reglab/housing_qa huggingface dataset:
NE Code § 77-4310 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4310 - Tax Commissioner; assessment and collection of tax and penalties; duties.

77-4310.  Tax Commissioner; assessment and collection of tax and penalties; duties.The Tax Commissioner shall (1) based on personal knowledge or information available to the commissioner, assess the tax and applicable penalties upon any dealer subject to tax under section 77-4302 who has not paid the tax when due, (2) mail to the dealer at the dealer's last-known address as shown by the records of the Tax Commissioner or serve in person a written notice of the determination under section 77-4311, (3) demand immediate payment of the tax, and (4) if payment is not immediately made, collect the tax and penalties by any method prescribed in the Uniform State Tax Lien Registration and Enforcement Act as limited by section 77-4312.Source  Laws 1990, LB 260, § 10. Cross References  Uniform State Tax Lien Registration and Enforcement Act, see section 77-3901.
NE Code § 77-4310.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4310.01 - Tax proceeds; distribution.

77-4310.01.  Tax proceeds; distribution.Proceeds of the tax imposed by section 77-4303 shall be remitted to the State Treasurer for credit as follows:(1) Five percent of such proceeds shall be credited to the Marijuana and Controlled Substances Tax Administration Cash Fund; and(2) Of the remaining proceeds:(a) Fifty percent shall be remitted to the respective counties from which the proceeds originated for credit to the County Drug Law Enforcement and Education Fund of each such county. Money remitted to a county pursuant to this subdivision shall be remitted to the county treasurer of such county for credit to such fund. For purposes of this subdivision, county from which the proceeds originated shall mean: (i) If the proceeds result from seizure under the Uniform State Tax Lien Registration and Enforcement Act of property located in a county other than the county in which the dealer resides, the county in which the seizure was made; and (ii) in all other cases, the county in which the dealer resides; and(b) All remaining funds, including those which did not originate in a county, shall be credited to the Nebraska State Patrol Drug Control and Education Cash Fund.Source  Laws 1991, LB 773, § 31. Cross References  Uniform State Tax Lien Registration and Enforcement Act, see section 77-3901.
NE Code § 77-4310.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4310.02 - Overpayment of tax; Tax Commissioner; powers and duties; stamps, nonreturnable.

77-4310.02.  Overpayment of tax; Tax Commissioner; powers and duties; stamps, nonreturnable.(1) If the Tax Commissioner determines that any tax imposed by sections 77-4301 to 77-4316 has been paid more than once or has been erroneously or illegally collected or computed, the Tax Commissioner shall set forth that fact in his or her records and the amount collected may be refunded to the person by whom it was paid or his or her successors, administrators, or executors.(2) No stamps that have been issued under such sections by the department can be returned.(3) The Tax Commissioner may waive all or part of any penalties provided by such sections but may not waive interest on delinquent amounts.Source  Laws 1991, LB 773, § 38.
NE Code § 77-4310.03 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4310.03 - Marijuana and Controlled Substances Tax Administration Cash Fund; created; use; investment.

77-4310.03.  Marijuana and Controlled Substances Tax Administration Cash Fund; created; use; investment.There is hereby created the Marijuana and Controlled Substances Tax Administration Cash Fund. Money in the fund shall be used by the Tax Commissioner for the purposes of administering, collecting, and enforcing the tax imposed by section 77-4303, except that transfers may be made from the fund to the General Fund at the direction of the Legislature. Any money in the Marijuana and Controlled Substances Tax Administration Cash 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.Source   Laws 1991, LB 773, § 32;   Laws 1994, LB 1066, § 87;  Laws 2009, First Spec. Sess., LB3, § 56. Cross References   Nebraska Capital Expansion Act, see section 72-1269.  Nebraska State Funds Investment Act, see section 72-1260.
NE Code § 77-4311 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4311 - Tax determination; notice; requirements; jeopardy determination; effect.

77-4311.  Tax determination; notice; requirements; jeopardy determination; effect.Notice of a determination that the tax imposed by section 77-4303 is due and owing shall be personally served or mailed to the dealer within six years after the Tax Commissioner knows or has information available to make such determination. A determination that a dealer does not possess an official stamp, label, or other indicium showing that the tax imposed by section 77-4303 has been paid or has not paid the tax imposed by section 77-4303 shall be considered a jeopardy determination. In any proceedings in court brought to enforce payment of taxes and applicable penalties under sections 77-4301 to 77-4316, a jeopardy determination, made with or without notice to the dealer, shall be for all purposes prima facie evidence of the dealer's failure to pay such taxes.Source   Laws 1990, LB 260, § 11;   Laws 1991, LB 773, § 33.
NE Code § 77-4313 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4313 - Injunction; suit prohibited.

