reglab/housing_qa huggingface dataset:
NE Code § 77-27,142.03 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,142.03 - Incorporated municipality; sales and use tax; petition to submit question.

77-27,142.03.  Incorporated municipality; sales and use tax; petition to submit question.(1) If the qualified electors of any municipality, equal in number to at least ten percent of the votes cast at the last preceding municipal election, petition the governing body to submit the question at least seventy-five days before the next primary, general, or special election, the governing body shall submit the question at the next primary, general, or special election.(2) The question of imposing a sales and use tax which has been submitted to the electors and failed shall not be submitted to the electors of an incorporated municipality again until twenty-three months after such failure.Source   Laws 1978, LB 394, § 4;   Laws 1986, LB 890, § 3;   Laws 1994, LB 1175, § 3;  Laws 2009, LB501, § 6. Annotations A petition seeking to enact a sales tax for the purpose of creating an endowment fund is governed by chapter 77 of the Nebraska Revised Statutes, and the proposed allocation of the tax to create an endowment fund does not remove the proposal from being governed by this section. Sydow v. City of Grand Island, 263 Neb. 389, 639 N.W.2d 913 (2002).
NE Code § 77-27,142.04 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,142.04 - Incorporated municipality; sales and use tax; election; notice.

77-27,142.04.  Incorporated municipality; sales and use tax; election; notice.The governing body shall give notice of the submission of the question of imposing the sales and use tax upon the same transactions within such municipality on which the State of Nebraska is authorized to impose a tax, not more than thirty days nor less than ten days previous to the election, by publication one time in one or more newspapers published in or of general circulation in the municipality in which such question is to be submitted. Such notice shall be in addition to any other notice required under the general election laws of this state.Source  Laws 1978, LB 394, § 5.
NE Code § 77-27,142.05 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,142.05 - Incorporated municipality; sales and use tax; previously authorized; continuation without election.

77-27,142.05.  Incorporated municipality; sales and use tax; previously authorized; continuation without election.Any incorporated municipality which had, prior to January 1, 1978, authorized a sales and use tax pursuant to section 77-27,142 may continue the tax without submitting the question of continuing such tax to a vote of the qualified electors.Source  Laws 1978, LB 394, § 6.
NE Code § 77-27,145 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,145 - Municipalities; sales and use tax; claims; remedies.

77-27,145.  Municipalities; sales and use tax; claims; remedies.Upon any claim of illegal assessment and collection, the taxpayer shall have the same remedies provided for claims of illegal assessment and collection of the state tax, it being the intention of the Legislature that the provisions of law which apply to the recovery of state taxes illegally assessed and collected apply to the recovery of taxes illegally assessed and collected under the authority of sections 77-27,142 to 77-27,148.Source  Laws 1969, c. 629, § 4, p. 2530.
NE Code § 77-27,146 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,146 - Municipalities; sales and use tax; disposition.

77-27,146.  Municipalities; sales and use tax; disposition.The proceeds of the tax levied by an incorporated municipality under the authority of sections 77-27,142 to 77-27,148 shall be distributed to the incorporated municipality for deposit in its general fund.Source  Laws 1969, c. 629, § 5, p. 2531.
NE Code § 77-27,147 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,147 - Municipalities; sales and use tax; laws governing; source of transactions.

77-27,147.  Municipalities; sales and use tax; laws governing; source of transactions.All relevant provisions of the Nebraska Revenue Act of 1967, as amended from time to time, and not inconsistent with the Local Option Revenue Act, shall govern transactions, proceedings, and activities pursuant to any tax imposed under the Local Option Revenue Act.For purposes of the Local Option Revenue Act, all retail sales, rentals, and leases, as defined and described in the Nebraska Revenue Act of 1967, shall be sourced according to the provisions of sections 77-2703.01 to 77-2703.04.Source   Laws 1969, c. 629, § 6, p. 2531;   Laws 1969, c. 683, § 9, p. 2644;   Laws 1986, LB 1027, § 210;   Laws 1992, LB 871, § 64;   Laws 1994, LB 123, § 25;   Laws 1994, LB 994, § 2;   Laws 1994, LB 1207, § 17;   Laws 1995, LB 17, § 2;  Laws 2002, LB 947, § 5;  Laws 2003, LB 282, § 82.  Cross References  Nebraska Revenue Act of 1967, see section 77-2701.
NE Code § 77-27,148 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,148 - Act, how cited.

