reglab/housing_qa huggingface dataset:
NE Code § 77-3527 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3527 - Property taxable; paraplegic veteran; multiple amputee; exempt; value; transfer of property; effect.

77-3527.  Property taxable; paraplegic veteran; multiple amputee; exempt; value; transfer of property; effect.The value of a home substantially contributed by the United States Department of Veterans Affairs for a paraplegic veteran or multiple amputee shall be exempt from taxation during the life of such veteran or until the death of his or her surviving spouse or his or her remarriage. If such veteran or his or her unmarried surviving spouse disposes of such home and within one year uses the proceeds therefrom or part of such proceeds to acquire another home for occupancy by such veteran or his or her surviving spouse, such home shall be deemed to be one substantially contributed to by the department and the exemption provided for in this section shall apply to such substituted home during the life of such veteran or until the death of his or her surviving spouse or his or her remarriage. Application for exemption under this section shall include certification from the department affirming that the department has substantially contributed to the purchase, construction, remodeling, or special adaptation of a home by the applicant.Source   Laws 1979, LB 65, § 27;   Laws 1983, LB 195, § 9;   Laws 1991, LB 2, § 20;  Laws 2004, LB 986, § 2.
NE Code § 77-3528 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3528 - Property taxable; paraplegic; multiple amputee; claim exemption.

77-3528.  Property taxable; paraplegic; multiple amputee; claim exemption.Any veteran claiming the exemption as provided by section 77-3527 shall make application to the county assessor upon forms prescribed and furnished by the Tax Commissioner. Such application shall be made on or before June 30 of each year. Exemptions claimed before June 30 shall apply for the year such exemption is claimed.Source   Laws 1979, LB 65, § 28;   Laws 1995, LB 133, § 6;   Laws 1996, LB 1039, § 11;   Laws 1997, LB 397, § 33.
NE Code § 77-3529 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3529 - Homestead; exemption; application; denied; other exemption allowed.

77-3529.  Homestead; exemption; application; denied; other exemption allowed.If any application for exemption pursuant to sections 77-3501 to 77-3529 is denied and the applicant would be qualified for any other exemption under such sections, then such denied application shall be treated as an application for the highest exemption for which qualified. Any additional documentation necessary for such other exemption shall be submitted to the county assessor within a reasonable time after receipt of the notice of denial.Source   Laws 1979, LB 65, § 29;   Laws 1983, LB 195, § 10;   Laws 1984, LB 809, § 14;   Laws 1987, LB 376A, § 18;   Laws 1989, LB 84, § 17;   Laws 1994, LB 902, § 43;  Laws 2014, LB1087, § 20.
NE Code § 77-3601 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3601 - Act, how cited.

77-3601.  Act, how cited.Sections 77-3601 to 77-3607 shall be known and may be cited as the School Readiness Tax Credit Act.Source Laws 2016, LB889, § 1.
NE Code § 77-3602 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3602 - Legislative findings.

77-3602.  Legislative findings.The Legislature finds that the benefits of quality child care and early childhood education are indisputable and that a striking connection exists between children’s learning experiences well before kindergarten and their later school success.Source Laws 2016, LB889, § 2.
NE Code § 77-3603 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3603 - Terms, defined.

77-3603.  Terms, defined.For purposes of the School Readiness Tax Credit Act:(1) Child means an individual who is five years of age or less;(2) Child care and education provider means a person who owns or operates an eligible program;(3) Department means the Department of Revenue;(4) Eligible program means an applicable child care and early childhood education program as defined in section 71-1954 that has applied to participate in the quality rating and improvement system developed under the Step Up to Quality Child Care Act and has been assigned a quality scale rating;(5) Eligible staff member means an individual who is employed with, or who is a self-employed individual providing child care and early childhood education for, an eligible program for at least six months of the taxable year and who is listed in the Nebraska Early Childhood Professional Record System and classified as provided in subsection (4) of section 71-1962. Eligible staff member does not include certificated teaching and administrative staff employed by programs established pursuant to section 79-1104; and(6) Quality scale rating means the rating of an eligible program under the Step Up to Quality Child Care Act which is expressed in terms of steps, with step one being the lowest rating and step five being the highest rating.Source  Laws 2016, LB889, § 3;  Laws 2020, LB266, § 2.  Cross References  Step Up to Quality Child Care Act, see section 71-1952.
NE Code § 77-3604 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3604 - Child care and education provider; income tax credit; application; contents; approval; distribution.