77-4313.  Injunction; suit prohibited.No person may bring suit to enjoin the assessment or collection of any taxes, interest, or penalties imposed by sections 77-4301 to 77-4316.Source   Laws 1990, LB 260, § 13;   Laws 1991, LB 773, § 35.
NE Code § 77-4314 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4314 - Tax and penalties; presumption; admissibility of evidence.

77-4314.  Tax and penalties; presumption; admissibility of evidence.The tax and penalties assessed by the Tax Commissioner shall be presumed to be valid and correctly determined and assessed. The burden shall be upon the taxpayer to show their incorrectness or invalidity. Any statement or any other certificate by the Tax Commissioner of the amount of tax and penalties determined or assessed shall be admissible in evidence and shall be prima facie evidence of the facts it contains.Source  Laws 1990, LB 260, § 14.
NE Code § 77-4315 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4315 - Report; confidential; information; inadmissible; when.

77-4315.  Report; confidential; information; inadmissible; when.Neither the Tax Commissioner nor a public employee may reveal facts contained in a report required by sections 77-4301 to 77-4316. Information contained in any report required by the Tax Commissioner shall not be used against the dealer in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due from the taxpayer making the report. Official stamps, labels, or other indicia denoting payment of the tax imposed by section 77-4303 shall not be used against the dealer in any criminal proceeding.Source   Laws 1990, LB 260, § 15;   Laws 1991, LB 773, § 36.  Annotations Any written information received by the Tax Commissioner from a taxpayer complying with Nebraska's Marijuana and Controlled Substances Tax Act shall be considered part of the "report" referred to in this section. Such information is confidential. Under Nebraska's Marijuana and Controlled Substances Tax Act, information may be "directly" confidential under this section or "derivatively" confidential, if gained through the use of otherwise confidential information. All such confidential information is inadmissible against the taxpayer in a criminal proceeding, except when independently obtained or when being used in a prosecution to enforce the act. If a taxpayer, by unjustified nonpayment of a tax due under Nebraska's Marijuana and Controlled Substances Tax Act, forces the Tax Commissioner to file a tax lien or bring an action for unpaid taxes, disclosures resulting from the filing will not be confidential. State v. Garza, 242 Neb. 573, 496 N.W.2d 448 (1993).
NE Code § 77-4316 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4316 - Tax Commissioner; powers; subpoena; enforcement.

77-4316.  Tax Commissioner; powers; subpoena; enforcement.For purposes of determining the correctness of any report, determining the amount of tax that should have been paid, determining whether or not the dealer should have made a report or paid taxes, or collecting any taxes under sections 77-4301 to 77-4316, the Tax Commissioner may examine or cause to be examined any books, papers, records, or memoranda that may be relevant to making such determinations, whether the books, papers, records, or memoranda are the property of or in the possession of the dealer or another person. The Tax Commissioner may require the attendance of any person having knowledge or information that may be relevant, compel the production of books, papers, records, or memoranda by persons required to attend, take testimony on matters material to the determination, and administer oaths or affirmations. Upon request of the Tax Commissioner, the judge of any court shall issue a subpoena for the attendance of a witness or the production of books, papers, records, and memoranda. The Tax Commissioner may also issue subpoenas. Disobedience of subpoenas issued under this section shall be punishable by the district court of the county in which the subpoena is issued or, if the subpoena is issued by the Tax Commissioner, by the district court of the county in which the party served with the subpoena is located, in the same manner as contempt of district court.Source   Laws 1990, LB 260, § 16;   Laws 1991, LB 773, § 37.
NE Code § 77-4501 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4501 - Rental company; collect fee; when; use; effect on growth limit on budget; collection.