77-27,148.  Act, how cited.Sections 77-27,142 to 77-27,148 may be cited as the Local Option Revenue Act.Source  Laws 1969, c. 629, § 8, p. 2531.
NE Code § 77-27,149 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,149 - Terms, defined.

77-27,149.  Terms, defined.As used in sections 77-27,149 to 77-27,155 unless the context otherwise requires:(1) Facility shall mean any system, equipment or apparatus, or disposal system, including disposal wells, or any treatment works, appliance, equipment, machinery or installation constructed, used or placed in operation primarily for the purpose of reducing, controlling or eliminating air or water pollution caused by industrial or agricultural waste, including the generation of electricity; Provided, that facilities such as air conditioners, dust collectors, filters, fans, and similar facilities designed, constructed or installed solely for the benefit of the person for whom installed or the personnel of such person, and facilities designed or installed for the reduction or control of automobile exhaust emissions shall not be deemed air pollution control facilities for purposes of this subdivision;(2) Industrial or agricultural waste shall mean any liquid, gaseous or solid waste substance resulting from any process of industry, manufacture, trade or business, including the generation of electricity, or from the development, processing or recovery of any paper or wood which is capable of polluting the air or waters of this state;(3) Treatment works shall mean any plant, pumping station, incinerator, air pollution abatement equipment or installation, or other works or reservoir used primarily for the purpose of abating, treating, stabilizing, isolating or holding industrial or agricultural waste; and(4) Disposal system shall mean any system used primarily for disposing of or isolating industrial or agricultural water and shall include pipelines or conduits, pumping stations and force mains, and all other constructions, devices, appurtenances and facilities used for collecting or conducting air-borne or water-borne industrial or agricultural waste to a point of disposal, treatment or isolation except that which is necessary to the manufacture of products.Source   Laws 1972, LB 716, § 1;   Laws 1974, LB 820, § 3.
NE Code § 77-27,150 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,150 - Refund; application; when; contents; hearing; approval.

77-27,150.  Refund; application; when; contents; hearing; approval.(1) An application for a refund of Nebraska sales and use taxes paid for any air or water pollution control facility may be filed with the Tax Commissioner by the owner of such facility in such manner and in such form as may be prescribed by the commissioner. The application for a refund shall contain: (a) Plans and specifications of such facility including all materials incorporated therein; (b) a descriptive list of all equipment acquired by the applicant for the purpose of industrial or agricultural waste pollution control; (c) the proposed operating procedure for the facility; (d) the acquisition cost of the facility for which a refund is claimed; and (e) a copy of the final findings of the Department of Environment and Energy issued pursuant to section 77-27,151.(2) The Tax Commissioner shall offer an applicant a hearing upon request of such applicant. The hearing shall not affect the authority of the Department of Environment and Energy to determine whether or not industrial or agricultural waste pollution control exists within the meaning of the Air and Water Pollution Control Tax Refund Act.(3) A claim for refund received without a copy of the final findings of the Department of Environment and Energy issued pursuant to section 77-27,151 shall not be considered a valid claim and shall be returned to the applicant.(4) Notice of the Tax Commissioner's refusal to issue a refund shall be mailed to the applicant.Source   Laws 1972, LB 716, § 2;   Laws 1974, LB 820, § 4;   Laws 1977, LB 308, § 1;   Laws 1978, LB 244, § 1;   Laws 1993, LB 3, § 43;  Laws 2002, LB 989, § 20;  Laws 2012, LB727, § 45;  Laws 2019, LB302, § 96.
NE Code § 77-27,151 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,151 - Refund; notice to Tax Commissioner; Department of Environment and Energy; duties.

