reglab/housing_qa huggingface dataset:
NE Code § 77-2777 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2777 - Income tax; deficiency; notice.

77-2777.  Income tax; deficiency; notice.Sixty days after the date on which it was mailed, or one hundred fifty days if the taxpayer is outside the United States, a notice of proposed assessment of a deficiency shall constitute a final assessment of the amount of tax specified together with interest, additions to tax, and penalties except only for such amounts as to which the taxpayer has filed a protest with the Tax Commissioner.Source   Laws 1967, c. 487, § 77, p. 1605;   Laws 1993, LB 345, § 63;   Laws 1994, LB 977, § 16;  Laws 2008, LB914, § 10.
NE Code § 77-2778 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2778 - Income tax; deficiency; written protest; time.

77-2778.  Income tax; deficiency; written protest; time.Within sixty days after the mailing of a deficiency notice, or one hundred fifty days if the taxpayer is outside the United States, the taxpayer or any person directly interested may file with the Tax Commissioner a written protest against the proposed assessment in which he or she shall set forth the grounds on which the protest is based. If a protest is filed, the Tax Commissioner shall reconsider the assessment of the deficiency and, if the taxpayer has so requested, shall grant the taxpayer or his or her authorized representative an oral hearing. For purposes of this section, a person shall be directly interested in a deficiency determination when such deficiency could be collected from such person.Source   Laws 1967, c. 487, § 78, p. 1605;   Laws 1993, LB 345, § 64;   Laws 1994, LB 977, § 17;  Laws 2008, LB914, § 11.
NE Code § 77-2779 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2779 - Income tax; notice of Tax Commissioner's determination; mailing; contents.

77-2779.  Income tax; notice of Tax Commissioner's determination; mailing; contents.Notice of the Tax Commissioner's determination shall be mailed to the taxpayer and such notice shall set forth briefly the Tax Commissioner's findings of fact and the basis of decision in each case decided in whole or in part adversely to the taxpayer.Source   Laws 1967, c. 487, § 79, p. 1605;  Laws 2012, LB727, § 42.
NE Code § 77-2780 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2780 - Income tax; Tax Commissioner; action on taxpayer's protest; when final.

77-2780.  Income tax; Tax Commissioner; action on taxpayer's protest; when final.The action of the Tax Commissioner on the taxpayer's protest shall be final upon the expiration of thirty days after the date when the Tax Commissioner mails notice of his or her action to the taxpayer unless within this period the taxpayer seeks review of the Tax Commissioner's determination as provided in the Nebraska Revenue Act of 1967.Source   Laws 1967, c. 487, § 80, p. 1605;   Laws 1993, LB 345, § 65;   Laws 1994, LB 977, § 18;  Laws 2008, LB914, § 12;  Laws 2009, LB165, § 14.
NE Code § 77-2781 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2781 - Tax Commissioner; proceedings; burden of proof; exceptions.

77-2781.  Tax Commissioner; proceedings; burden of proof; exceptions.In any proceeding before the Tax Commissioner, the burden of proof shall be on the taxpayer except for the following issues, as to which the burden of proof shall be on the Tax Commissioner:(1) Whether the taxpayer has been guilty of fraud with attempt to evade tax;(2) Whether the petitioner is liable as the transferee of property of a taxpayer, but not to show that the taxpayer was liable for the tax;(3) Whether the taxpayer is liable for any increase in a deficiency determination when such increase is asserted initially after the notice of deficiency determination was mailed and a protest petition under section 77-2778 filed, unless such increase in deficiency is the result of a change or correction of federal adjusted gross income, taxable income, or tax liability required to be reported under section 77-2775 and of which change or correction the Tax Commissioner had no notice at the time he or she mailed the notice of deficiency determination; or(4) Whether the taxpayer or petitioner is liable for any penalty imposed under subsection (7) or (8) of section 77-2790.Source   Laws 1967, c. 487, § 81, p. 1605;   Laws 1985, LB 273, § 62;   Laws 1987, LB 773, § 24.  Annotations A taxpayer need not provide the Tax Commissioner with the figures necessary to compute the tax in order to challenge a determination if the challenge is based upon an error of law. Kellogg Company v. Herrington, 216 Neb. 138, 343 N.W.2d 326 (1984).
NE Code § 77-2782 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2782 - Income tax; evidence; federal determination; admissible.

