reglab/statecodes huggingface dataset:
2023 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
$1,200
Step Four
$1,000
Step Three
$800
Step Two
$600
Step One
$400
(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, 2024, under the Internal Revenue Code of 1986, as amended.
Source
Laws 2016, LB889, § 4;
Laws 2020, LB266, § 3;
Laws 2023, LB754, § 17.
Effective Date: June 1, 2023
Cross References
Nebraska Revenue Act of 1967, see section 77-2701.
2023 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 Five
$3,500
Level Four
$3,200
Level Three
$2,900
Level Two
$2,600
Level One
$2,300
(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, 2024, under the Internal Revenue Code of 1986, as amended.
(6) For taxable years beginning or deemed to begin on or after January 1, 2025, 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;
Laws 2023, LB754, § 18.
Effective Date: June 1, 2023
Cross References
Nebraska Revenue Act of 1967, see section 77-2701.
2023 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 seven million five hundred thousand 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;
Laws 2023, LB754, § 19.
Effective Date: June 1, 2023
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 Higher Blend Tax Credit 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;
Laws 2022, LB1261, § 15.
Cross References
Affordable Housing Tax Credit Act, see section 77-2501.
Community Development Assistance Act, see section 13-201.
Nebraska Higher Blend Tax Credit Act, see section 77-7001.
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.
2023 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.
2023 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.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3902 - Terms, defined.

77-3902.
Terms, defined.
For purposes of the Uniform State Tax Lien Registration and Enforcement Act:
(1) Appropriate filing officer means (a) with respect to real property subject to a tax lien, the register of deeds of the county or counties in which the real property is situated and (b) with respect to personal property subject to a tax lien, the Secretary of State; and
(2) Any reference to tax, taxes, fee, or tax program shall be construed to include any tax, fee, or in-lieu-of-tax contribution which is imposed by the laws of this state and administered or collected and enforced by the Tax Commissioner or Commissioner of Labor, unless a tax lien is otherwise provided for by law.
Source
Laws 1986, LB 1027, § 215;
Laws 1987, LB 523, § 31;
Laws 1995, LB 490, § 178;
Laws 1998, LB 1321, § 99;
Laws 1999, LB 165, § 3;
Laws 1999, LB 550, § 45;
Laws 2007, LB334, § 88.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3907 - Demand upon security; authorized; abatement; when.

77-3907.
Demand upon security; authorized; abatement; when.
(1) To enforce collection of any tax not paid when due, the Tax Commissioner or Commissioner of Labor may make demand upon any security which is provided for by law and which has been submitted to the Tax Commissioner or Commissioner of Labor on behalf of the person liable for the tax, together with any interest, penalties, additions to tax, and costs thereon. The security may, if necessary, be sold by the Tax Commissioner or Commissioner of Labor in the manner provided by section 77-27,131.
(2) The Tax Commissioner or Commissioner of Labor may abate the unpaid portion of the assessment of any tax, or other liability in respect thereof, if he or she determines that the administration and collection costs involved would not warrant collection of the amount due.
Source
Laws 1986, LB 1027, § 220;
Laws 1995, LB 490, § 183;
Laws 1999, LB 165, § 8;
Laws 2007, LB334, § 93.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3908 - Actions prohibited; construction of act.

77-3908.
Actions prohibited; construction of act.
(1) No injunction or writ of mandamus or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this state to enjoin the collection of any tax, fee, or any amount of tax required to be collected under any tax program administered by the Tax Commissioner or Commissioner of Labor.
(2) The methods of enforcement and collection provided in the Uniform State Tax Lien Registration and Enforcement Act, including distraint and sale, shall be fully independent so that pursuit of any one method shall not be conditioned upon pursuit of any other, nor shall pursuit of any one method in any way affect or limit the right of the Tax Commissioner or Commissioner of Labor to subsequently pursue any of the other methods of enforcement or collection.
Source
Laws 1986, LB 1027, § 221;
Laws 1995, LB 490, § 184;
Laws 1999, LB 165, § 9;
Laws 2007, LB334, § 94.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3910 - Tax Commissioner; agreement with financial institution authorized; report.

