defined.

77-1009.  Entertainment destination center, defined.Entertainment destination center means a facility containing a minimum of two hundred thousand square feet of gross leasable area adjacent or complementary to an existing tourism attraction, an approved tourism development project, or a convention facility, and which provides a variety of entertainment and leisure options that contain at least six full-service restaurants and at least three additional entertainment venues, including, but not limited to, live entertainment, multiplex theaters, large-format theaters, motion simulators, family entertainment centers, concert halls, virtual reality or other interactive games, museums, exhibitions, or other cultural and leisure-time activities. Entertainment, food, and drink options and adjacent lodging shall occupy a minimum of sixty percent of the total gross area. Other retail stores shall occupy no more than forty percent of the total gross area.Source Laws 2010, LB1018, § 9.
NE Code § 77-1010 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1010 - Entitlement period, defined.

77-1010.  Entitlement period, defined.Entitlement period means the year during which the required increases in employment and investment were met or exceeded and each year thereafter until the end of the ninth year following the year of application.Source Laws 2010, LB1018, § 10.
NE Code § 77-1011 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1011 - Full-service restaurant, defined.

77-1011.  Full-service restaurant, defined.Full-service restaurant means any public place (1) which is kept, used, maintained, advertised, and held out to the public as a place where meals are served and where meals are actually and regularly served, (2) which has no sleeping accommodations, (3) which has adequate and sanitary kitchen and dining room equipment and capacity and a sufficient number and kind of employees to prepare, cook, and serve suitable food for its guests to consume on premise, and (4) which has wait staff and table service with an average per-table bill of at least fifteen dollars.Source Laws 2010, LB1018, § 11.
NE Code § 77-1012 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1012 - Historical redevelopment, defined.

77-1012.  Historical redevelopment, defined.Historical redevelopment means a real estate development project that redevelops a historic building, as listed on either the National Register of Historic Places or the Nebraska Historic Buildings Survey. The reuse of the historic building can be any approved use, including retail for an entertainment destination center or a mixed-use project.Source Laws 2010, LB1018, § 12.
NE Code § 77-1013 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1013 - Investment, defined.

77-1013.  Investment, defined.Investment means the value of qualified property incorporated into or used at the project. For qualified property owned by the taxpayer, the value shall be the original cost of the property. Investment does not include real property for a tourism development project.Source Laws 2010, LB1018, § 13.
NE Code § 77-1014 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1014 - Lodging, defined.

77-1014.  Lodging, defined.(1) Lodging means any lodging facility with the following attributes:(a) The facility constitutes a portion of an approved project and represents less than fifty percent of the total approved cost of the tourism attraction project, or the facility is to be located on recreational property owned or leased by the state or the federal government and has received prior approval from the appropriate state or federal agency;(b) The facility utilizes a historical redevelopment; or(c) The facility involves the construction, reconstruction, restoration, rehabilitation, or upgrade of a full-service lodging facility having not less than two hundred fifty guestrooms, with reconstruction, restoration, rehabilitation, or upgrade costs exceeding the minimum. The hotel facilities or attached conference facility must also include a minimum of fifteen thousand square feet of net function space, including exhibit space, ballrooms, meeting rooms, or lecture halls.(2) Lodging includes a lodging facility constructed as part of a development prior to the construction of retail development or a tourism attraction under the Nebraska Advantage Transformational Tourism and Redevelopment Act.Source Laws 2010, LB1018, § 14.
NE Code § 77-1015 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1015 - Mixed-use project, defined.

77-1015.  Mixed-use project, defined.Mixed-use project means a facility containing a minimum of fifty thousand square feet. The project must include at least two vertical stories of usable or leasable space and contain a minimum of two uses, such as restaurant, office, retail, or residential, not including parking. Retail stores shall occupy no more than forty percent of the total gross usable area.Source Laws 2010, LB1018, § 15.
NE Code § 77-1016 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1016 - Nebraska crafts and products center, defined.

77-1016.  Nebraska crafts and products center, defined.Nebraska crafts and products center means a real estate retail development primarily selling products created, grown, or assembled in Nebraska. Nebraska crafts and products must constitute a minimum of fifty percent of the total sales volume of the development.Source Laws 2010, LB1018, § 16.
NE Code § 77-1017 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1017 - Project, defined.

77-1017.  Project, defined.Project means the acquisition, including the acquisition of real estate by a leasehold interest with a minimum term of ten years, construction, and equipping of a tourism attraction or redevelopment project; the construction and installation of improvements to facilities necessary or desirable for the acquisition, construction, and installation of a tourism attraction or redevelopment project, including, but not limited to, surveys; installation of utilities which may include water, sewer, sewage treatment, gas, electricity, communications, and similar facilities; and offsite construction of utility extensions to the boundaries of the real estate on which the facilities are located, all of which are to be used to improve the economic situation of the approved company in a manner that allows the approved company to attract persons.Source Laws 2010, LB1018, § 17.
NE Code § 77-1018 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1018 - Qualified business, defined.

77-1018.  Qualified business, defined.(1) For a tourism development project, qualified business means any business engaged in:(a) Cultural development;(b) Historical redevelopment;(c) Recreation facilities;(d) Entertainment destination centers;(e) Lodging;(f) Destination dining;(g) Tourism attraction;(h) Nebraska crafts and products center; or(i) Any combination of the activities listed in this subsection.(2) For a redevelopment project, qualified business means any business engaged in:(a) Cultural development;(b) Historical redevelopment;(c) Recreation facilities;(d) Entertainment destination centers;(e) Mixed-use projects;(f) Lodging;(g) Full-service restaurants or destination dining;(h) Residential development;(i) Retail development;(j) Structured parking;(k) Tourism attraction;(l) Nebraska crafts and products center; or(m) Any combination of the activities listed in this subsection.Source Laws 2010, LB1018, § 18.
NE Code § 77-1019 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1019 - Qualified property, defined.