77-4501.  Rental company; collect fee; when; use; effect on growth limit on budget; collection.(1) Except as provided in subsection (6) of this section, rental companies engaged in the business of renting private passenger motor vehicles used to carry fifteen passengers or less for periods of thirty-one days or less shall collect, at the time the vehicle is rented in Nebraska, a fee not to exceed five and seventy-five hundredths percent of each rental contract amount, not including sales tax. For purposes of this section, a vehicle is rented in Nebraska if it is picked up by the renter in Nebraska. The fee shall be computed in accordance with the method used for the sales tax imposed by the state on those charges subject to sales tax. The fee shall not be subject to sales tax. The fee shall be noted in the rental contract and collected in accordance with the terms of the contract. The fee shall be retained by the vehicle owner or the rental company engaged in the business of renting private passenger motor vehicles. Fees collected pursuant to this section shall be used by the vehicle owner or the rental company for reimbursement of the amount of motor vehicle taxes and fees imposed and paid in Nebraska upon the vehicles by the vehicle owner or rental company.(2) On February 15 of each year, the fees imposed by this section for the preceding calendar year, to the extent the fees exceed the motor vehicle taxes and fees imposed and paid in Nebraska upon the vehicles for the preceding calendar year, shall be due and payable to the county treasurer of the county where the transactions occurred. The fee shall be remitted on forms prescribed by the county treasurer. The county shall allocate and distribute such proceeds in the same manner as the proceeds from motor vehicle taxes are allocated and distributed pursuant to section 60-3,186. The revenue received by the county under this section may be expended for any lawful purpose.(3) The revenue received by the county under this section shall be included and considered as proceeds of motor vehicle taxes and fees for purposes of any growth limitation on budgets of political subdivisions funded by property taxes.(4) The fee imposed under this section shall be in addition to any other tax or fee authorized by law to be levied on the business activities described in this section and shall be in addition to the sales tax imposed by the state or any municipality.(5) The county treasurer, county board, and county sheriff may use any method specified in Chapter 77, article 17, for the collection of property taxes to collect the fee imposed by this section.(6) A fee shall not be collected if the renter is exempt from the payment of sales tax.Source   Laws 1993, LB 345, § 79;   Laws 1993, LB 346, § 21;   Laws 1994, LB 1083, § 1;   Laws 1997, LB 271, § 52;  Laws 2005, LB 274, § 279;  Laws 2014, LB251, § 1.
NE Code § 77-4601 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4601 - Estimate of General Fund net receipts; certification by Tax Commissioner and Legislative Fiscal Analyst.

77-4601.  Estimate of General Fund net receipts; certification by Tax Commissioner and Legislative Fiscal Analyst.On or before July 15 of each year, the Tax Commissioner and the Legislative Fiscal Analyst shall certify the monthly estimate of General Fund net receipts for each month of the current fiscal year. Such certification shall be filed electronically with the Clerk of the Legislature. The certification shall include estimates of gross receipts to the General Fund and refunds for sales, corporate income, individual income, and other miscellaneous receipts and refunds by month. The total of the monthly estimates for the fiscal year shall take into consideration the most recent net receipts forecast provided during a regular legislative session by the Nebraska Economic Forecasting Advisory Board pursuant to section 77-27,158 plus any revisions due to legislation enacted which has an impact on receipts that were not included in the forecast. If the total of monthly estimates so certified is at variance with the estimates of the Nebraska Economic Forecasting Advisory Board, the certification shall include a statement of the specific statistical or economic reasons for the variance.Source   Laws 1993, LB 38, § 1;  Laws 2013, LB222, § 31.
NE Code § 77-4603 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4603 - Special session of Legislature; new certification required; recertification; when.

77-4603.  Special session of Legislature; new certification required; recertification; when.(1) If an estimate of General Fund net receipts is changed in a regular or extraordinary meeting of the Nebraska Economic Forecasting Advisory Board and such change results in a special session of the Legislature to revise current fiscal year General Fund appropriations, the Tax Commissioner and the Legislative Fiscal Analyst shall certify the monthly receipt estimates, taking into consideration the most recent estimate of General Fund net receipts made by the Nebraska Economic Forecasting Advisory Board plus legislation enacted which has an impact on receipts that was not included in the forecast. The new monthly certification shall be made by the fifteenth day of the month following the adjournment of the special session of the Legislature.(2) If an estimate of General Fund net receipts is reduced in a regular or extraordinary meeting of the Nebraska Economic Forecasting Advisory Board, the Tax Commissioner and the Legislative Fiscal Analyst shall recertify the monthly receipt estimates, taking into consideration the most recent estimate of General Fund net receipts made by the Nebraska Economic Forecasting Advisory Board plus legislation enacted which has an impact on receipts that was not included in the forecast. The new monthly certification shall be made by the fifteenth day of the month following the meeting of the Nebraska Economic Forecasting Advisory Board.(3) The new certified annual and monthly receipt estimates shall be used for the public statements required under subsection (2) of section 77-4602.Source   Laws 1993, LB 38, § 3;   Laws 1996, LB 1290, § 5;  Laws 2021, LB180, § 2.   Effective Date: August 28, 2021
NE Code § 77-4901 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4901 - Act, how cited.

77-4901.  Act, how cited.Sections 77-4901 to 77-4935 shall be known and may be cited as the Quality Jobs Act.Source   Laws 1995, LB 829, § 1;   Laws 1996, LB 1368, § 1;   Laws 1997, LB 264, § 3;   Laws 1998, LB 1104, § 21.
NE Code § 77-4902 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4902 - Policy.

77-4902.  Policy.It is the policy of this state to make revisions in its statutory structure if this will encourage both new and existing businesses to relocate to and expand in Nebraska and to provide appropriate inducements to encourage them to do so if this will aid in the economic and population growth of the state and help create better jobs for the citizens of the State of Nebraska and if this can be done in a fiscally sound and effective manner.Source  Laws 1995, LB 829, § 2.
NE Code § 77-4903 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4903 - Definitions, where found.

