reglab/housing_qa huggingface dataset:
NE Code § 77-27,125 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,125 - Tax, report, claim, notice, petition; mailing; postmark stamped; date of delivery.

77-27,125.  Tax, report, claim, notice, petition; mailing; postmark stamped; date of delivery.If any tax, report, claim, statement, notice, petition, or other document including, to the extent authorized by the Tax Commissioner, a return of estimated tax, required to be filed within a prescribed period or on or before a prescribed date under the authority of any provision of the Nebraska Revenue Act of 1967 is, after such period or such date, delivered by United States mail to the Tax Commissioner, or the officer or person with which or with whom such document is required to be filed, the date of the United States postmark stamped on the envelope shall be deemed to be the date of delivery. This section shall apply only if the postmark date falls within the prescribed period or on or before the prescribed date for the filing of such document, determined with regard to any extension granted for such filing, and only if such document was deposited in the mail, postage prepaid, properly addressed to the Tax Commissioner. If any document is sent by United States registered mail, such registration shall be prima facie evidence that such document was delivered to the Tax Commissioner. To the extent that the Tax Commissioner shall prescribe by regulation, certified mail may be used in lieu of registered mail under this section. The provisions of this section shall apply in the case of postmarks not made by the United States post office only if and to the extent provided by regulations of the Tax Commissioner. When the last day prescribed under the authority of the Nebraska Revenue Act of 1967, including any extension of time, for performing any act falls on Saturday, Sunday, or a day considered a holiday by the Tax Commissioner's office, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or a day considered a holiday by the Tax Commissioner's office. The Tax Commissioner shall, upon request, give a receipt for any document filed under the provisions of the Nebraska Revenue Act of 1967.Source   Laws 1967, c. 487, § 125, p. 1632;   Laws 1984, LB 962, § 33.
NE Code § 77-27,126 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,126 - Lists of taxpayers; other information; department provide; when.

77-27,126.  Lists of taxpayers; other information; department provide; when.The Department of Revenue shall not be required to provide lists of taxpayers or any other information from applications, returns, or other reports to any person except for statistical compilations and for the purposes of enforcing the tax laws of this state or when the department or the Tax Commissioner is specifically required to provide certain information under the laws of Nebraska.Source  Laws 1991, LB 773, § 7.
NE Code § 77-27,127 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,127 - Tax Commissioner; final action; appeal.

77-27,127.  Tax Commissioner; final action; appeal.Any final action of the Tax Commissioner may be appealed, and the appeal shall be in accordance with the Administrative Procedure Act. The appeal provided by this section shall be the exclusive remedy available to any taxpayer, and no other legal or equitable proceedings shall issue to prevent or enjoin the assessment or collection of any tax imposed under the Nebraska Revenue Act of 1967. The appeal provided by this section shall be in the district court for Lancaster County except as provided in section 77-2798.Source   Laws 1967, c. 487, § 127, p. 1634;   Laws 1983, LB 101, § 2;   Laws 1988, LB 352, § 159;  Laws 2005, LB 216, § 19.  Cross References  Administrative Procedure Act, see section 84-920.Annotations  The exclusive remedy to contest an income tax deficiency assessment is the filing of a written protest with the Tax Commissioner within 90 days of the date of the mailing of the proposed assessment of a deficiency. If a timely protest is not filed by the taxpayer, the proposed assessment becomes final. Sack v. State, 259 Neb. 463, 610 N.W.2d 385 (2000). The Tax Commissioner is not a person aggrieved as provided in section 84-917 and therefore does not have the right to appeal a decision of the State Board of Equalization and Assessment. Karnes v. Wilkinson Mfg., 220 Neb. 150, 368 N.W.2d 788 (1985).
NE Code § 77-27,128 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,128 - Judicial review; exclusive remedy.

