reglab/housing_qa huggingface dataset:
NE Code § 77-2807 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2807 - Property; unpaid taxes; sale; proceeds; disposition.

77-2807.  Property; unpaid taxes; sale; proceeds; disposition.The proceeds of such sale shall be first applied toward payment of all taxes or special assessments and all interest, penalties and costs thereon in the same manner as proceeds from tax foreclosure sales. If there are any proceeds remaining, such remainder shall be applied against any other liens held by the owner and if there remain any further proceeds, such proceeds shall be distributed as otherwise provided by law.Source  Laws 1967, c. 483, § 7, p. 1496.
NE Code § 77-2808 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2808 - Property; unpaid taxes and costs; cancellation; when.

77-2808.  Property; unpaid taxes and costs; cancellation; when.If after all proceeds have been distributed and there still remains unpaid any portion of taxes, interest and penalties and costs thereon, the county shall by official action cause all such taxes, interest, and penalties and costs, regardless of whether such are for the benefit of the state or any political subdivision, to be stricken from the records of the county. Such action shall forever release such property from such taxes, interest, penalties, and costs thereon.Source  Laws 1967, c. 483, § 8, p. 1496.
NE Code § 77-2809 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2809 - Property; unpaid taxes; sale; proceeds insufficient; special assessments, interest, penalty; cancel.

77-2809.  Property; unpaid taxes; sale; proceeds insufficient; special assessments, interest, penalty; cancel.If after the proceeds have been distributed and there still remains unpaid any portion of special assessments, interest, penalties, or costs thereon the governing body of each and every political subdivision interested in the unpaid special assessment shall cause such special assessment, and interest, penalties and costs thereon to be stricken from the records. Such action shall forever release such property from such special assessments and interest, penalties and costs thereon.Source  Laws 1967, c. 483, § 9, p. 1497.
NE Code § 77-2901 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2901 - Act, how cited.

77-2901.  Act, how cited.Sections 77-2901 to 77-2912 shall be known and may be cited as the Nebraska Job Creation and Mainstreet Revitalization Act.Source Laws 2014, LB191, § 1.
NE Code § 77-2903 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2903 - Local preservation ordinance or resolution; approval.

77-2903.  Local preservation ordinance or resolution; approval.For purposes of establishing standards under subdivision (8)(b) of section 77-2902, the officer shall approve a duly adopted local preservation ordinance or resolution if such ordinance or resolution meets the following requirements:(1) The ordinance or resolution provides for specific standards and requirements that reflect the heritage, values, and character of the political subdivision adopting such ordinance or resolution; and(2) The ordinance or resolution requires that any building to be rehabilitated, preserved, or restored shall have been originally constructed at least fifty years prior to the proposed rehabilitation, preservation, or restoration and the facade of such building shall not have undergone material structural alteration since its original construction, unless the rehabilitation, preservation, or restoration to be performed proposes to restore the facade to substantially its original condition.Source Laws 2014, LB191, § 3.
NE Code § 77-2904 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2904 - Credit; amount; claim; approval; procedure.

77-2904.  Credit; amount; claim; approval; procedure.(1) Any person incurring eligible expenditures may receive a nonrefundable credit against any income tax imposed by the Nebraska Revenue Act of 1967 or any tax imposed pursuant to sections 44-101 to 44-165, 77-907 to 77-918, or 77-3801 to 77-3807 for the year the historically significant real property is placed in service. The amount of the credit shall be equal to twenty percent of eligible expenditures up to a maximum credit of one million dollars. Any taxpayer that claims a tax credit shall not be required to pay any additional retaliatory tax under section 44-150 as a result of claiming such tax credit. Any tax credit claimed under this section shall be considered a payment of tax for purposes of subsection (1) of section 77-2734.03.(2) To claim the credit authorized under this section, a person must first apply and receive an allocation of credits and application approval under section 77-2905 and then request and receive final approval under section 77-2906.(3) Interest shall not be allowed on any refund paid under the Nebraska Job Creation and Mainstreet Revitalization Act.Source  Laws 2014, LB191, § 4;  Laws 2015, LB261, § 12;  Laws 2016, LB774, § 11.  Cross References  Nebraska Revenue Act of 1967, see section 77-2701.
NE Code § 77-2907 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2907 - Fees.

77-2907.  Fees.The officer shall establish and collect the application fee required under section 77-2905 and the fee for the request for final approval required under section 77-2906. Such fees shall be in amounts sufficient to offset the costs of processing and monitoring applications filed under the Nebraska Job Creation and Mainstreet Revitalization Act. Such fees shall be remitted by the officer to the State Treasurer for credit to the Nebraska Job Creation and Mainstreet Revitalization Fund.Source Laws 2014, LB191, § 7.
NE Code § 77-2908 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2908 - Recapture of credits; written notice; procedure; amount.