77-4903.  Definitions, where found.For purposes of the Quality Jobs Act, the definitions found in sections 77-4904 to 77-4926 shall be used.Source  Laws 1995, LB 829, § 3.
NE Code § 77-4904 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4904 - Additional definitions.

77-4904.  Additional definitions.Any term defined in the Nebraska Revenue Act of 1967 and used in the Quality Jobs Act has the same meaning in the Quality Jobs Act unless the context requires a different meaning.Source  Laws 1995, LB 829, § 4. Cross References  Nebraska Revenue Act of 1967, see section 77-2701.
NE Code § 77-4905 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4905 - Agreement, defined.

77-4905.  Agreement, defined.Agreement means the agreement between the company and the state.Source  Laws 1995, LB 829, § 5.
NE Code § 77-4906 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4906 - Base year, defined.

77-4906.  Base year, defined.Base year means the year immediately preceding the year during which the application was submitted.Source  Laws 1995, LB 829, § 6.
NE Code § 77-4907 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4907 - Base-year employee, defined.

77-4907.  Base-year employee, defined.Base-year employee means any individual who was employed in Nebraska and subject to the Nebraska income tax on compensation received from the company or its predecessors during the base year and who is employed at the project.Source  Laws 1995, LB 829, § 7.
NE Code § 77-4908 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4908 - Board, defined.

77-4908.  Board, defined.Board means the Governor, the State Treasurer, and the chairperson of the Nebraska Investment Council.Source  Laws 1995, LB 829, § 8. Cross References  Nebraska Investment Council, see section 72-1237.
NE Code § 77-4909 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4909 - Company, defined.

77-4909.  Company, defined.Company means any person subject to the sales and use taxes and either the income tax imposed by the Nebraska Revenue Act of 1967 or the franchise tax under sections 77-3801 to 77-3807, any corporation, partnership, limited liability company, or joint venture that is or would otherwise be a member of the same unitary group, if incorporated, which is, or whose partners, members, or owners are, subject to such taxes, and any other partnership, limited liability company, subchapter S corporation, or joint venture when the partners, owners, shareholders, or members are subject to such taxes.Source   Laws 1995, LB 829, § 9;   Laws 1997, LB 264, § 4.  Cross References  Nebraska Revenue Act of 1967, see section 77-2701.
NE Code § 77-4910 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4910 - Company training program, defined.

77-4910.  Company training program, defined.Company training program means any program developed or operated by or for the benefit of the company which screens, trains, or educates recruits, potential employees, or actual employees of the company, or any combination thereof, in order to enable the recruits or employees to perform employment activities at the project and includes recruitment, screening, customized training, job-specific training, on-the-job training, and generalized training programs.Source  Laws 1995, LB 829, § 10.
NE Code § 77-4911 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4911 - Company workplace safety program, defined.

77-4911.  Company workplace safety program, defined.Company workplace safety program means any program developed by or operated by or for the benefit of the workplace safety of employees employed at the project.Source  Laws 1995, LB 829, § 11.
NE Code § 77-4912 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4912 - Compensation, defined.

77-4912.  Compensation, defined.Compensation means the wages and other payments subject to withholding for federal income tax purposes.Source  Laws 1995, LB 829, § 12.
NE Code § 77-4913 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4913 - Educational institution training program, defined.

77-4913.  Educational institution training program, defined.Educational institution training program means any training program established by or operated by any public or private educational institution that provides training or education for recruits, potential employees, or actual employees of the company, or any combination thereof, with regard to employment or potential employment at the project.Source  Laws 1995, LB 829, § 13.
NE Code § 77-4914 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4914 - Employee, defined.

77-4914.  Employee, defined.Employee means a person employed at the project.Source  Laws 1995, LB 829, § 14.
NE Code § 77-4915 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4915 - Employee benefit program, defined.

77-4915.  Employee benefit program, defined.Employee benefit program means health and dental benefits, dependent care, life insurance, disability insurance, or relocation costs provided to or for the benefit of employees, which programs are qualified under the Internal Revenue Code of 1986, as amended.Source  Laws 1995, LB 829, § 15.
NE Code § 77-4916 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4916 - Entitlement period, defined.

77-4916.  Entitlement period, defined.Entitlement period is ten years, meaning the year after which the required increases in employment and investment were met or exceeded and the next one hundred eight months.Source  Laws 1995, LB 829, § 16.
NE Code § 77-4917 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4917 - Equivalent employees, defined.

77-4917.  Equivalent employees, defined.Equivalent employees means the number of employees computed by dividing the total hours paid in a year by the product of forty times the number of weeks in a year.Source  Laws 1995, LB 829, § 17.