77-27,128.  Judicial review; exclusive remedy.The review provided by section 77-27,127 shall be the exclusive remedy available to any taxpayer for the review of the action in respect to the assessment of a proposed deficiency. No injunction or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this state or against any office of this state to prevent or enjoin the assessment or collection of any tax imposed under the provisions of the Nebraska Revenue Act of 1967.Source   Laws 1967, c. 487, § 128, p. 1634;   Laws 1983, LB 101, § 3.  Annotations The exclusive remedy to contest an income tax deficiency assessment is the filing of a written protest with the Tax Commissioner within 90 days of the date of the mailing of the proposed assessment of a deficiency. If a timely protest is not filed by the taxpayer, the proposed assessment becomes final. Sack v. State, 259 Neb. 463, 610 N.W.2d 385 (2000).
NE Code § 77-27,129 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,129 - Tax Commissioner; tax; deficiency; collection.

77-27,129.  Tax Commissioner; tax; deficiency; collection.The Tax Commissioner may collect a deficiency notwithstanding that an application for review in respect of such deficiency has been made by the taxpayer, unless the taxpayer at or before the time his application for review is made, has paid the deficiency, or has deposited with the Tax Commissioner the amount of the deficiency or has filed with the Tax Commissioner a bond, in the amount of the deficiency being contested including interest and other amounts as well as all costs and charges which may accrue against him in the prosecution of the proceeding and issued by a person authorized under the laws of this state to act as surety, conditioned upon the payment of the deficiency including interest and other amounts as finally determined and such costs and charges.Source  Laws 1967, c. 487, § 129, p. 1634.
NE Code § 77-27,130 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,130 - Tax Commissioner; tax; deficiency; disallowed by court; effect; frivolous objections; damages.

77-27,130.  Tax Commissioner; tax; deficiency; disallowed by court; effect; frivolous objections; damages.(1) If the amount of a deficiency determined by the Tax Commissioner is disallowed in whole or in part by the court of review, the amount so disallowed shall be credited or refunded to the taxpayer without the making of a claim therefor or, if payment has not been made, shall be abated.(2) If the deficiency determined by the Tax Commissioner is disallowed by the court of review, the taxpayer shall have his or her costs as they would be allowable under the provisions of section 77-27,129. If the deficiency is disallowed in part, the court in its discretion may award the taxpayer a proportionate part of his or her costs.(3) An assessment of a proposed income deficiency by the Tax Commissioner shall become final upon the expiration of the period specified in section 77-2777 for filing a written protest against the proposed assessment if no such protest has been filed within the time provided or, if the protest provided in section 77-2778 has been filed, upon the expiration of time provided for filing a petition for judicial review, upon the final judgment of the reviewing court, or upon the rendering by the Tax Commissioner of a decision pursuant to the mandate of the reviewing court. Notwithstanding the foregoing, for the purpose of making a petition for the review of a determination of the Tax Commissioner, the determination shall be deemed final on the date the notice of decision is mailed to the taxpayer as provided in section 77-2779.(4) If any person institutes proceedings merely for delay or raises frivolous objections to compliance with the Nebraska Revenue Act of 1967, the Tax Commissioner may apply to a judge of the district court for the county where such person resides for damages in an amount not in excess of five thousand dollars for each tax year to be awarded to the State of Nebraska for expenses incurred by the Tax Commissioner in securing compliance. Damages so awarded by the court shall be payable upon notice and demand by the Tax Commissioner and shall be collected in the same manner as delinquent taxes under such act.Source   Laws 1967, c. 487, § 130, p. 1635;   Laws 1984, LB 962, § 34;  Laws 2012, LB727, § 43.
NE Code § 77-27,131 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,131 - Tax Commissioner; security required; when; sale of security; notice.