77-3604.  Child care and education provider; income tax credit; application; contents; approval; distribution.(1) A child care and education provider whose eligible program provides services to children who participate in the child care subsidy program established pursuant to section 68-1202 may apply to the department to receive a nonrefundable tax credit against the income tax imposed by the Nebraska Revenue Act of 1967.(2) The nonrefundable credit provided in this section shall be an amount equal to the average monthly number of children described in subsection (1) of this section who are attending the child care and education provider's eligible program, multiplied by an amount based upon the quality scale rating of such eligible program as follows:  Quality Scale Rating of Eligible Program Tax Credit Per Child Attending    Eligible Program   Step Five $750   Step Four $500   Step Three $250   Step Two $0   Step One $0  (3) A child care and education provider shall apply for the credit provided in this section by submitting an application to the department with the following information:(a) The number of children described in subsection (1) of this section who attended the child care and education provider's eligible program during each month of the most recently completed taxable year;(b) Documentation to show the quality scale rating of the child care and education provider's eligible program; and(c) Any other documentation required by the department.(4) Subject to subsection (5) of this section, if the department determines that the child care and education provider qualifies for tax credits under this section, it shall approve the application and certify the amount of credits approved to the child care and education provider.(5) The department shall consider applications in the order in which they are received and may approve tax credits under this section in any taxable year until the aggregate limit allowed under subsection (1) of section 77-3606 has been reached.(6) If the child care and education provider is (a) a partnership, (b) a limited liability company, (c) a corporation having an election in effect under subchapter S of the Internal Revenue Code of 1986, as amended, or (d) an estate or trust, the tax credit provided in this section may be distributed in the same manner and proportion as the partner, member, shareholder, or beneficiary reports the partnership, limited liability company, subchapter S corporation, estate, or trust income.(7) The credit provided in this section shall be available for taxable years beginning or deemed to begin on or after January 1, 2017, and before January 1, 2022, under the Internal Revenue Code of 1986, as amended.Source  Laws 2016, LB889, § 4;  Laws 2020, LB266, § 3.  Cross References  Nebraska Revenue Act of 1967, see section 77-2701.
NE Code § 77-3605 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3605 - Eligible staff member; income tax credit; application; contents; approval.

77-3605.  Eligible staff member; income tax credit; application; contents; approval.(1) An eligible staff member may apply to the department to receive a refundable tax credit against the income tax imposed by the Nebraska Revenue Act of 1967. The amount of the credit shall be based on the eligible staff member’s classification under subsection (4) of section 71-1962 as follows:  Eligible Staff Member's Classification Tax Credit   Level Four $1,500   Level Three $1,250   Level Two $750   Level One $500  (2) An eligible staff member shall apply for the credit provided in this section by submitting an application to the department with the following information:(a) The eligible staff member’s name and place of employment;(b) An attestation form provided by the Nebraska Early Childhood Professional Record System verifying the level at which the eligible staff member is classified under subsection (4) of section 71-1962; and(c) Any other documentation required by the department.(3) Subject to subsection (4) of this section, if the department determines that the eligible staff member qualifies for tax credits under this section, it shall approve the application and certify the amount of credits approved to the eligible staff member.(4) The department shall consider applications in the order in which they are received and may approve tax credits under this section in any taxable year until the aggregate limit allowed under subsection (1) of section 77-3606 has been reached.(5) The credit provided in this section shall be available for taxable years beginning or deemed to begin on or after January 1, 2017, and before January 1, 2022, under the Internal Revenue Code of 1986, as amended.(6) For taxable years beginning or deemed to begin on or after January 1, 2018, and before January 1, 2022, under the Internal Revenue Code of 1986, as amended, the Tax Commissioner shall adjust the credit amounts provided for in subsection (1) of this section by the percentage change in the Consumer Price Index for All Urban Consumers, as prepared by the United States Department of Labor, Bureau of Labor Statistics, for the twelve-month period ending on August 31 of the year preceding the taxable year.Source Laws 2016, LB889, § 5. Cross References  Nebraska Revenue Act of 1967, see section 77-2701.
NE Code § 77-3606 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3606 - Department; limit on credits; claiming credit; procedure; fraud or misrepresentation; disallowance of credit.