77-27,151.  Refund; notice to Tax Commissioner; Department of Environment and Energy; duties.If the Department of Environment and Energy finds that a facility or multiple facilities at a single location are designed and operated primarily for control, capture, abatement, or removal of industrial or agricultural waste from air or water and are suitable, are reasonably adequate, and meet the intent and purposes of the Environmental Protection Act, the Department of Environment and Energy shall so notify the owner of the facility in writing of its findings that the facility, multiple facilities, or the specified portions of any facility are approved. The Department of Environment and Energy shall also notify the Tax Commissioner of its findings and the extent of commercial or productive value derived from any materials captured or recovered by the facility.Source   Laws 1972, LB 716, § 3;   Laws 1974, LB 820, § 5;   Laws 1977, LB 308, § 2;   Laws 1993, LB 3, § 44;  Laws 2002, LB 989, § 21;  Laws 2019, LB302, § 97.  Cross References  Environmental Protection Act, see section 81-1532.
NE Code § 77-27,152 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,152 - Refund; notice; modify or revoke; when; effect.

77-27,152.  Refund; notice; modify or revoke; when; effect.(1) The Tax Commissioner, after giving notice by mail to the applicant and giving an opportunity for a hearing, shall modify or revoke the refund whenever the following appears: (a) The refund was obtained by fraud or misrepresentation regarding the payment of tax on materials incorporated into the facility or facilities; or (b) the Department of Environment and Energy has modified its findings regarding the facility covered by the refund.(2) The Department of Environment and Energy may modify its findings when it determines any of the following: (a) The refund was obtained by fraud or misrepresentation regarding the facility or planned operation of the facility; (b) the applicant has failed substantially to operate the facility for the purpose and degree of control specified in the application or an amended application; or (c) the facility covered by the refund is no longer used for the primary purpose of pollution control.(3) On the mailing to the refund applicant of notice of the action of the Tax Commissioner modifying or revoking the refund, the refund shall cease to be in force or shall remain in force only as modified. When a refund is revoked because a refund was obtained by fraud or misrepresentation, all taxes which would have been payable if no certificate had been issued shall be immediately due and payable with the maximum interest and penalties prescribed by the Nebraska Revenue Act of 1967. No statute of limitations shall operate in the event of fraud or misrepresentation.Source   Laws 1972, LB 716, § 4;   Laws 1977, LB 308, § 3;   Laws 1993, LB 3, § 45;  Laws 2002, LB 989, § 22;  Laws 2012, LB727, § 46;  Laws 2019, LB302, § 98.  Cross References  Nebraska Revenue Act of 1967, see section 77-2701.
NE Code § 77-27,153 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,153 - Appeal; procedure.

77-27,153.  Appeal; procedure.(1) A party aggrieved by the issuance, refusal to issue, revocation, or modification of a pollution control tax refund may appeal from the finding and order of the Tax Commissioner. The finding and order shall not affect the authority of the Department of Environment and Energy to determine whether or not industrial or agricultural waste pollution control exists within the meaning of the Air and Water Pollution Control Tax Refund Act. The appeal shall be in accordance with the Administrative Procedure Act.(2) The Department of Environment and Energy shall make its findings for the Air and Water Pollution Control Tax Refund Act in accordance with its normal administrative procedures. Nothing in the act is intended to affect the department's authority to make findings and to determine whether or not industrial or agricultural waste pollution control exists within the meaning of the act.Source   Laws 1972, LB 716, § 5;   Laws 1988, LB 352, § 160;  Laws 2002, LB 989, § 23;  Laws 2019, LB302, § 99.  Cross References  Administrative Procedure Act, see section 84-920.
NE Code § 77-27,154 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,154 - Rules and regulations.