77-27,131.  Tax Commissioner; security required; when; sale of security; notice.(1) Unless otherwise specifically provided, the Tax Commissioner, whenever he or she deems it necessary to insure compliance with the provisions of the Nebraska Revenue Act of 1967, may require any person subject to the act to place with him or her such security as he or she may determine. The amount of the necessary security shall be fixed by the Tax Commissioner but, except as provided in this section, shall not be greater than three times the estimated average amount payable for the reporting period by such persons pursuant to the act. In the case of persons habitually delinquent in their obligations under the act, the amount of the security shall not be greater than five times the estimated average amount payable for the reporting period by such persons pursuant to the act. The amount of the security may be increased or decreased by the Tax Commissioner at any time, subject to the limitations set forth in this subsection.(2) The Tax Commissioner may sell the security at public auction or, in the case of security in the form of bearer bonds issued by the United States or this state which have a prevailing market price, at a private sale at a price not lower than the prevailing market price if it becomes necessary to make such sale in order to recover any tax, interest, or penalties due on any amount required to be collected. Notice of the sale shall be given to the person who deposited the security at least ten days before the sale. The notice may be given personally or by mail addressed to the person at the address furnished to the Tax Commissioner and as it appears in the records of the Tax Commissioner. Upon such sale, any surplus above the amounts due shall be returned to the person who placed the security.Source   Laws 1967, c. 487, § 131, p. 1636;   Laws 1991, LB 773, § 20;  Laws 2007, LB223, § 15.
NE Code § 77-27,132.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,132.01 - Tax Refund Fund balance; transfer; allocation.

77-27,132.01.  Tax Refund Fund balance; transfer; allocation.The balance of the Tax Refund Fund shall, on June 30, 1989, be transferred by the State Treasurer to the Revenue Distribution Fund and shall be allocated as required by the sections crediting amounts to the Tax Refund Fund prior to such date.Source  Laws 1989, LB 258, § 13.
NE Code § 77-27,133 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,133 - Nonresident; deficiency; action; process.

77-27,133.  Nonresident; deficiency; action; process.Unless otherwise specifically provided for in the Nebraska Revenue Act of 1967, a deficiency assessed against a person not within this state may be prosecuted by an action in any court in this state having jurisdiction of the subject matter, and the court shall have in personam jurisdiction of such person in any such action for taxes imposed and assessed under the provisions of such act.Source   Laws 1967, c. 487, § 133, p. 1637;   Laws 1983, LB 447, § 91.
NE Code § 77-27,134 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,134 - Tax Commissioner; destroy obsolete returns, when.

77-27,134.  Tax Commissioner; destroy obsolete returns, when.Unless specifically provided for in the Nebraska Revenue Act of 1967, after any period of limitations fixed by such act, the Tax Commissioner may destroy obsolete returns.Source  Laws 1967, c. 487, § 134, p. 1637.
NE Code § 77-27,135 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,135 - Notice; how given.

77-27,135.  Notice; how given.Whenever any notice required to be given by the Tax Commissioner under the provisions of the Nebraska Revenue Act of 1967 may be given by mail, it shall be given by first-class, registered, or certified mail, return receipt requested.Source   Laws 1967, c. 487, § 135, p. 1637;  Laws 2012, LB727, § 44.
NE Code § 77-27,135.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,135.01 - Court ruling of unconstitutionality; effect.

77-27,135.01.  Court ruling of unconstitutionality; effect.Any decision by a court of competent jurisdiction that a tax exemption or reduction or other special preference provided to an activity by the Nebraska Revenue Act of 1967 is unconstitutional for any reason shall result in the prospective or retroactive taxation of such activity and not the nontaxation of other activity.Source  Laws 1994, LB 938, § 2.
NE Code § 77-27,139.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,139.01 - Aid to municipalities; Municipal Equalization Fund; created; use; investment.

77-27,139.01.  Aid to municipalities; Municipal Equalization Fund; created; use; investment.The Municipal Equalization Fund is hereby created. The fund shall be used to provide state aid to equalize the property tax capacity of incorporated cities. 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.Source  Laws 1996, LB 1177, § 1. Cross References   Nebraska Capital Expansion Act, see section 72-1269.  Nebraska State Funds Investment Act, see section 72-1260.
NE Code § 77-27,139.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,139.02 - Aid to municipalities; terms, defined.