77-3606.  Department; limit on credits; claiming credit; procedure; fraud or misrepresentation; disallowance of credit.(1) The department may approve tax credits under the School Readiness Tax Credit Act each taxable year until the total amount of credits approved for the taxable year reaches five million dollars.(2) A child care and education provider shall claim any tax credits granted under the act by attaching the tax credit certification received from the department under section 77-3604 to the child care and education provider’s tax return. An eligible staff member shall claim any tax credits granted under the act by attaching the tax credit certification received from the department under section 77-3605 to the eligible staff member’s tax return.(3) If the department finds that a person has obtained a credit by fraud or misrepresentation, the credits shall be disallowed and the taxpayer’s state income tax for such taxable year shall be increased by the amount necessary to recapture the credit.(4) Credits granted to a taxpayer, but later disallowed, may be recovered by the department within three years from the end of the year in which the credit was claimed.Source Laws 2016, LB889, § 6.
NE Code § 77-3607 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3607 - Rules and regulations.

77-3607.  Rules and regulations.The department may adopt and promulgate rules and regulations to carry out the School Readiness Tax Credit Act.Source Laws 2016, LB889, § 7.
NE Code § 77-3701 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3701 - Mobile home, defined.

77-3701.  Mobile home, defined.For purposes of sections 77-3701 to 77-3708, unless the context otherwise requires, mobile home shall mean every portable or relocatable device of any description, without motive power, and designed for living quarters, whether or not permanently attached to the land, but shall not include a cabin trailer registered for operation upon the highways of this state.Source   Laws 1981, LB 168, § 1;   Laws 1992, LB 1063, § 195;   Laws 1992, Second Spec. Sess., LB 1, § 166.
NE Code § 77-3706 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3706 - Owner, lessee, or manager of land; report mobile homes; form; contents of report; failure to report; penalty.

77-3706.  Owner, lessee, or manager of land; report mobile homes; form; contents of report; failure to report; penalty.The owner, lessee, or manager of land upon which is parked or located a mobile home, shall report by January 15 of each year to the county assessor, upon forms sent by the county assessor, in the county in which such land is located all mobile homes located thereon as of January 1 of each year, the year, make, model, and size of each mobile home, the name, post office address of the owner or occupant thereof, and the date the mobile home was first parked or located on such land. Failure to make any report required by this section shall result in cancellation of the permit issued and forfeiture of the fee paid pursuant to section 77-3707.Source   Laws 1959, c. 303, § 8, p. 1134;   R.R.S.1943, § 60-1608;   Laws 1969, c. 519, § 1, p. 2131;   Laws 1969, c. 516, § 13, p. 2126;   R.S.1943, (1978), § 60-1609;   Laws 1981, LB 168, § 7.
NE Code § 77-3707 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3707 - Owner, lessee, or manager of land; permit; fee; disbursement; annual renewal.

77-3707.  Owner, lessee, or manager of land; permit; fee; disbursement; annual renewal.Every owner, lessee, or manager of land upon which are located or to be located two or more mobile homes shall obtain a permit therefor from the county treasurer upon payment of an annual fee of five dollars which shall be deposited in the county general fund. Such annual permit shall be renewed during January of each year. Application for such permit shall be made on forms prescribed and furnished by the Tax Commissioner. If the applicant is an individual, the application for a permit shall include the applicant's social security number.Source   Laws 1969, c. 516, § 14, p. 2126;   Laws 1977, LB 396, § 1;   R.S.1943, (1978), § 60-1609.01;   Laws 1981, LB 168, § 8;   Laws 1997, LB 752, § 215.
NE Code § 77-3708 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3708 - Mobile home; movement on road or highway; permit; conditions.