77-2782.  Income tax; evidence; federal determination; admissible.Evidence of a federal determination relating to issues raised in a proceeding under the provisions of section 77-2778 shall be admissible, under rules established by the Tax Commissioner.Source  Laws 1967, c. 487, § 82, p. 1606.
NE Code § 77-2783 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2783 - Income tax; additional tax; notice; no appeal or protest; when.

77-2783.  Income tax; additional tax; notice; no appeal or protest; when.In the event that the amount of tax is understated on the taxpayer's return as a result of a mathematical or clerical error, the Tax Commissioner shall notify the taxpayer that an amount of tax in excess of that shown on the return is due and has been assessed and the reasons therefor. Such a notice of additional tax due shall not be considered a notice of deficiency assessment nor shall the taxpayer have any right of protest or appeal as in the case of a deficiency assessment based on such notice, and the assessment and collection of the amount of tax erroneously omitted in the return is not prohibited. For purposes of this section, mathematical or clerical error includes information on the taxpayer's return that is different from information reported to the Internal Revenue Service or the Tax Commissioner, including, but not limited to, information reported on Form W-2 and Form 1099.Source   Laws 1967, c. 487, § 83, p. 1606;  Laws 2017, LB217, § 17.
NE Code § 77-2784 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2784 - Income tax; deficiency; waive restrictions.

77-2784.  Income tax; deficiency; waive restrictions.The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right to waive the restrictions on assessment and collection of the whole or any part of the deficiency by a signed notice in writing filed with the Tax Commissioner.Source  Laws 1967, c. 487, § 84, p. 1606.
NE Code § 77-2785 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2785 - Income tax; assessment; deficiency; date.

77-2785.  Income tax; assessment; deficiency; date.(1) The amount of income tax which is shown to be due on an income tax return, including revisions for mathematical or clerical errors, shall be deemed to be assessed on the date of filing of the return including any amended returns showing an increase of tax. In the case of a return properly filed without the computation of the tax, the tax computed by the Tax Commissioner shall be deemed to be assessed on the date when payment is due. If a notice of deficiency has been mailed, the amount of the deficiency shall be deemed to be assessed on the date provided in section 77-2777 if no protest is filed or, if a protest is filed, then upon the date when the determination of the Tax Commissioner becomes final. If an amended return or report filed pursuant to the provisions of section 77-2775 concedes the accuracy of a federal change or correction or a state change or correction which has become final on or after May 1, 1993, any deficiency in the income tax under the Nebraska Revenue Act of 1967 resulting therefrom shall be deemed to be assessed on the date of filing such report or amended return and such assessment shall be timely notwithstanding any other provisions of such act. Any amount paid as a tax or in respect of a tax, other than amounts withheld at the source or paid as estimated income tax, shall be deemed to be assessed upon the date of receipt of payment notwithstanding any other provision of such act.(2) If the mode or time for the assessment of income tax under the provisions of the Nebraska Revenue Act of 1967, including interest, additions to tax, and penalties, is not otherwise provided for, the Tax Commissioner may establish the same by regulation.(3) The Tax Commissioner may, at any time within the period prescribed for assessment, make a supplemental assessment, subject to the provisions of section 77-2776 when applicable, whenever it is found that any assessment is imperfect or incomplete in any material aspect.(4) If the Tax Commissioner believes that the assessment or collection of a deficiency will be jeopardized by delay, by the frivolous objections of any person to compliance with the Nebraska Revenue Act of 1967, or by the attempt of any person to impede the administration of such act, he or she shall, notwithstanding the provisions of section 77-2786, immediately assess such tax, including interest and additions to tax, and penalties as provided by law and give notice and demand for payment to such person. When an assessment is made under this subsection, collection proceedings may be stayed by application for review and the posting of such security as may be required by the Tax Commissioner under section 77-27,129.Source   Laws 1967, c. 487, § 85, p. 1606;   Laws 1984, LB 962, § 27;   Laws 1993, LB 345, § 66;  Laws 2017, LB217, § 18.
NE Code § 77-2787 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2787 - Income tax; erroneous refund; deficiency; limitation.