77-27,139.02.  Aid to municipalities; terms, defined.For purposes of sections 77-27,139.01 to 77-27,139.04:(1) Average per capita property tax levy means the total property taxes levied by all incorporated municipalities in each population group for the immediately preceding fiscal year, except for the amount of property tax levies committed to provide for principal and interest payments on the indebtedness of all incorporated municipalities, divided by the current population of all incorporated municipalities as certified by the Department of Revenue pursuant to section 77-3,119. The average per capita property tax levy shall be calculated separately for each population group;(2) Average property tax levy means the total property taxes levied by all incorporated municipalities for the prior year, except for the amount of property tax levies committed to provide for principal and interest payments on the indebtedness of all incorporated municipalities, divided by the total amount of valuation subject to property tax in all incorporated municipalities for the immediately preceding fiscal year;(3) Population means the population of a municipality as determined in section 77-3,119; and(4) Population group means one of three groupings of municipalities for which the aid established by sections 77-27,139.01 to 77-27,139.04 is calculated based on the average per capita property tax levy calculated separately for each group. The three population groups shall be (a) municipalities with a population of five thousand inhabitants or more, (b) municipalities with a population between eight hundred and five thousand inhabitants, and (c) municipalities with a population of eight hundred inhabitants or less.Source   Laws 1996, LB 1177, § 2;   Laws 1997, LB 269, § 54;  Laws 2011, LB383, § 3.
NE Code § 77-27,139.03 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,139.03 - Aid to municipalities; calculation of state aid.

77-27,139.03.  Aid to municipalities; calculation of state aid.(1) State aid provided to municipalities pursuant to sections 77-27,139.01 to 77-27,139.04 shall be calculated by determining the average property tax levy for operational purposes other than for principal and interest payments on the indebtedness of all incorporated municipalities. The Auditor of Public Accounts shall provide to the Department of Revenue a list of the bond and nonbond tax request amounts from the most recent budgets filed by incorporated municipalities. The information shall be used to calculate the bond and nonbond tax levies for aid purposes under this section. The auditor shall provide the information to the department by February 1 each year.(2) Each municipality shall receive state aid from the Municipal Equalization Fund equal to (a) the product of the average per capita property tax of the appropriate population group multiplied by the current population of the municipality minus (b) the product of the average property tax levy multiplied by the certified valuation within the incorporated municipality, except that a municipality shall not receive any aid under this section if the calculation results in a negative number.(3) If a municipal tax levy for operational purposes was less than the average property tax levy in the immediately preceding fiscal year, the state aid provided to such municipality shall be reduced by twenty percent for each one-cent increment the levy was below the average property tax levy but the reduction shall not exceed eighty percent.(4) If the amount of money in the Municipal Equalization Fund is less than the total amount of state aid for all municipalities as required by the allocation formula in subsection (2) of this section, the money in the fund shall be allocated on a prorated basis to such municipalities. If the amount of money in the fund is more than the total amount of state aid for municipalities as required by the allocation formula, the excess money in the fund shall be credited to the General Fund.Source   Laws 1996, LB 1177, § 3;   Laws 1997, LB 269, § 55;   Laws 1998, LB 989, § 5;  Laws 1999, LB 141, § 10;  Laws 2000, LB 968, § 72;  Laws 2003, LB 622, § 1;  Laws 2011, LB383, § 4;  Laws 2012, LB1114, § 1.
NE Code § 77-27,139.04 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,139.04 - Aid to municipalities; funds; how distributed.

