reglab/housing_qa huggingface dataset:
NE Code § 77-2114 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2114 - Tax filing; Tax Commissioner; powers and duties; failure to file; penalty.

77-2114.  Tax filing; Tax Commissioner; powers and duties; failure to file; penalty.(1) Within thirty days after a transfer tax return or the federal determination is filed pursuant to section 77-2113, whichever is later, the Tax Commissioner shall examine it to determine the correct amount of tax.(a) If the Tax Commissioner finds that the amount of tax on the return is less than the correct amount, he or she shall notify the person required to file a transfer tax return of the amount of the deficiency proposed to be assessed. The pertinent provisions of section 77-2709 shall be applicable in the assessment of such proposed deficiencies.(b) If the Tax Commissioner finds that the tax paid is more than the correct amount, he or she shall notify the person required to file a transfer tax return of the amount and refund the difference to the person who paid the tax.(c) If the Tax Commissioner finds that the correct amount of tax has been paid or that no tax is due, he or she shall certify the same to the person required to file a transfer tax return.(2) If a person required to file a transfer tax return fails to file the tax return as required under section 77-2113, the Tax Commissioner or his or her legal representative may apply to the judge of the county court which has jurisdiction over the decedent's or transferor's property for an order directing such person to file the required return. If the person fails to file or refuses to obey such order, he or she shall be guilty of contempt of court.Source   Laws 1984, LB 962, § 2;   Laws 1992, LB 1004, § 18.
NE Code § 77-2115 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2115 - Tax; records confidential; exception; penalty.

77-2115.  Tax; records confidential; exception; penalty.(1) If the Tax Commissioner or any official or employee of the Tax Commissioner, the State Treasurer, or the Department of Administrative Services makes known in any manner the value of any estate or any particular set forth or disclosed in any report, state tax return, federal tax return, or other tax information required to be filed with the Tax Commissioner under the provisions of Nebraska's transfer tax laws, except so far as may be necessary for the enforcement and collection of the transfer tax provided for by the laws of this state, such person shall be guilty of a Class I misdemeanor.(2) Federal tax returns, copies of such returns, and return information as defined under section 6103(d) of the Internal Revenue Code and state transfer tax returns and inheritance tax returns which are required to be filed with the Tax Commissioner for the enforcement of the inheritance and transfer tax laws of this state shall be deemed to be confidential by the Tax Commissioner.(3) Nothing in this section shall be construed to prohibit:(a) The delivery or inspection of such returns or tax information by:(i) The personal representative or legal representative of the decedent's estate or representative of the transferor;(ii) The county attorney of the county in which the decedent's or transferor's property is located;(iii) The judge of the county court in which the decedent's or transferor's property is located; or(iv) The Attorney General's office or other legal representative of the Tax Commissioner when such returns or tax information are relevant to any action or proceeding instituted by or against the transferor or the personal or legal representative of the decedent's estate or transferor;(b) The furnishing of such information to the United States Government or to other states allowing similar privileges to the Tax Commissioner; or(c) The publication of statistics so classified as to prevent the identification of particular reports or returns and the items thereof.Source   Laws 1984, LB 962, § 3;   Laws 1992, LB 1004, § 19;   Laws 1995, LB 574, § 72;  Laws 2005, LB 216, § 3.
NE Code § 77-2116 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2116 - Changes by Laws 2002, LB 905; applicability.

77-2116.  Changes by Laws 2002, LB 905; applicability.The changes made by Laws 2002, LB 905, apply to decedents dying and to generation-skipping transfers made on and after January 1, 2003.Source Laws 2002, LB 905, § 11.
NE Code § 77-2201 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2201 - Warrants; payment; order of presentation.