77-2787.  Income tax; erroneous refund; deficiency; limitation.An erroneous refund shall be considered an underpayment of tax on the date made, and an assessment of a deficiency arising out of an erroneous refund may be made at any time within two years from the making of the refund, except that the assessment may be made within five years from the making of the refund if it appears that any part of the refund was induced by fraud or the misrepresentation of a material fact.Source  Laws 1967, c. 487, § 87, p. 1609.
NE Code § 77-2788 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2788 - Income tax; delinquency; interest.

77-2788.  Income tax; delinquency; interest.(1) If any amount of income tax imposed by the Nebraska Revenue Act of 1967 including tax withheld by an employer or payor is not paid on or before the last date prescribed for payment, interest on such amount at the rate specified in section 45-104.02, as such rate may from time to time be adjusted, shall be paid for the period from such last date to the date paid.(2) For purposes of this section, the last date prescribed for the payment of tax shall be determined without regard to any extension of time.(3) If the taxpayer has filed a waiver of restrictions on the assessment of a deficiency and if notice and demand by the Tax Commissioner for payment of such deficiency is not made within thirty days after the filing of such waiver, interest shall not be imposed on such deficiency for the period beginning immediately after such thirtieth day and ending with the date of notice and demand.(4) Interest prescribed under this section on any income tax including tax withheld by an employer or payor shall be paid on notice and demand and shall be assessed, collected, and paid in the same manner as income taxes. Any reference to the income tax imposed by the Nebraska Revenue Act of 1967 shall be deemed also to refer to interest imposed by this section on such tax.(5) Interest shall be imposed under this section with respect to any penalty or addition to tax only if such penalty or addition to tax is not paid within ten days of the notice and demand therefor, and in such case interest shall be imposed only for the period from the date of the notice and demand to the date of payment.(6) If notice and demand is made for the payment of any amount of tax and if such amount is paid within ten days after the date of such notice and demand, interest under the provisions of this section on the amount so paid shall not be imposed for the period after the date of such notice and demand.(7) If any portion of income tax is satisfied by credit of an overpayment, then no interest shall be imposed under the provisions of this section on the portion of the tax so satisfied for any period during which, if the credit had not been made, interest would have been allowable with respect to such overpayment.(8) Interest prescribed under this section may be assessed and collected at any time during the period within which the tax, penalty, or addition to tax to which such interest relates may be assessed and collected respectively.Source   Laws 1967, c. 487, § 88, p. 1609;   Laws 1981, LB 167, § 53;   Laws 1984, LB 962, § 28;   Laws 1985, LB 273, § 64;   Laws 1991, LB 240, § 1;   Laws 1992, Fourth Spec. Sess., LB 1, § 36.
NE Code § 77-2789 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2789 - Income tax; failure to file return; penalty.

77-2789.  Income tax; failure to file return; penalty.(1) In case of failure to file any income tax return required under the provisions of the Nebraska Revenue Act of 1967 on the date prescribed therefor, determined with regard to any extension of time for filing, unless it is shown that such failure is the result of reasonable cause and not the result of willful neglect, the Tax Commissioner may add to the amount required to be shown as tax on such return, five percent of the amount of such tax if the failure is for not more than one month, with an additional five percent for each additional month or fraction thereof during which such failure continues, not exceeding twenty-five percent in the aggregate. For purposes of this section, the amount of tax required to be shown on the return shall be reduced by the amount of any part of the tax which is paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax which may be claimed upon the return.(2) In case of each failure to file a statement of payment to another person, including the duplicate statement of tax withheld on wages, on the date prescribed therefor, determined with regard to any extension of time for filing, unless it is shown that such failure is the result of reasonable cause and not willful neglect, the Tax Commissioner may assess a penalty against the person so failing to file the statement, in the amount of two dollars for each statement not so filed but the total amount imposed on the delinquent person for all such failure during any calendar year shall not exceed two thousand dollars.(3) In case of failure to file any return for income tax withheld on the date prescribed therefor, determined with regard to any extension of time to file, the Tax Commissioner may add to the amount required to be shown as tax on such return twenty-five dollars or the amount determined under subsection (1) of this section, whichever is greater.(4) All determinations made by the Tax Commissioner under subsection (3) of this section are due and payable at the time they become final. If they are not paid when final, a penalty of ten percent of the total amount due, exclusive of interest and other penalties, shall be added to the total amount due.Source   Laws 1967, c. 487, § 89, p. 1610;   Laws 1993, LB 345, § 68;  Laws 2010, LB879, § 12.
NE Code § 77-2791 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2791 - Income tax; overpayment; refund; credit; Tax Commissioner; rules and regulations.