77-1019.  Qualified property, defined.(1) Qualified property means any tangible property of a type subject to depreciation, amortization, or other recovery under the Internal Revenue Code of 1986, as amended, or the components of such property, that will be located and used at the project.(2) Qualified property does not include (a) aircraft, barges, motor vehicles, railroad rolling stock, or watercraft or (b) property that is rented by the taxpayer qualifying under the Nebraska Advantage Transformational Tourism and Redevelopment Act to another person.Source Laws 2010, LB1018, § 19.
NE Code § 77-1020 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1020 - Recreation facility, defined.

77-1020.  Recreation facility, defined.Recreation facility means any real estate project with a primary purpose of promoting and hosting sports or recreation activities, including sports facilities, golf courses, beaches, parks, water parks, amusement parks, and related support amenities.Source Laws 2010, LB1018, § 20.
NE Code § 77-1021 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1021 - Redevelopment project, defined.

77-1021.  Redevelopment project, defined.Redevelopment project means a project proposed on a parcel or parcels previously developed with real property improvements. Current usage cannot include agriculture or livestock. The redevelopment project must be within the municipal limits of a municipality. The existing improvements must be more than ten years old or have been demolished prior to application.Source Laws 2010, LB1018, § 21.
NE Code § 77-1022 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1022 - Related persons, defined.

77-1022.  Related persons, defined.Related persons means any corporations, partnerships, limited liability companies, or joint ventures which are or would otherwise be members of the same unitary group, if incorporated, or any persons who are considered to be related persons under either section 267(b) and (c) or section 707(b) of the Internal Revenue Code of 1986, as amended.Source Laws 2010, LB1018, § 22.
NE Code § 77-1023 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1023 - Structured parking, defined.

77-1023.  Structured parking, defined.Structured parking means a real estate development used primarily as a covered parking facility for automobiles or related personal vehicles. The parking facility must have a minimum of two levels of parking above or below ground.Source Laws 2010, LB1018, § 23.
NE Code § 77-1024 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1024 - Taxpayer, defined.

77-1024.  Taxpayer, defined.(1) Taxpayer means any person subject to sales and use taxes under the Nebraska Revenue Act of 1967 and subject to withholding under section 77-2753 and any corporation, partnership, limited liability company, cooperative, including a cooperative exempt under section 521 of the Internal Revenue Code of 1986, as amended, limited cooperative association, or joint venture that is or would otherwise be a member of the same unitary group, if incorporated, that is subject to such sales and use taxes or such withholding.(2) Taxpayer does not include a political subdivision or an organization that is exempt from income taxes under section 501(a) of the Internal Revenue Code of 1986, as amended, or any partnership, limited liability company, cooperative, including a cooperative exempt under section 521 of the Internal Revenue Code of 1986, as amended, limited cooperative association, or joint venture in which political subdivisions or organizations described in section 501(c) or (d) of the Internal Revenue Code of 1986, as amended, hold an ownership interest of ten percent or more.Source Laws 2010, LB1018, § 24.Cross References  Nebraska Revenue Act of 1967, see section 77-2701.
NE Code § 77-1025 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1025 - Tourism attraction, defined.

77-1025.  Tourism attraction, defined.Tourism attraction means a place of interest where tourists visit, typically for the inherent or exhibited cultural value, historical significance, natural or built beauty, or amusement opportunities, such as historical places, monuments, zoos, aquaria, museums, art galleries, botanical gardens, skyscrapers, parks, forests, natural recreation areas, theme parks, ethnic enclaves, historic transportation, and landmarks.Source Laws 2010, LB1018, § 25.
NE Code § 77-1026 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1026 - Year, defined.

77-1026.  Year, defined.Year means the taxable year of the taxpayer.Source Laws 2010, LB1018, § 26.
NE Code § 77-1027 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1027 - Year of application, defined.

77-1027.  Year of application, defined.Year of application means the year that a completed application is filed under the Nebraska Advantage Transformational Tourism and Redevelopment Act.Source Laws 2010, LB1018, § 27.
NE Code § 77-1028 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1028 - Election required; procedures applicable.

77-1028.  Election required; procedures applicable.The powers granted by the Nebraska Advantage Transformational Tourism and Redevelopment Act shall not be exercised unless and until the question of directing the proceeds of the local option sales tax as authorized under the act has been submitted at a primary, general, or special election held within the municipality and in which all registered voters are entitled to vote on such question. The officials of the municipality shall order the submission of the question by submitting a certified copy of the resolution proposing the tax to the election commissioner or county clerk. The question may include any terms and conditions set forth in the resolution, such as a termination date, and shall include the following language: Shall the municipality direct the local option sales tax collected within an area defined by the municipality to require redevelopment or as a tourism development project for the benefit of that area? If a majority of the votes cast upon the question are in favor, the governing body may so direct the tax. If a majority of those voting on the question are opposed, the governing body shall not so direct the tax. Once approved, the municipality may exercise the powers granted by the act for a period of ten years. Any election under this section shall be conducted in accordance with the procedures provided in the Election Act.Source Laws 2010, LB1018, § 28.Cross References  Election Act, see section 32-101.
NE Code § 77-1029 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1029 - Verification of work eligibility status.

77-1029.  Verification of work eligibility status.A municipality shall not approve or grant to any person any incentive under the Nebraska Advantage Transformational Tourism and Redevelopment Act unless the taxpayer provides evidence satisfactory to the municipality that the taxpayer electronically verified the work eligibility status of all newly hired employees employed in Nebraska.Source Laws 2010, LB1018, § 29.