77-27,154.  Rules and regulations.The Tax Commissioner may adopt and promulgate rules and regulations that are necessary for the administration of the Air and Water Pollution Control Tax Refund Act. Such rules and regulations shall not abridge the authority of the Department of Environment and Energy to determine whether or not industrial or agricultural waste pollution control exists within the meaning of the act.Source   Laws 1972, LB 716, § 6;   Laws 1977, LB 308, § 4;   Laws 1993, LB 3, § 46;  Laws 2002, LB 989, § 24;  Laws 2019, LB302, § 100.
NE Code § 77-27,155 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,155 - Act, how cited.

77-27,155.  Act, how cited.Sections 77-27,149 to 77-27,155 shall be known as the Air and Water Pollution Control Tax Refund Act.Source   Laws 1972, LB 716, § 7;   Laws 1974, LB 820, § 6.
NE Code § 77-27,156 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,156 - Nebraska Economic Forecasting Advisory Board; created.

77-27,156.  Nebraska Economic Forecasting Advisory Board; created.To assist the Governor in developing estimates of revenue pursuant to section 81-125 and the Legislature in setting the rates of the income tax and sales tax pursuant to section 77-2715.01, there is hereby created the Nebraska Economic Forecasting Advisory Board.Source  Laws 1984, LB 892, § 3.
NE Code § 77-27,157 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,157 - Board; membership; terms; officers; quorum; expenses.

77-27,157.  Board; membership; terms; officers; quorum; expenses.The Nebraska Economic Forecasting Advisory Board shall consist of nine members, five of whom shall be appointed by and serve at the pleasure of the Executive Board of the Legislative Council and four of whom shall be appointed by and serve at the pleasure of the Governor. The original gubernatorial appointees shall serve for two-year terms. Successive gubernatorial appointees and all legislative appointees shall serve for four-year terms. After appointments are made, the board shall select a chairperson and a vice-chairperson from its membership. The chairperson and vice-chairperson shall serve for two-year terms. The chairperson of the board on September 6, 1985, shall serve until his or her successor is selected. Each member of the board shall have demonstrated expertise in the field of tax policy, economics, or economic forecasting. A majority of the members of the board shall constitute a quorum for the purpose of transacting business and every act of a majority of the members shall be deemed an act of the board. Board members shall serve without compensation but may be reimbursed for expenses as provided in sections 81-1174 to 81-1177. Board members appointed by the Legislative Council shall receive such reimbursement out of the appropriation made to the Legislature's Fiscal and Program Analysis Program. Board members appointed by the Governor shall receive such reimbursement out of the appropriation made to the Department of Revenue for administration.Source   Laws 1984, LB 892, § 4;   Laws 1985, LB 283, § 1;  Laws 2020, LB381, § 84.
NE Code § 77-27,158 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,158 - Board; meetings; duty.

77-27,158.  Board; meetings; duty.The Nebraska Economic Forecasting Advisory Board shall meet during the months of February and October of each year and during April of each odd-numbered year for the purpose of developing a consensus projection of economic activity in Nebraska. When determined to be necessary to conduct the duties of the board, additional meetings may be held at the call of the chairperson of the board, by a joint call of the Governor and the chairperson of the board, or by a joint call of the chairperson of the Executive Board of the Legislative Council and the chairperson of the board. Notice of all meetings shall be given at least ten days in advance. The board may estimate growth or decline in the state unemployment rate, gross state product, statewide personal income, and such other indices of state economic activity as the board may deem appropriate. The board shall provide an advisory forecast of General Fund receipts.Source   Laws 1984, LB 892, § 5;   Laws 1987, LB 343, § 1.
NE Code § 77-27,159 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,159 - Board; staff support; development of revenue estimates; considerations.

77-27,159.  Board; staff support; development of revenue estimates; considerations.The Legislative Fiscal Analyst and the Department of Revenue shall provide such staff support as the Nebraska Economic Forecasting Advisory Board may require. The Legislative Fiscal Analyst, in developing revenue estimates pursuant to section 50-419, and the Department of Revenue, in developing revenue estimates for the Governor pursuant to section 81-125, shall consider the estimates of economic activity and the advisory forecast of General Fund receipts developed by the board pursuant to section 77-27,158.Source   Laws 1984, LB 892, § 6;   Laws 1987, LB 343, § 2.
NE Code § 77-27,160 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,160 - Legislative intent.