77-2201.  Warrants; payment; order of presentation.All warrants upon the State Treasurer or the treasurer of any county, city, school district, learning community, or other municipal corporation shall be paid in the order of their presentation therefor.Source   Laws 1871, § 1, p. 113;   Laws 1895, c. 67, § 1, p. 240;   R.S.1913, § 6642;   C.S.1922, § 6173;   C.S.1929, § 77-2401;   R.S.1943, § 77-2201;  Laws 2006, LB 1024, § 12. Annotations  Bodies other than those within the strict and proper sense of the term municipal corporations are at times referred to as such for certain purposes; a sanitary and improvement district is a municipal corporation for purposes of this section. In re Application of S.I.D. No. 65, 219 Neb. 647, 365 N.W.2d 456 (1985). Warrants issued in excess of authorized percentage of levy are not payable by county treasurer. State ex rel. Cody and West v. Colfax County, 10 Neb. 29, 4 N.W. 377 (1880).
NE Code § 77-2202 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2202 - Warrants; registration; form of record.

77-2202.  Warrants; registration; form of record.The State Treasurer and the treasurer of every county, city, school district, learning community, or other municipal corporation shall keep a warrant register, which register shall show in columns arranged for that purpose the number, the date, and the amount of each warrant presented and registered, the particular fund upon which the same is drawn, the date of presentation, the name and address of the person in whose name the warrant is registered, the date of payment, the amount of interest, and the total amount paid thereon, with the date when notice to the person in whose name such warrant is registered is mailed.Source   Laws 1871, § 2, p. 114;   Laws 1895, c. 67, § 2, p. 240;   R.S.1913, § 6643;   C.S.1922, § 6174;   C.S.1929, § 77-2402;   R.S.1943, § 77-2202;  Laws 2006, LB 1024, § 13.
NE Code § 77-2203 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2203 - Warrants; registration; manner of making.

77-2203.  Warrants; registration; manner of making.Whenever a warrant is presented for payment to any such treasurer and there is not sufficient money on hand to the credit of the proper fund to pay the same, it shall be the duty of every such treasurer to enter such warrant in his warrant register for payment in the order of its presentation, and upon every warrant so presented and registered, he shall endorse registered for payment, with the date of registration, and shall sign such endorsement.Source   Laws 1871, § 3, p. 114;   Laws 1891, c. 56, § 1, p. 394;   Laws 1907, c. 158, § 1, p. 492;   R.S.1913, § 6644;   C.S.1922, § 6175;   C.S.1929, § 77-2403;   R.S.1943, § 77-2203. Annotations  A public treasurer is authorized to register warrants only when no other reason exists for their nonpayment except that there are not sufficient funds on hand for payment thereof. Pollock v. Consolidated School District, 138 Neb. 315, 293 N.W. 108 (1940). It is the duty of treasurer to register warrants in order presented. State ex rel. Stull Bros. v. Bartley, 41 Neb. 277, 59 N.W. 907 (1894).
NE Code § 77-2204 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2204 - Warrants; investment of educational trust funds; when authorized.

77-2204.  Warrants; investment of educational trust funds; when authorized.Whenever the State Treasurer is authorized by the Board of Educational Lands and Funds to invest the educational trust funds of the state in state warrants, he shall pay the owner or holder of any state warrant legally drawn, upon its presentation, and surrender the amount thereof from the money under his control belonging to such trust funds, unless there be sufficient money on hand belonging to the fund upon which such warrant is drawn out of which to pay the same. When any such warrant or warrants are taken up by the State Treasurer as aforesaid, he shall register the same and they shall be taken and considered in all respects as warrants purchased by the treasurer with and for the use and benefit of the trust fund, and the same shall draw interest at the rate now provided by law for registered state warrants until such time as there shall be sufficient money in the treasury to the credit of the fund against which the warrant or warrants are drawn to pay the same.Source   Laws 1907, c. 158, § 1, p. 492;   R.S.1913, § 6644;   C.S.1922, § 6175;   C.S.1929, § 77-2403;   R.S.1943, § 77-2204.
NE Code § 77-2205 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2205 - Warrants; payment; time limitation; file claim with State Claims Board.

