reglab/housing_qa huggingface dataset:
NE Code § 77-2399 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2399 - Governmental unit; deposits in excess of insured amount; security interest; rights.

77-2399.  Governmental unit; deposits in excess of insured amount; security interest; rights.(1) Each governmental unit depositing public money or public funds in a bank, capital stock financial institution, or qualifying mutual financial institution shall have an undivided beneficial interest under the deposit guaranty bond provided and an undivided security interest in the pool of securities deposited, pledged, or in which a security interest is granted by such bank, capital stock financial institution, or qualifying mutual financial institution pursuant to subsection (1) of section 77-2398 in the proportion that the total amount of the governmental unit's public money or public funds held deposited in such bank, capital stock financial institution, or qualifying mutual financial institution secured by the deposit guaranty bond or by the pool of securities, or any combination thereof, bears to the total amount of public money or public funds so secured.(2) The delivery by the bank, capital stock financial institution, or qualifying mutual financial institution designated as a depository to the director or administrator of a written receipt or acknowledgment from a federal reserve bank or branch of a federal reserve bank, a federal home loan bank, or another responsible bank which is authorized to exercise trust powers, capital stock financial institution which is authorized to exercise trust powers, or qualifying mutual financial institution which is authorized to exercise trust powers, including a bank which is authorized to exercise trust powers, capital stock financial institution which is authorized to exercise trust powers, or qualifying mutual financial institution which is authorized to exercise trust powers chartered by a foreign state agency as defined in subdivision (13) of section 8-101.03, or trust company other than the bank, capital stock financial institution, or qualifying mutual financial institution granting the security interest, that includes the name of the director or administrator, describes the securities identified on the books or records of the depository, and provides that the securities or the proceeds of the securities will be delivered only upon the surrender of the written receipt or acknowledgment duly executed by the director or administrator designated on the written receipt or acknowledgment and by the authorized representative of the depository shall, together with the director's or administrator's actual and continued possession of the written receipt or acknowledgment, constitute a valid and perfected security interest in favor of the director or administrator in and to the identified securities.(3) Articles 8 and 9, Uniform Commercial Code, shall not apply to any security interest arising under this section.Source  Laws 2000, LB 932, § 44;  Laws 2001, LB 362, § 93;  Laws 2019, LB622, § 10;  Laws 2021, LB66, § 6.   Effective Date: April 1, 2021
NE Code § 77-23,101 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-23,101 - Qualified trustee; requirements.

77-23,101.  Qualified trustee; requirements.Any Federal Reserve Bank, branch of a Federal Reserve Bank, a federal home loan bank, or another responsible bank which is authorized to exercise trust powers, capital stock financial institution which is authorized to exercise trust powers, or qualifying mutual financial institution which is authorized to exercise trust powers, including a bank which is authorized to exercise trust powers, capital stock financial institution which is authorized to exercise trust powers, or qualifying mutual financial institution which is authorized to exercise trust powers chartered by a foreign state agency as defined in subdivision (13) of section 8-101.03, or trust company, other than the pledgor or the bank, capital stock financial institution, or qualifying mutual financial institution providing the deposit guaranty bond or granting the security interest, is qualified to act as a qualified trustee for the receipt of a deposit guaranty bond or the holding of securities under section 77-23,100. The bank, capital stock financial institution, or qualifying mutual financial institution in which public money or public funds are deposited may at any time substitute, exchange, or release securities deposited with a qualified trustee if such substitution, exchange, or release does not reduce the aggregate market value of the pool of securities to an amount that is less than one hundred two percent of the total amount of public money or public funds less the portion of such public money or public funds insured or guaranteed by the Federal Deposit Insurance Corporation. The bank, capital stock financial institution, or qualifying mutual financial institution in which public money or public funds are deposited may at any time reduce the amount of the deposit guaranty bond if the reduction does not reduce the total combined value of the deposit guaranty bond and the aggregate market value of the pool of securities to an amount less than one hundred two percent of the total amount of public money or public funds less the portion of such public money or public funds insured or guaranteed by the Federal Deposit Insurance Corporation.Source  Laws 2000, LB 932, § 46;  Laws 2001, LB 362, § 95;  Laws 2009, LB259, § 33;  Laws 2019, LB622, § 12;  Laws 2021, LB66, § 8.   Effective Date: April 1, 2021
NE Code § 77-23,103 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-23,103 - Charges or compensation of qualified trustee.