77-2791.  Income tax; overpayment; refund; credit; Tax Commissioner; rules and regulations.(1) The Tax Commissioner, within the applicable period of limitations, may credit an overpayment of income tax and interest on such overpayment against any liability in respect of any tax imposed by the tax laws of this state on the person who made the overpayment, and the balance shall be refunded by the State Treasurer out of the General Fund.(2) If the amount allowable as a credit for income tax withheld from the taxpayer exceeds his or her tax to which the credit relates, the excess shall be considered an overpayment.(3) If the amount allowable as a refundable income tax credit exceeds the tax liability of the taxpayer, the excess is considered an overpayment even if the taxpayer has no income tax liability prior to applying the refundable credit.(4) If there has been an overpayment of tax required to be deducted and withheld under section 77-2753, refund shall be made to the employer or the payor only to the extent that the amount of the overpayment was not deducted and withheld by the employer or the payor.(5) The Tax Commissioner may adopt and promulgate rules and regulations providing for the crediting against the estimated income tax for any taxable year of the amount determined to be an overpayment of the income tax for a preceding taxable year.(6) If any amount of income tax is assessed or collected after the expiration of the period of limitations properly applicable thereto, such amount shall be considered an overpayment.Source   Laws 1967, c. 487, § 91, p. 1613;   Laws 1984, LB 962, § 30;   Laws 1989, LB 258, § 10;  Laws 2016, LB776, § 4;  Laws 2018, LB1089, § 3.
NE Code § 77-2792 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2792 - Income tax; Tax Commissioner; abate unpaid assessment; waive penalties or interest.

77-2792.  Income tax; Tax Commissioner; abate unpaid assessment; waive penalties or interest.(1) The Tax Commissioner may abate the unpaid portion of the assessment of any income tax or any liability in respect thereto which (a) is excessive in amount, (b) is assessed after the expiration of the period of limitations properly applicable thereto, (c) is erroneously or illegally assessed, or (d) is the result of an inconsistent position under section 1311 of the Internal Revenue Code of 1986.(2) No claim for abatement shall be filed by a taxpayer in respect to an assessment of any income tax imposed under the Nebraska Revenue Act of 1967.(3) The Tax Commissioner may abate the unpaid portion of the assessment of any tax or any liability in respect thereto if he or she determines under uniform rules prescribed by him or her that the administration and collection costs involved would not warrant collection of the amount due.(4) In all proceedings under the Nebraska Revenue Act of 1967, the Tax Commissioner may act for and on behalf of the people of the State of Nebraska. The Tax Commissioner in his or her discretion may waive all or part of any penalties provided by such act or interest on delinquent taxes at the rate specified in section 45-104.02, as such rate may from time to time be adjusted.Source   Laws 1967, c. 487, § 92, p. 1614;   Laws 1991, LB 240, § 2;   Laws 1991, LB 773, § 18;   Laws 1992, Fourth Spec. Sess., LB 1, § 37;  Laws 2008, LB914, § 13.
NE Code § 77-2795 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2795 - Income tax; claim for refund; grounds; state; oral hearing.