77-2908.  Recapture of credits; written notice; procedure; amount.All or a portion of the credits received under the Nebraska Job Creation and Mainstreet Revitalization Act shall be subject to recapture by the department from the foreclosure of a lien which shall, as a condition of the department issuing credits under the act, be imposed on the historically significant real property as a lien having the priority of a tax lien pursuant to the filing of a notice of lien. Credits shall be subject to recapture from the person owning the historically significant real property on the date the officer determines the recapture event occurred if at any time during the five years after the historically significant real property is placed into service the officer determines the historically significant real property has been the subject of work not in substantial conformance with the approved application or the documents from which the credit was calculated. If the person owning the historically significant real property on the date the officer determines the recapture event occurred is a corporation having an election in effect under subchapter S of the Internal Revenue Code of 1986, as amended, a partnership, or a limited liability company, the liability of the shareholders, partners, or members for recapture shall be proportionate to their ownership in the applicable corporation, partnership, or limited liability company. Any action to recapture credits under this section may proceed only after a written notice is given to the person owning the historically significant real property on the date the officer determines the recapture event occurred and that person is allowed a six-month cure period. Thereafter, the credit shall be subject to recapture as follows:(1) If the event causing recapture occurs during the first year after the historically significant real property is placed into service, one hundred percent of the credit may be recaptured;(2) If the event causing recapture occurs during the second year after the historically significant real property is placed into service, eighty percent of the credit may be recaptured;(3) If the event causing recapture occurs during the third year after the historically significant real property is placed into service, sixty percent of the credit may be recaptured;(4) If the event causing recapture occurs during the fourth year after the historically significant real property is placed into service, forty percent of the credit may be recaptured; and(5) If the event causing recapture occurs during the fifth year after the historically significant real property is placed into service, twenty percent of the credit may be recaptured.Source Laws 2014, LB191, § 8.
NE Code § 77-2909 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2909 - Transfer, sale, or assignment of credit; limitation; use; notice; department; duties; powers.

77-2909.  Transfer, sale, or assignment of credit; limitation; use; notice; department; duties; powers.(1) Persons who receive the original issuance of credits from the department under section 77-2906 may transfer, sell, or assign up to fifty percent of such credits to any person or legal entity. If the person who receives the original issuance of credits from the department is a political subdivision or a tax-exempt entity under section 501(c)(3) of the Internal Revenue Code of 1986, as amended, such fifty-percent limitation shall not apply.(2) The credits allowed to be transferred, sold, or assigned pursuant to subsection (1) of this section may thereafter be transferred, sold, or assigned multiple times, either in whole or in part, by or to any person or legal entity.(3) Any person acquiring credits under this section may use such credits to offset up to one hundred percent of such person's income tax due under the Nebraska Revenue Act of 1967 or any tax due under sections 44-101 to 44-165, 77-907 to 77-918, or 77-3801 to 77-3807 in the year the historically significant real property is placed in service and in subsequent years until all credits have been utilized, except as otherwise provided in section 77-2912. Any taxpayer that claims a tax credit shall not be required to pay any additional retaliatory tax under section 44-150 as a result of claiming such tax credit. Any tax credit claimed shall be considered a payment of tax for purposes of subsection (1) of section 77-2734.03.(4) The person transferring, selling, or assigning the credits shall notify the officer and the department in writing within fifteen calendar days following the effective date of the transfer, sale, or assignment and shall remit to the department the certificate issued for the credits that were transferred, sold, or assigned. The department shall then issue new certificates as necessary to effectuate the transfer, sale, or assignment. The issuance of the new credits by the department shall perfect the transfer, sale, or assignment of credits.(5) The department shall develop a system to track the transfer, sale, and assignment of credits and to certify the ownership of the credits.(6) The department shall have, with respect to the Nebraska Job Creation and Mainstreet Revitalization Act, all authority granted to it in section 77-27,119.Source  Laws 2014, LB191, § 9;  Laws 2016, LB774, § 13.  Cross References  Nebraska Revenue Act of 1967, see section 77-2701.
NE Code § 77-2910 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2910 - Rules and regulations; Nebraska State Historical Society; Department of Revenue; joint report; contents.

77-2910.  Rules and regulations; Nebraska State Historical Society; Department of Revenue; joint report; contents.(1) The Nebraska State Historical Society and the department may each adopt and promulgate rules and regulations to carry out the Nebraska Job Creation and Mainstreet Revitalization Act.(2) The Nebraska State Historical Society and the department shall issue a joint report electronically to the Revenue Committee of the Legislature no later than December 31, 2017. The report shall include, but not be limited to, (a) the total number of applications submitted under the Nebraska Job Creation and Mainstreet Revitalization Act, (b) the number of applications approved or conditionally approved, (c) the number of applications outstanding, if any, (d) the number of applications denied and the basis for denial, (e) the total amount of eligible expenditures approved, (f) the total amount of credits issued, claimed, and still available for use, (g) the total amount of fees collected, (h) the name and address location of each historically significant real property identified in each application, whether approved or denied, (i) the total amount of credits transferred, sold, and assigned and a certification of the ownership of the credits, (j) the total amount of credits claimed against each tax type by category, and (k) the total amount of credits recaptured, if any. No information shall be provided in the report that is protected by state or federal confidentiality laws.Source Laws 2014, LB191, § 10.
NE Code § 77-2911 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2911 - Nebraska Job Creation and Mainstreet Revitalization Fund; created; use; investment.