77-23,103.  Charges or compensation of qualified trustee.Any charges or compensation of a qualified trustee for acting as such under the Public Funds Deposit Security Act shall be paid by the bank, capital stock financial institution, or qualifying mutual financial institution and in no event shall be chargeable to any governmental unit, to the custodial official, or to any officer of the governmental unit. Such charges or compensation shall not be a lien or charge upon the deposit guaranty bond or the securities held by the qualified trustee prior, superior, or equal to the rights to and interests under such deposit guaranty bond or in such securities of the governmental unit or of the custodial official. The custodial official shall be relieved from any liability to the governmental unit or to the bank, capital stock financial institution, or qualifying mutual financial institution for the loss or destruction of any deposit guaranty bond or securities pledged, deposited, or in which a security interest has been granted.Source  Laws 2000, LB 932, § 48;  Laws 2001, LB 362, § 97.
NE Code § 77-23,104 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-23,104 - Assignment of securities; when.

77-23,104.  Assignment of securities; when.In lieu of placing its unqualified endorsement on each security, a bank, capital stock financial institution, or qualifying mutual financial institution depositing, pledging, or granting a security interest in securities pursuant to subsection (1) of section 77-2398 that are not negotiable without its endorsement or assignment may furnish to the qualified trustee holding the securities an appropriate resolution and irrevocable power of attorney authorizing the trustee to assign the securities. The resolution and power of attorney shall conform to such terms and conditions as the trustee prescribes.Source  Laws 2000, LB 932, § 49;  Laws 2001, LB 362, § 98.
NE Code § 77-23,105 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-23,105 - Reports required.

77-23,105.  Reports required.Upon request of a governmental unit, a bank, capital stock financial institution, or qualifying mutual financial institution shall report as of the date of such request the amount of public money or public funds deposited in such bank, capital stock financial institution, or qualifying mutual financial institution that is not insured or guaranteed by the Federal Deposit Insurance Corporation (1) by the governmental unit making the request and (2) by all other governmental units and secured pursuant to subsection (1) of section 77-2398, and the total value of the deposit guaranty bond or the aggregate market value of the pool of securities deposited, pledged, or in which a security interest has been granted to secure public money or public funds held by the bank, capital stock financial institution, or qualifying mutual financial institution, including those deposited by the governmental unit. Upon request of a governmental unit, a qualified trustee shall report as of the date of such request the total value of the deposit guaranty bond or the aggregate market value of the pool of securities deposited, pledged, or in which a security interest has been granted by the bank, capital stock financial institution, or qualifying mutual financial institution and shall provide an itemized list of the securities in the pool. Such reports shall be made on or before the date the governmental unit specifies.Source  Laws 2000, LB 932, § 50;  Laws 2001, LB 362, § 99;  Laws 2009, LB259, § 35;  Laws 2021, LB66, § 10.   Effective Date: April 1, 2021
NE Code § 77-23,106 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-23,106 - Public money or public funds; prompt payment.

77-23,106.  Public money or public funds; prompt payment.The public money or public funds in the bank, capital stock financial institution, or qualifying mutual financial institution shall be paid promptly on the order of the custodial official or governmental unit depositing the public money or public funds in such bank, capital stock financial institution, or qualifying mutual financial institution.Source  Laws 2000, LB 932, § 51;  Laws 2001, LB 362, § 100;  Laws 2021, LB66, § 11.   Effective Date: April 1, 2021
NE Code § 77-23,107 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-23,107 - Liability.

77-23,107.  Liability.The director and the administrator under the Public Funds Deposit Security Act shall, except for actions or inactions that constitute gross negligence or intentional wrongful acts, be immune from liability for any act required of or authorized for the director and the administrator under the act.Source Laws 2019, LB622, § 14.
NE Code § 77-23,108 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-23,108 - Rules and regulations.

77-23,108.  Rules and regulations.The director may adopt and promulgate rules and regulations, establish policies and procedures, prescribe forms, or issue orders as may be necessary to accomplish the purposes of the Public Funds Deposit Security Act.Source Laws 2019, LB622, § 15.
NE Code § 77-2401 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2401 - Transferred to section 33-140.

77-2401.  Transferred to section 33-140.
NE Code § 77-2402 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2402 - Transferred to section 33-140.01.

77-2402.  Transferred to section 33-140.01.
NE Code § 77-2403 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2403 - Transferred to section 33-140.02.

77-2403.  Transferred to section 33-140.02.
NE Code § 77-2404 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2404 - Transferred to section 33-140.03.

77-2404.  Transferred to section 33-140.03.
NE Code § 77-2405 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2405 - Transferred to section 84-616.

77-2405.  Transferred to section 84-616.
NE Code § 77-2406 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2406 - Transferred to section 81-1170.01.

77-2406.  Transferred to section 81-1170.01.
NE Code § 77-2409 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2409 - Transferred to section 81-1170.02.