77-3708.  Mobile home; movement on road or highway; permit; conditions.A mobile home may not be moved upon any road or highway in the state without first obtaining a movement permit as required by law for the movement of any oversize vehicle. No movement permit shall be issued by any governmental agency charged with issuance thereof unless a tax certificate issued by the county treasurer showing payment of all taxes due or to become due because of the location of such mobile home in such county on assessment day is displayed by the owner. A tax certificate shall not be required if the movement contemplated is between a manufacturer and a licensed dealer or between two licensed dealers or between a licensed dealer's place of business or storage area and a bona fide customer to whom title to the mobile home has passed or does pass within a reasonable time after movement. For the purposes of this section, taxes and fees shall include those of all governmental subdivisions. Nothing in this section shall alter or amend any other existing regulations, rules, or statutes governing the movement of mobile homes.Source   Laws 1969, c. 516, § 16, p. 2126;   R.S.1943, (1978), § 60-1611;   Laws 1981, LB 168, § 9.
NE Code § 77-3709 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3709 - Violations; penalty.

77-3709.  Violations; penalty.Any person violating any of the provisions of section 77-3706, 77-3707, or 77-3708 shall be guilty of a Class IV misdemeanor.Source   Laws 1959, c. 303, § 10, p. 1134;   R.R.S.1943, § 60-1610;   Laws 1969, c. 516, § 17, p. 2128;   Laws 1977, LB 39, § 97;   R.S.1943, (1978), § 60-1612;   Laws 1981, LB 168, § 10.
NE Code § 77-3710 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3710 - Sections, how construed.

77-3710.  Sections, how construed.Nothing in sections 77-3706, 77-3707, and 77-3708 shall be construed as altering or affecting in any manner, any zoning, planning, building or land-use, laws, ordinances, rules, or regulations.Source   Laws 1969, c. 516, § 18, p. 2128;   R.S.1943, (1978), § 60-1613;   Laws 1981, LB 168, § 11.
NE Code § 77-3802 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3802 - Franchise tax imposed.

77-3802.  Franchise tax imposed.(1) There is hereby imposed for each taxable year for the privilege of doing business in this state a franchise tax on all financial institutions with business locations in this state. Such franchise tax shall be based on the average deposits of the financial institution.(2) The amount of the tax imposed by this section shall be the number of cents, as determined by section 77-3803, multiplied by the amount of average deposits of the financial institution in thousands of dollars.(3) The franchise tax imposed by this section shall not exceed the limitation amount prescribed in section 77-3804.(4) Each financial institution shall file a separate franchise tax return.Source  Laws 1986, LB 774, § 2.
NE Code § 77-3803 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3803 - Franchise tax; rate.

77-3803.  Franchise tax; rate.The rate of tax on deposits shall be twelve and three-tenths times the limitation rate as determined in section 77-3804, expressed in cents and rounded to the nearest cent.Source  Laws 1986, LB 774, § 3.
NE Code § 77-3804 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3804 - Franchise tax; limitation rate; limitation amount.

77-3804.  Franchise tax; limitation rate; limitation amount.(1) The limitation rate shall be forty-eight and eight-tenths percent of the maximum corporate income tax rate in effect for the taxable year, as prescribed in section 77-2734.02, rounded to the nearest hundredth of one percent.(2) The limitation amount shall be the product of the net financial income of the financial institution multiplied by the limitation rate.Source  Laws 1986, LB 774, § 4.
NE Code § 77-3805 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3805 - Franchise tax; multistate financial institution; computation.