77-2205.  Warrants; payment; time limitation; file claim with State Claims Board.The State Treasurer shall not pay any warrant which is presented to him or her for payment more than two years after the date of its issuance if issued prior to October 1, 1992, or one year after the date of its issuance if issued on or after October 1, 1992, and any such warrant shall cease to be an obligation of the State of Nebraska and shall be charged off upon the books of the State Treasurer. Except as otherwise provided by law, the amount stated on such warrant shall be credited to the General Fund. Such warrant may, however, thereafter be presented to the State Claims Board which may approve a claim pursuant to the State Miscellaneous Claims Act for the amount of the warrant.Source   Laws 1907, c. 158, § 1, p. 492;   R.S.1913, § 6644;   C.S.1922, § 6175;   C.S.1929, § 77-2403;   R.S.1943, § 77-2205;   Laws 1945, c. 195, § 1, p. 598;   Laws 1988, LB 864, § 12;   Laws 1992, LB 982, § 1;  Laws 2021, LB509, § 10.   Effective Date: August 28, 2021  Cross References  State Miscellaneous Claims Act, see section 81-8,294.
NE Code § 77-2206 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2206 - Warrants; registration; order of payment; notice to holder; exception.

77-2206.  Warrants; registration; order of payment; notice to holder; exception.It shall be the duty of every treasurer to pay each registered warrant in the order of its registration to its proper fund when there is sufficient money in the treasury to the credit of the proper fund against which the registered warrant is drawn. In such a case, the treasurer shall give notice by mail to the holder at his or her address if known to such treasurer, or if unknown, the treasurer shall give notice to the holders of registered warrants to be paid by causing one publication to be made in a legal newspaper published in the county or, if none is published in the county, in a legal newspaper of general circulation in the county where the treasurer's office is located, that certain registered warrants against a certain fund, designated from a beginning number to a concluding number inclusive, will be paid at the office of such treasurer. After the date for payment named in the call, interest upon such warrant shall cease. The State Treasurer may pay any warrant of a less amount than twenty-five dollars when presented for payment regardless of the order of presentation for payment or registration.Source   Laws 1871, § 4, p. 114;   R.S.1913, § 6645;   C.S.1922, § 6176;   Laws 1927, c. 177, § 1, p. 517;   C.S.1929, § 77-2404;   R.S.1943, § 77-2206;   Laws 1986, LB 960, § 39;  Laws 2015, LB123, § 1.  Annotations  It is the duty of treasurer of school district to give notice to holder of warrant when sufficient money is in treasury to pay same. Havelock Nat. Bank v. Northport Irrigation Dist., 139 Neb. 747, 298 N.W. 695 (1941). Refusal of holder of General Fund warrant to accept payment of money known to belong to permanent school fund was proper. State ex rel. Stull Bros. v. Bartley, 41 Neb. 277, 59 N.W. 907 (1894). Warrants must be paid in order of entry upon record. State ex rel. Cody v. Colfax County, 10 Neb. 29, 4 N.W. 377 (1880).
NE Code § 77-2208 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2208 - Payments to county; county treasurer; receipt.

77-2208.  Payments to county; county treasurer; receipt.Except in counties with populations of four hundred thousand or more, every county treasurer may make duplicate receipts for all sums paid into his or her office, which receipts shall show the source from which such funds are derived and shall, by distinct lines and columns, show the amount received to the credit of each separate fund and whether such sums were paid in cash or warrants, county or road orders, or supervisors' receipts. In counties with populations of four hundred thousand or more, the county treasurer shall make out such receipts in triplicate. The treasurer shall deliver one of the receipts to the person making such payment and shall retain the second copy in his or her office. A list of such payments may be submitted to the county clerk within thirty days after the closing of the previous month in lieu of a receipt, except that in counties with populations of four hundred thousand or more, the third copy shall be filed with the county clerk within six days after making the receipt.Source   Laws 1871, § 6, p. 115;   R.S.1913, § 6647;   C.S.1922, § 6178;   C.S.1929, § 77-2406;   R.S.1943, § 77-2208;   Laws 1993, LB 346, § 20.
NE Code § 77-2209 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2209 - Payments to municipality; municipal treasurer; receipt.