77-2409.  Transferred to section 81-1170.02.
NE Code § 77-2410 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2410 - Transferred to section 81-1170.03.

77-2410.  Transferred to section 81-1170.03.
NE Code § 77-2411 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2411 - Vacated town sites; payment of original amount of taxes; penalties remitted.

77-2411.  Vacated town sites; payment of original amount of taxes; penalties remitted.Whenever town sites have been located, surveyed, and laid out in this state, under any law of the State of Nebraska, or under any law of the United States, and such town site or any part thereof has been vacated or abandoned as such, all taxes levied on the lots or subdivision therein vacated may be liquidated by payment of the original amount of such taxes without interest or penalties.Source   Laws 1889, c. 77, § 1, p. 538;   R.S.1913, § 6685;   C.S.1922, § 6222;   C.S.1929, § 77-2611.
NE Code § 77-2412 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2412 - Transferred to section 81-1170.04.

77-2412.  Transferred to section 81-1170.04.
NE Code § 77-2416 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2416 - Transferred to section 81-1170.05.

77-2416.  Transferred to section 81-1170.05.
NE Code § 77-2417 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2417 - Transferred to section 49-805.01.

77-2417.  Transferred to section 49-805.01.
NE Code § 77-2418 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2418 - Transferred to section 72-1601.

77-2418.  Transferred to section 72-1601.
NE Code § 77-2419 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2419 - Transferred to section 13-402.

77-2419.  Transferred to section 13-402.
NE Code § 77-2420 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2420 - Electronic funds transfer system; authorized.

77-2420.  Electronic funds transfer system; authorized.In order to provide greater efficiency in the administration of the taxes collected by the state and convenience for the taxpayers of this state, the Director of Administrative Services and the State Treasurer may establish and operate an electronic funds transfer system for the collection of taxes and the payment of refunds. The Department of Administrative Services and the Department of Revenue shall jointly establish the procedures necessary to implement the system.The use of electronic funds transfer or any other payment means by the state shall not create any rights that would not have been created had an individual state warrant been used as the payment medium. The use of electronic funds transfer or any other individual payment to the state shall not create any rights that would not have been created had an individual check been used as the payment medium to the state.Source  Laws 1985, LB 273, § 12.
NE Code § 77-2501 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2501 - Act, how cited.

77-2501.  Act, how cited.Sections 77-2501 to 77-2507 shall be known and may be cited as the Affordable Housing Tax Credit Act.Source Laws 2016, LB884, § 11.
NE Code § 77-2502 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2502 - Terms, defined.

77-2502.  Terms, defined.For purposes of the Affordable Housing Tax Credit Act:(1) Allocation year means the year for which the authority awards Nebraska affordable housing tax credits pursuant to the act;(2) Authority means the Nebraska Investment Finance Authority;(3) Eligibility statement means a statement authorized and issued by the authority certifying that a given project is a qualified project that qualifies for Nebraska affordable housing tax credits;(4) Federal low-income housing tax credit means the federal tax credit provided in section 42 of the Internal Revenue Code of 1986, as amended;(5) Nebraska affordable housing tax credit means the nonrefundable tax credit authorized in section 77-2503;(6) Qualified project means a qualified low-income building or buildings, as that term is defined in section 42 of the Internal Revenue Code of 1986, as amended;(7) Qualified taxpayer means a taxpayer owning an interest, direct or indirect, in a qualified project; and(8) Taxpayer means a person, firm, corporation, or other business entity subject to the income tax imposed by section 77-2715 or 77-2734.02, an insurance company subject to premium and related retaliatory tax liability imposed by section 44-150 or 77-908, or a financial institution subject to the franchise tax imposed by sections 77-3801 to 77-3807.Source Laws 2016, LB884, § 12.
NE Code § 77-2504 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2504 - Owner of project; submit eligibility statement; additional filings.

77-2504.  Owner of project; submit eligibility statement; additional filings.(1) The owner of a qualified project shall submit the eligibility statement at the time of filing its tax return. If the authority has not yet issued the eligibility statement at the time the owner files its tax return, the owner may later amend the return to include the eligibility statement.(2) Nebraska affordable housing tax credits may only be claimed for taxable years beginning on or after January 1, 2019.(3) The authority or the Department of Revenue may require the filing of additional documentation necessary to determine the accuracy of a Nebraska affordable housing tax credit claimed.Source Laws 2016, LB884, § 14.
NE Code § 77-2505 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2505 - Insurance company; no additional retaliatory tax.