77-2911.  Nebraska Job Creation and Mainstreet Revitalization Fund; created; use; investment.The Nebraska Job Creation and Mainstreet Revitalization Fund is created. The fund shall be administered by the Nebraska State Historical Society and shall consist of all fees credited to the fund pursuant to section 77-2907. The fund shall be used to administer and enforce the Nebraska Job Creation and Mainstreet Revitalization Act. 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 2014, LB191, § 11.Cross References   Nebraska Capital Expansion Act, see section 72-1269.  Nebraska State Funds Investment Act, see section 72-1260.
NE Code § 77-2912 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2912 - Application deadline; allocation, issuance, or use of credits deadline.

77-2912.  Application deadline; allocation, issuance, or use of credits deadline.There shall be no new applications filed under the Nebraska Job Creation and Mainstreet Revitalization Act after December 31, 2022. All applications and all credits pending or approved before such date shall continue in full force and effect, except that no credits shall be allocated under section 77-2905, issued under section 77-2906, or used on any tax return or similar filing after December 31, 2027.Source  Laws 2014, LB191, § 12;  Laws 2015, LB538, § 11;  Laws 2016, LB1022, § 7.
NE Code § 77-3002 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3002 - Operator; license; application; limitations; renewal; fees; service of process.

77-3002.  Operator; license; application; limitations; renewal; fees; service of process.(1) Any operator shall be required to procure an annual license from the Tax Commissioner permitting him or her to operate machines or devices within the State of Nebraska. The Tax Commissioner, upon the application of any person, may issue a license, except that if the applicant (a) is not of good character and reputation in the community in which he or she resides, (b) has been convicted of or has pleaded guilty to a felony under the laws of the State of Nebraska, any other state, or of the United States, or (c) has been convicted of or has pleaded guilty to being the proprietor of a gambling house, or of any other crime or misdemeanor opposed to decency and morality, no license shall be issued. If the applicant is a corporation whose majority stockholders could not obtain a license, then such corporation shall not be issued a license. If the applicant is an individual, the application shall include the applicant's social security number. Procuring a license shall constitute sufficient contact with this state for the exercise of personal jurisdiction over such person in any action arising out of the operation of machines or devices in this state.(2)(a) For the period beginning July 1, 1998, through December 31, 1999, if the applicant operates ten or more machines, the application shall be accompanied by a fee of two hundred fifty dollars, and such license will remain in effect until December 31, 1999. If the applicant operates fewer than ten machines, no fee is due. Any licensee that places additional machines into operation during this period which results in a total of ten or more machines in operation becomes subject to the two-hundred-fifty-dollar fee.(b) Beginning January 1, 2000, the application shall be filed on or before January 1 of each year, and no license fee will be required.Source   Laws 1969, c. 635, § 3, p. 2542;   Laws 1982, LB 928, § 68;   Laws 1983, LB 447, § 92;   Laws 1997, LB 317, § 2;   Laws 1997, LB 752, § 213.
NE Code § 77-3003 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3003 - Distributor; license; application; limitations; fees.

77-3003.  Distributor; license; application; limitations; fees.Any distributor shall be required to procure an annual license from the Tax Commissioner permitting him or her to sell, lease, or deliver possession or custody of a machine or device within the State of Nebraska. The Tax Commissioner, upon the application of any person, may issue a license, subject to the same limitations as an operator's license under section 77-3002. If the applicant is an individual, the application shall include the applicant's social security number. For applications filed for the period beginning July 1, 1998, through December 31, 1999, such application shall be accompanied by a fee of two hundred fifty dollars, and the license shall remain in effect until December 31, 1999. Beginning January 1, 2000, the application shall be filed on or before January 1 of each year, and no license fee will be required.Source   Laws 1969, c. 635, § 3, p. 2542;   Laws 1982, LB 928, § 68;   Laws 1997, LB 317, § 3;   Laws 1997, LB 752, § 214.
NE Code § 77-3003.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3003.02 - Operation of cash device; restrictions.

77-3003.02.  Operation of cash device; restrictions.No cash device shall be operated using a credit card, charge card, or debit card. No person under nineteen years of age shall play or participate in any way in the operation of a cash device. No operator or employee or agent of any operator shall knowingly permit any individual under nineteen years of age to play or participate in any way in the operation of a cash device.Source Laws 2019, LB538, § 4.
NE Code § 77-3004 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3004 - Occupation tax; amount; payment.