77-2209.  Payments to municipality; municipal treasurer; receipt.The treasurer of every city or village shall make duplicate receipts for all sums which shall be paid into his office, which receipts shall show the source from which such funds are derived, and shall, by distinct lines and columns, show the amount received to the credit of each separate fund, and whether the same was paid in cash, in warrants, or otherwise; one of which duplicates the treasurer shall deliver to the person making such payment, and the other he shall retain in his office.Source   Laws 1871, § 7, p. 115;   R.S.1913, § 6648;   C.S.1922, § 6179;   C.S.1929, § 77-2407;   R.S.1943, § 77-2209.
NE Code § 77-2210 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2210 - Treasurer's books; how kept.

77-2210.  Treasurer's books; how kept.Every such treasurer shall daily, as money is received, foot the several columns of his cash book and of his register, and carry the amounts forward, and at the close of each year, in case the amount of money received by such treasurer is insufficient to pay the warrants registered, he shall close the account for that year in such register and shall carry forward the excess.Source   Laws 1871, § 8, p. 115;   R.S.1913, § 6649;   C.S.1922, § 6180;   C.S.1929, § 77-2408;   R.S.1943, § 77-2210.
NE Code § 77-2211 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2211 - Treasurer's books; penalty for neglect to keep.

77-2211.  Treasurer's books; penalty for neglect to keep.Any such treasurer who shall fail regularly to enter upon his cash book the amounts so received and receipted for, or who shall fail to keep his cash book footed from day to day as required by section 77-2210, for the space of three days, shall forfeit for each offense the sum of one hundred dollars, to be recovered in a civil action on his official bond by any person holding a warrant drawn on such treasurer, one-half to the person bringing such action, and one-half to the school fund of the county in which such action is brought.Source   Laws 1871, § 9, p. 115;   R.S.1913, § 6650;   C.S.1922, § 6181;   C.S.1929, § 77-2409;   R.S.1943, § 77-2211. Annotations Elected county officials are required to give individual official bonds. Blanket bond is not sufficient. Foote v. County of Adams, 163 Neb. 406, 80 N.W.2d 179 (1956).
NE Code § 77-2212 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2212 - Treasurer's books; inspection.

77-2212.  Treasurer's books; inspection.The cash book, register and retained receipts of every such treasurer shall at all times be open to the inspection of any person in whose name any warrants are registered and unpaid.Source   Laws 1871, § 10, p. 115;   R.S.1913, § 6651;   C.S.1922, § 6182;   C.S.1929, § 77-2410;   R.S.1943, § 77-2212.
NE Code § 77-2213 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2213 - Treasurer; failure to notify holders of registered warrants; penalty.

77-2213.  Treasurer; failure to notify holders of registered warrants; penalty.Any treasurer who shall, for a period of five days after money in amount sufficient to pay any registered warrant in its order has been received, fail to mail notice thereof to the person registering such warrant, shall forfeit to such person ten percent on the amount of such warrant, and ten percent additional for every thirty days thereafter during which such failure shall continue.Source   Laws 1871, § 11, p. 116;   R.S.1913, § 6652;   C.S.1922, § 6183;   C.S.1929, § 77-2411;   R.S.1943, § 77-2213.
NE Code § 77-2214 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2214 - Treasurer; failure to register or pay warrants in order; penalty.

77-2214.  Treasurer; failure to register or pay warrants in order; penalty.Any treasurer who shall fail to register any warrant in the order of its presentation therefor, or shall fail to pay the same in the order of its registration as required under section 77-2206, shall be liable on his or her official bond to each and every person, the payment of whose warrant or warrants is thereby postponed, in the sum of five hundred dollars to be recovered in a civil action, one-half of which shall go to the person bringing such action, and one-half to the school fund of the county in which such action is brought.Source   Laws 1871, § 12, p. 116;   R.S.1913, § 6653;   C.S.1922, § 6184;   C.S.1929, § 77-2412;   R.S.1943, § 77-2214;  Laws 2015, LB123, § 2.  Annotations A county treasurer is not liable for refusal to register within ten days of issue. Means v. Webster, 23 Neb. 432, 36 N.W. 809 (1888).
NE Code § 77-2215 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2215 - Lost warrants; replacement issued; conditions; stop-payment order.