77-2505.  Insurance company; no additional retaliatory tax.An insurance company claiming a Nebraska affordable housing tax credit against any premium and related retaliatory taxes due under section 44-150 or 77-908 shall not be required to pay any additional retaliatory tax as a result of claiming the tax credit. The tax credit may fully offset any retaliatory tax imposed under Nebraska law. Any tax credit claimed shall be considered a payment of tax for purposes of subsection (1) of section 77-2734.03.Source Laws 2016, LB884, § 15.
NE Code § 77-2506 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2506 - Recapture or disallowance of federal credit; Nebraska credit recaptured.

77-2506.  Recapture or disallowance of federal credit; Nebraska credit recaptured.If a portion of any federal low-income housing tax credits taken on a qualified project is required to be recaptured or is otherwise disallowed under 26 U.S.C. 42 during the 6-year period described in subsection (2) of section 77-2503, a portion of the Nebraska affordable housing tax credits with respect to such project shall also be recaptured from the qualified taxpayer who claimed such credits. The percentage of Nebraska affordable housing tax credits subject to recapture under this section shall be equal to the percentage of federal low-income housing tax credits subject to recapture or otherwise disallowed during such period. Any Nebraska affordable housing tax credits recaptured or disallowed under this section shall increase the tax liability of the qualified taxpayer who claimed the credits in the year the Department of Revenue declares the tax credits to be disallowed or recaptured.Source  Laws 2016, LB884, § 16;  Laws 2017, LB217, § 11.
NE Code § 77-2507 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2507 - Rules and regulations.

77-2507.  Rules and regulations.The authority and the Department of Revenue may adopt and promulgate rules and regulations to carry out the Affordable Housing Tax Credit Act.Source Laws 2016, LB884, § 17.
NE Code § 77-2601 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2601 - Terms, defined.

77-2601.  Terms, defined.For purposes of sections 77-2601 to 77-2615:(1) Person means and includes every individual, firm, association, joint-stock company, partnership, limited liability company, syndicate, corporation, trustee, or other legal entity, including any Indian tribe or instrumentality thereof;(2) Wholesale dealer means a person who sells cigarettes to licensed retail dealers other than branch stores operated by or connected with such wholesale dealer for purposes of resale and is licensed under section 28-1423;(3) Retail dealer includes every person other than a wholesale dealer engaged in the business of selling cigarettes in this state irrespective of quantity, amount, or number of sales thereof;(4) Tax Commissioner means the Tax Commissioner of the State of Nebraska;(5) Cigarette means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains (a) any roll of tobacco wrapped in paper or in any substance not containing tobacco; (b) tobacco, in any form, that is functional in the product, which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette; or (c) any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in subdivision (5)(a) of this section;(6) Consumer means any person, firm, association, partnership, limited liability company, joint-stock company, syndicate, or corporation not having a license to sell cigarettes;(7) Sales entity affiliate means an entity that (a) sells cigarettes that it acquires directly from a manufacturer or importer and (b) is affiliated with that manufacturer or importer. Entities are affiliated with each other if one directly, or indirectly through one or more intermediaries, controls or is controlled by or is under common control with the other. Unless provided otherwise, manufacturer or importer includes any sales entity affiliate of that manufacturer or importer;(8) Stamping agent has the same meaning as in section 69-2705; and(9) Indian country means (a) all land in this state within the limits of any Indian reservation under the jurisdiction of the United States, notwithstanding the issuance of any patent, including rights-of-way running through the reservation, (b) all dependent Indian communities within the borders of this state, and (c) all Indian allotments in this state, the Indian titles to which have not been extinguished, including rights-of-way running through such allotments.Source   Laws 1947, c. 267, § 1, p. 861;   Laws 1978, LB 748, § 41;   Laws 1993, LB 121, § 499;  Laws 2002, LB 989, § 9;  Laws 2003, LB 572, § 9;  Laws 2011, LB590, § 19;  Laws 2019, LB397, § 21.
NE Code § 77-2602.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2602.01 - Tax; liability of consumer or user; collection.

77-2602.01.  Tax; liability of consumer or user; collection.The impact of the tax levied by Chapter 77, article 26, is hereby declared to be on the vendee, user, consumer, or possessor of cigarettes in this state, and when such tax is paid by any other person, such payment shall be construed as an advance payment, and shall thereafter be added to the price of the cigarettes and recovered from the ultimate consumer or user. In making sales of cigarettes in this state, a wholesaler or jobber may separately state and show upon the invoice covering such sale the amount of the tax on cigarettes sold. The tax shall be evidenced by appropriate stamps attached to each package of cigarettes sold, and the tax shall be collected by the retailer from the user or consumer. The provisions of this section shall in no way affect the method of collection of such tax on cigarettes as now provided by existing law.Source   Laws 1955, c. 305, § 1, p. 945;   Laws 1957, c. 341, § 2, p. 1179.