77-27,139.04.  Aid to municipalities; funds; how distributed.The Department of Revenue shall determine the amount to be distributed to the various municipalities and certify such amounts by voucher to the Director of Administrative Services. The Municipal Equalization Fund shall be distributed on or before the first day of October, January, April, and July of each state fiscal year beginning in fiscal year 1998-99. The director shall, upon receipt of such notification and vouchers, pay the amounts electronically from funds appropriated. The proceeds of the payments received by the various municipalities shall be credited to the general fund of the municipality.Source   Laws 1996, LB 1177, § 4;  Laws 2021, LB509, § 12.   Effective Date: August 28, 2021
NE Code § 77-27,142.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,142.01 - Incorporated municipalities; sales and use tax; modification; election required, when.

77-27,142.01.  Incorporated municipalities; sales and use tax; modification; election required, when.(1) The governing body of any incorporated municipality may submit the question of changing any terms and conditions of a sales and use tax previously authorized under section 77-27,142. Except as otherwise provided by section 77-27,142, the question of modification shall be submitted to the voters at any primary or general election or at a special election if the governing body submits a certified copy of the resolution proposing modification to the election commissioner or county clerk within the time prior to the primary, general, or special election prescribed in section 77-27,142.02.(2) If the change imposes a sales and use tax at a rate greater than one and one-half percent or increases the sales and use tax to a rate greater than one and one-half percent, the question shall include, but not be limited to:(a) The percentage increase of one-quarter percent or one-half percent in the sales and use tax rate;(b) A list of reductions or elimination of other taxes or fees, if any;(c) A description of the projects to be funded, in whole or in part, from the revenue collected, along with any savings or efficiencies resulting from the projects;(d) The year or years within which the revenue will be collected and, if bonds will be issued with some or all of the revenue pledged for payment of such bonds, a statement that the revenue will be collected until the payment in full of such bonds and any refunding bonds; and(e)(i) The percentage of revenue collected to be used for the purposes of the interlocal agreement or joint public agency agreement as provided in subdivision (2)(b)(i) or subsection (3) of section 77-27,142; (ii) a statement of the overall purpose of the agreement which is the long-term development of unified governance of public infrastructure projects, if applicable; and (iii) the name of any other political subdivision which is a party to the agreement.This subsection does not apply to the first one and one-half percent of a sales and use tax imposed by a municipality.Source   Laws 1978, LB 394, § 2;   Laws 1997, LB 182A, § 7;  Laws 2009, LB501, § 4;  Laws 2012, LB357, § 2;  Laws 2013, LB104, § 2.
NE Code § 77-27,142.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,142.02 - Incorporated municipalities; sales and use tax; election; question; effect.

77-27,142.02.  Incorporated municipalities; sales and use tax; election; question; effect.Except as otherwise provided by subsection (2) of section 77-27,142, the power granted by section 77-27,142 shall not be exercised unless and until the question has been submitted at a primary, general, or special election held within the incorporated municipality and in which all qualified electors shall be entitled to vote on such question. The officials of the incorporated 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 by March 1 for a primary election, by September 1 for a general election, or at least fifty days before a special election. Except as otherwise provided by subsection (2) of section 77-27,142.01, the question may include any terms and conditions set forth in the resolution proposing the tax, such as a termination date or the specific project or program for which the revenue received from such tax will be allocated, and shall include the following language: Shall the governing body of the incorporated municipality impose a sales and use tax upon the same transactions within such municipality on which the State of Nebraska is authorized to impose a tax? If a majority of the votes cast upon such question shall be in favor of such tax, then the governing body of such incorporated municipality shall be empowered as provided by section 77-27,142 and shall forthwith proceed to impose a tax pursuant to the Local Option Revenue Act. If a majority of those voting on the question shall be opposed to such tax, then the governing body of the incorporated municipality shall not impose such a tax.Source   Laws 1978, LB 394, § 3;   Laws 1985, LB 116, § 2;   Laws 1986, LB 890, § 2;  Laws 2009, LB501, § 5;  Laws 2012, LB357, § 3.