77-3004.  Occupation tax; amount; payment.(1) An occupation tax is hereby imposed and levied, in the amount and in accordance with the terms and conditions hereafter stated, upon the business of operating mechanical amusement devices within the State of Nebraska for profit or gain either directly or indirectly received. Every person who now or hereafter engages in the business of operating such devices in the State of Nebraska shall pay such tax in the amount and manner specified in this section.(2) Any operator of a mechanical amusement device within the State of Nebraska shall pay an occupation tax for each machine or device which he or she operates during all of the taxable year. The tax shall be due and payable on January 1 of each year on each machine or device in operation on that date, except that it shall be unlawful to pay any such occupation tax unless the sales or use tax has been paid on such mechanical amusement devices. For every machine or device put into operation on a date subsequent to January 1, and which has not been included in computing the tax imposed and levied by the Mechanical Amusement Device Tax Act, the tax shall be due and payable therefor prior to the time the machine or device is placed in operation. All taxes collected pursuant to the act shall be remitted to the State Treasurer for credit to the General Fund.(3) The amount of the occupation tax shall be fifty dollars for each machine or device for the period from July 1, 1998, through December 31, 1999, except that for machines placed in operation after April 1, 1999, and before January 1, 2000, the occupation tax shall be twenty-five dollars for each machine or device.(4) The amount of the occupation tax shall be thirty-five dollars for each machine or device for any period beginning on or after January 1, 2000, except that for machines placed in operation after July 1, and before January 1 of each year, the occupation tax shall be twenty dollars for each machine or device.Source   Laws 1969, c. 635, § 4, p. 2543;   Laws 1977, LB 353, § 2;   Laws 1982, LB 928, § 69;   Laws 1997, LB 317, § 4.
NE Code § 77-3005 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3005 - Occupation tax; addition to other taxes and fees.

77-3005.  Occupation tax; addition to other taxes and fees.The occupation tax levied and imposed by the Mechanical Amusement Device Tax Act shall be in addition to any and all taxes or fees, of any form whatsoever, now imposed by the State of Nebraska or any of its subdivisions, upon the business of operating or distributing mechanical amusement devices as defined in section 77-3001, or otherwise defined by the subdivisions and municipalities of the State of Nebraska, except that payment of the tax and license fees due and owing on or before the licensing date of each year shall exempt any such mechanical amusement device from the application of the sales tax which would or could otherwise be imposed under the Nebraska Revenue Act of 1967. Nonpayment of the taxes or fees due and owing on or before the licensing date of each year shall render the exemption provided by this section inapplicable and the particular machines or devices shall then be subject to all the provisions of the Nebraska Revenue Act of 1967, including the penalty provisions pertaining to the owner or operator of such machines or devices.Source   Laws 1969, c. 635, § 5, p. 2543;   Laws 1997, LB 317, § 5.  Cross References  Nebraska Revenue Act of 1967, see section 77-2701.
NE Code § 77-3006 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3006 - Tax Commissioner; administration of act.

77-3006.  Tax Commissioner; administration of act.The administration of the Mechanical Amusement Device Tax Act is hereby vested in the Tax Commissioner subject to other provisions of law relating to the Tax Commissioner. The Tax Commissioner may prescribe, adopt and promulgate, and enforce rules and regulations relating to the administration and enforcement of the act and may delegate authority to his or her representatives to conduct hearings or perform any other duties imposed under the act. The Tax Commissioner may adopt and promulgate rules and regulations necessary to carry out section 77-3003.01.Source   Laws 1969, c. 635, § 6, p. 2544;  Laws 2019, LB538, § 5.
NE Code § 77-3007 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3007 - Tax; payment; decal; form; display.

77-3007.  Tax; payment; decal; form; display.(1) The payment of the tax imposed by the Mechanical Amusement Device Tax Act shall be evidenced by a separate decal for each device signifying payment of the tax, in a form prescribed by the Tax Commissioner.(2) Every operator shall place such decal in a conspicuous place on each device to denote payment of the tax for each device for the current year.Source   Laws 1969, c. 635, § 7, p. 2544;   Laws 1977, LB 353, § 3;  Laws 2019, LB538, § 6.
NE Code § 77-3008 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3008 - Municipalities; political subdivisions; power to tax.

77-3008.  Municipalities; political subdivisions; power to tax.Nothing in the Mechanical Amusement Device Tax Act shall be construed to limit, usurp, or repeal any power to tax granted to the political subdivisions and municipalities of the State of Nebraska by the laws and Constitution of Nebraska.Source   Laws 1969, c. 635, § 8, p. 2545;  Laws 2019, LB538, § 7.