77-3805.  Franchise tax; multistate financial institution; computation.If a financial institution is subject to tax in more than one state:(1) The tax imposed in section 77-3802 shall be based on the amount of average deposits connected with the financial institution's operations in this state. Such deposits shall be (a) deposits which are accepted at the financial institution's offices located in this state plus (b) deposits which are solicited from residents in this state even if accepted at an office of the financial institution outside of this state; and(2) The limitation on the tax prescribed in subdivision (2) of section 77-3804 shall be computed using the portion of the net financial income of the financial institution that is apportioned to this state through the use of the property and payroll factors contained in sections 77-2734.12 and 77-2734.13.Source  Laws 1986, LB 774, § 5.
NE Code § 77-3806 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3806 - Franchise tax; filing requirements; general provisions applicable; refunds; credit.

77-3806.  Franchise tax; filing requirements; general provisions applicable; refunds; credit.(1) The tax return shall be filed and the total amount of the franchise tax shall be due on the fifteenth day of the third month after the end of the taxable year. No extension of time to pay the tax shall be granted. If the Tax Commissioner determines that the amount of tax can be computed from available information filed by the financial institutions with either state or federal regulatory agencies, the Tax Commissioner may, by regulation, waive the requirement for the financial institutions to file returns.(2) Sections 77-2714 to 77-27,135 relating to deficiencies, penalties, interest, the collection of delinquent amounts, and appeal procedures for the tax imposed by section 77-2734.02 shall also apply to the tax imposed by section 77-3802. If the filing of a return is waived by the Tax Commissioner, the payment of the tax shall be considered the filing of a return for purposes of sections 77-2714 to 77-27,135.(3) No refund of the tax imposed by section 77-3802 shall be allowed unless a claim for such refund is filed within ninety days of the date on which (a) the tax is due or was paid, whichever is later, (b) a change is made to the amount of deposits or the net financial income of the financial institution by a state or federal regulatory agency, or (c) the Nebraska Investment Finance Authority issues an eligibility statement to the financial institution pursuant to the Affordable Housing Tax Credit Act.(4) Any such financial institution shall receive a credit on the franchise tax as provided under the Affordable Housing Tax Credit Act, the Community Development Assistance Act, the Nebraska Job Creation and Mainstreet Revitalization Act, the Nebraska Property Tax Incentive Act, and the New Markets Job Growth Investment Act.Source   Laws 1986, LB 774, § 6;   Laws 1990, LB 1241, § 16;  Laws 2001, LB 433, § 7;  Laws 2007, LB367, § 25;  Laws 2012, LB1128, § 25;  Laws 2014, LB191, § 21;  Laws 2016, LB884, § 22;  Laws 2020, LB1107, § 135.  Cross References   Affordable Housing Tax Credit Act, see section 77-2501.  Community Development Assistance Act, see section 13-201.  Nebraska Job Creation and Mainstreet Revitalization Act, see section 77-2901.  Nebraska Property Tax Incentive Act, see section 77-6701.  New Markets Job Growth Investment Act, see section 77-1101.
NE Code § 77-3807 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3807 - Tax Commissioner; powers and duties.

77-3807.  Tax Commissioner; powers and duties.(1) The Tax Commissioner shall prescribe the necessary forms and the supporting documentation to be filed for the reporting and payment of the tax imposed by section 77-3802 and for the calculation of credits allowable under subsection (5) of section 77-2715.07.(2) The Tax Commissioner shall adopt and promulgate rules and regulations to carry out sections 77-3801 to 77-3807.(3) The Tax Commissioner may use electronic funds transfers to collect the tax imposed by section 77-3802 or to pay any refunds allowed under section 77-3806. The use of electronic funds transfers shall not change the rights of any party from the rights such party would have if a different method of payment is used.Source   Laws 1986, LB 774, § 7;  Laws 2007, LB456, § 3.
NE Code § 77-3901 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3901 - Act, how cited.

77-3901.  Act, how cited.Sections 77-3901 to 77-3908 shall be known and may be cited as the Uniform State Tax Lien Registration and Enforcement Act.Source   Laws 1986, LB 1027, § 214;   Laws 1993, LB 345, § 74;  Laws 2004, LB 811, § 1.