77-2215.  Lost warrants; replacement issued; conditions; stop-payment order.(1) Whenever it shall be made to appear to the satisfaction of any officer, except the Director of Administrative Services, authorized by law to issue warrants, that any warrant issued by him or her has been lost or destroyed, such officer shall have authority to issue a replacement thereof. No replacement warrant shall be issued until the party applying for the same shall make an affidavit that such party was the owner of the original warrant and shall also file with such officer an indemnity bond with good and sufficient security, conditioned to refund any money received by the party or his or her assigns on such replacement in case of presentation and payment of the original by the treasurer upon whom the same is drawn, whether upon a genuine endorsement thereon or otherwise. The payee of any lost or destroyed warrant shall not be required to file an indemnity bond when the affidavit shows that such payee has not received such lost or destroyed warrant and cannot reasonably expect to receive it.(2) Whenever it shall have come to the attention of the Director of Administrative Services that an outstanding warrant has not been presented for payment, the Director of Administrative Services shall immediately issue a stop-payment order and notify the State Treasurer of the issuance of such order. After the expiration of seven working days from the issuance of such order, if in the meantime such outstanding warrant has not been presented for payment, the Director of Administrative Services shall have authority to issue a replacement thereof. In an emergency, the Director of Administrative Services may immediately issue such replacement warrant.Source   Laws 1875, § 1, p. 176;   R.S.1913, § 6654;   C.S.1922, § 6185;   C.S.1929, § 77-2413;   R.S.1943, § 77-2215;   Laws 1951, c. 208, § 1, p. 769;   Laws 1957, c. 338, § 1, p. 1175;   Laws 1977, LB 137, § 1;   Laws 1986, LB 930, § 1;  Laws 2014, LB974, § 2.
NE Code § 77-2302 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2302 - Federal Deposit Insurance Corporation references; how construed.

77-2302.  Federal Deposit Insurance Corporation references; how construed.For purposes of any law requiring a bank, capital stock financial institution as defined under section 77-2366, or qualifying mutual financial institution as defined under section 77-2365.01 to secure the deposit of public money or public funds in excess of the amount insured by the Federal Deposit Insurance Corporation, references to amounts insured by the Federal Deposit Insurance Corporation shall include amounts guaranteed by the Federal Deposit Insurance Corporation.Source Laws 2009, LB259, § 26.
NE Code § 77-2303 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2303 - State funds; depositories; bond required; approval; conditions.

77-2303.  State funds; depositories; bond required; approval; conditions.For the security of funds deposited under the provisions of sections 77-2301 to 77-2309, the State Treasurer shall require all such depositories to give bond for the safekeeping of payments of such deposits. The officers of the bank seeking to qualify as a depository shall be ineligible to sign the bond provided for under this section. The bond shall run to the people of the State of Nebraska, and shall be approved by the Governor, Secretary of State and Attorney General. No bond shall be valid unless approved by all three of the above-named officers. The bond shall be conditioned that the depository shall at the end of each and every month render to the State Treasurer a statement in duplicate showing the daily balance and the amount of money of the state held by it during the month, and for the payment of the deposit when demanded by the treasurer on his check at any time, and generally to do and perform whatever may be required by the provisions of this article and a faithful discharge of the trust reposed in such depository.Source   Laws 1891, c. 50, § 3, p. 348;   Laws 1897, c. 23, § 2, p. 188;   Laws 1899, c. 74, § 1, p. 321;   Laws 1905, c. 151, § 1, p. 595;   Laws 1907, c. 142, § 1, p. 450;   Laws 1909, c. 139, § 1, p. 493;   R.S.1913, § 6657;   C.S.1922, § 6188;   Laws 1927, c. 34, § 1, p. 153;   C.S.1929, § 77-2503;   Laws 1931, c. 135, § 1, p. 376;   Laws 1933, c. 147, § 1, p. 564;   Laws 1935, c. 152, § 2, p. 560;   C.S.Supp.,1941, § 77-2503;   R.S.1943, § 77-2303. Annotations Bond is a continuing liability. Certification of check of outgoing treasurer is not a redeposit. Hall County v. Thomssen, 63 Neb. 787, 89 N.W. 393 (1902).