77-2795.  Income tax; claim for refund; grounds; state; oral hearing.Every claim for refund shall be filed with the Tax Commissioner in writing and shall state the specific grounds upon which it is founded. The Tax Commissioner shall grant the taxpayer or his authorized representative an opportunity for an oral hearing if the taxpayer so requests.Source  Laws 1967, c. 487, § 95, p. 1617.
NE Code § 77-2796 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2796 - Income tax; Tax Commissioner; claim for refund; denial; notice.

77-2796.  Income tax; Tax Commissioner; claim for refund; denial; notice.If the Tax Commissioner disallows a claim for refund, he or she shall notify the taxpayer accordingly. The action of the Tax Commissioner denying a claim for refund is final upon the expiration of thirty days after the date when he or she mails notice of his or her action to the taxpayer unless within this period the taxpayer seeks review of the Tax Commissioner's determination as hereinafter provided.Source   Laws 1967, c. 487, § 96, p. 1617;  Laws 2008, LB914, § 15;  Laws 2010, LB879, § 15.
NE Code § 77-2797 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2797 - Income tax; Tax Commissioner; refund claim; notice of action; limitation; effect.

77-2797.  Income tax; Tax Commissioner; refund claim; notice of action; limitation; effect.The Tax Commissioner shall mail a notice of action on any refund claim within six months after the claim is filed. The taxpayer may, prior to notice of action on the refund claim, consider the claim disallowed.Source  Laws 1967, c. 487, § 97, p. 1617.
NE Code § 77-2798 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2798 - Income tax; claim for refund; action; where brought.

77-2798.  Income tax; claim for refund; action; where brought.Except in cases involving the proposed assessment of a deficiency, any taxpayer who claims that the income tax he has paid under the Nebraska Revenue Act of 1967 is void in whole or in part, may bring an action, upon the grounds set forth in his claim for refund, against the Tax Commissioner for recovery of the whole or any part of the amount paid. Such suit against the Tax Commissioner may be instituted in a district court of Nebraska of appropriate jurisdiction where the taxpayer resides or in the district court of Lancaster County.Source  Laws 1967, c. 487, § 98, p. 1617. Annotations This section does not apply when a taxpayer receives a proposed assessment of deficiency. Rather, the exclusive remedy to contest an income tax deficiency assessment is the filing of a written protest with the Tax Commissioner within 90 days of the date of the mailing of the proposed assessment of a deficiency pursuant to sections 77-27,127 and 77-27,128. If a timely protest is not filed by the taxpayer, the proposed assessment becomes final. Sack v. State, 259 Neb. 463, 610 N.W.2d 385 (2000).
NE Code § 77-2799 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2799 - Income tax; claim for refund; filing required; action.

77-2799.  Income tax; claim for refund; filing required; action.No suit shall be maintained for the recovery of any income tax imposed by the provisions of the Nebraska Revenue Act of 1967 alleged to have been erroneously paid until a claim for refund has been filed with the Tax Commissioner as provided in section 77-2795 and the Tax Commissioner has denied the refund.Source  Laws 1967, c. 487, § 99, p. 1617.
NE Code § 77-27,100 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,100 - Income tax; claim for refund; limitation.

77-27,100.  Income tax; claim for refund; limitation.The action authorized in section 77-2798 shall be filed within three years from the last date prescribed for filing the return or within one year from the date the tax was paid, or within thirty days after the denial of a claim for refund by the Tax Commissioner.Source   Laws 1967, c. 487, § 100, p. 1617;  Laws 2008, LB914, § 16;  Laws 2010, LB879, § 16.
NE Code § 77-27,101 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,101 - Income tax; action for refund; judgment.

77-27,101.  Income tax; action for refund; judgment.In any action for a refund, the court may render judgment for the taxpayer for any part of the tax, interest, penalties, or other amounts found to be erroneously paid, together with interest on the amount of the overpayment. The amount of any judgment against the Tax Commissioner shall first be credited against any taxes, interest, penalties, or other amounts due from the taxpayer under the tax laws of Nebraska and the remainder refunded.Source  Laws 1967, c. 487, § 101, p. 1618.