77-27,160.  Legislative intent.It is the intent of the Legislature to establish and maintain a procedure to set off against a debtor's income tax refund or state lottery prize any debt which is assigned to the Department of Health and Human Services or which any individual not eligible as a public assistance recipient is attempting to collect, which has accrued through written contract, subrogation, or court judgment and is in the form of a liquidated amount due and owing for the care, support, or maintenance of a child or for spousal support.Source   Laws 1984, LB 845, § 6;   Laws 1993, LB 138, § 71;   Laws 1994, LB 1224, § 84;   Laws 1996, LB 1044, § 797;   Laws 1997, LB 307, § 199.
NE Code § 77-27,161 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,161 - Terms, defined.

77-27,161.  Terms, defined.For purposes of sections 77-27,160 to 77-27,173, unless the context otherwise requires:(1) Debt shall mean any liquidated amount due and owing any claimant which has accrued through assignment, contract, subrogation, court judgment, or operation of law, regardless of whether there is an outstanding judgment for such amount, and which is for the care, support, or maintenance of a child or for spousal support and shall include the costs of health services subject to section 77-27,163.01;(2) Debtor shall mean any individual owing money to or having a delinquent account with any claimant which has not been satisfied by court order, set aside by court order, or discharged in bankruptcy;(3) Claimant shall mean:(a) The Department of Health and Human Services with respect to collection of a debt owed by a parent in a case involving a recipient of aid to dependent children in which rights to child, spousal, or medical support payments have been assigned to this state;(b) An individual who is not eligible as a public assistance recipient and to whom a child, spousal, or medical support debt is owed; or(c) Any person or entity entitled to receive child support, spousal support, or medical support as defined in section 43-1712.01 pursuant to an order issued by a court or agency of another state or jurisdiction, including an agency of another state or jurisdiction to which a person has assigned his or her right to receive such support. Such a claimant shall submit certification and documentation sufficient to satisfy the requirements of section 43-1730;(4) Refund shall mean any Nebraska state income tax refund which the Department of Revenue determines to be due an individual taxpayer. In the case of a joint income tax return, it is presumed that each partner to the marriage submitting such return contributed one-half of the earnings upon which the refund is based. The presumption may be contested by the state, the delinquent taxpayer, and the innocent spouse by virtue of the hearing process prescribed in section 77-27,169;(5) Spousal support shall have the same meaning as in section 43-1715; and(6) State lottery prize shall mean any lottery prize in excess of five hundred dollars to be awarded to an individual pursuant to the State Lottery Act upon presentation of a winning lottery ticket to the Lottery Division of the Department of Revenue for redemption.Source   Laws 1984, LB 845, § 7;   Laws 1985, Second Spec. Sess., LB 7, § 77;   Laws 1991, LB 457, § 45;   Laws 1993, LB 138, § 72;   Laws 1994, LB 1224, § 85;   Laws 1996, LB 1044, § 798;   Laws 1997, LB 307, § 200.  Cross References  State Lottery Act, see section 9-801.
NE Code § 77-27,162 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,162 - Collection system; development; duties.

77-27,162.  Collection system; development; duties.The Department of Revenue, the Department of Administrative Services, and the Department of Health and Human Services shall develop and implement a collection system to carry out the intent of section 77-27,160.Source   Laws 1984, LB 845, § 8;   Laws 1996, LB 1044, § 799;  Laws 2007, LB296, § 705.
NE Code § 77-27,163 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,163 - Collection system; additional remedy.

77-27,163.  Collection system; additional remedy.The collection remedy authorized by sections 77-27,160 to 77-27,173 is in addition to and not in substitution for any other remedy available by law.Source  Laws 1984, LB 845, § 9.