77-3910.
Tax Commissioner; agreement with financial institution authorized; report.
The Tax Commissioner may enter into an agreement with one or more financial institutions in this state to levy upon personal property belonging to a taxpayer in accordance with the Uniform State Tax Lien Registration and Enforcement Act and in any medium and format to which the Tax Commissioner and the financial institution have agreed. The Tax Commissioner shall issue a report to the Revenue Committee of the Legislature, the Clerk of the Legislature, and the Governor by November 1, 2015, containing the Tax Commissioner's preliminary findings regarding implementation of this section and recommendations for any needed changes. The report submitted to the committee and to the Clerk of the Legislature shall be submitted electronically.
Source
Laws 2014, LB33, § 1.
Cross References
Uniform State Tax Lien Registration and Enforcement Act, see section 77-3901.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4001 - Act, how cited.

77-4001.
Act, how cited.
Sections 77-4001 to 77-4025 shall be known and may be cited as the Tobacco Products Tax Act.
Source
Laws 1987, LB 730, § 1;
Laws 2009, LB89, § 1;
Laws 2023, LB727, § 88.
Operative Date: January 1, 2024
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4002 - Definitions; where found.

77-4002.
Definitions; where found.
For purposes of the Tobacco Products Tax Act, unless the context otherwise requires, the definitions found in sections 77-4003 to 77-4007 shall be used.
Source
Laws 1987, LB 730, § 2;
Laws 2009, LB89, § 2;
Laws 2023, LB727, § 89.
Operative Date: January 1, 2024
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4003.01 - Consumable material, defined.

77-4003.01.
Consumable material, defined.
Consumable material means any liquid solution or other material containing nicotine that is depleted as an electronic nicotine delivery system is used.
Source
Laws 2023, LB727, § 90.
Operative Date: January 1, 2024
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4003.02 - Electronic nicotine delivery system, defined.

77-4003.02.
Electronic nicotine delivery system, defined.
Electronic nicotine delivery system has the same meaning as in section 28-1418.01.
Source
Laws 2023, LB727, § 91.
Operative Date: January 1, 2024
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4004 - First owner, defined.

77-4004.
First owner, defined.
First owner shall mean any person:
(1) Engaged in the business of selling tobacco products in this state who brings or causes to be brought into this state from outside this state any tobacco products for sale in this state, including a retailer who purchases directly from suppliers outside this state who are not licensed pursuant to subsection (2) of section 77-4009;
(2) Who makes, manufactures, or fabricates tobacco products in this state for sale in this state; or
(3) Engaged in business outside this state who ships or transports tobacco products to retailers in this state and who becomes licensed pursuant to subsection (2) of section 77-4009.
Source
Laws 1987, LB 730, § 4.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4007 - Tobacco products, defined.

77-4007.
Tobacco products, defined.
Tobacco products shall mean (1) cigars, (2) cheroots, (3) stogies, (4) periques, (5) granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco, (6) snuff, (7) snuff flour, (8) cavendish, (9) plug and twist tobacco, (10) fine cut and other chewing tobacco, (11) shorts, refuse scraps, clippings, cuttings, and sweepings of tobacco, (12) other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise or both for chewing and smoking, and (13) electronic nicotine delivery systems, except that tobacco products shall not mean cigarettes as defined in section 77-2601.
Source
Laws 1987, LB 730, § 7;
Laws 2023, LB727, § 92.
Operative Date: January 1, 2024
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4008 - Tax imposed; payment.

77-4008.
Tax imposed; payment.
(1)(a) A tax is hereby imposed upon the first owner of tobacco products to be sold in this state.
(b) The tax on snuff shall be forty-four cents per ounce and a proportionate tax at the like rate on all fractional parts of an ounce. Such tax shall be computed based on the net weight as listed by the manufacturer.
(c) The tax on an electronic nicotine delivery system containing three milliliters or less of consumable material shall be five cents per milliliter of consumable material and a proportionate tax at the like rate on all fractional parts of a milliliter.
(d) The tax on an electronic nicotine delivery system containing more than three milliliters of consumable material shall be ten percent of (i) the purchase price of such electronic nicotine delivery system paid by the first owner or (ii) the price at which the first owner who made, manufactured, or fabricated the electronic nicotine delivery system sells the item to others.
(e) For electronic nicotine delivery systems in the possession of retail dealers for which tax has not been paid, the tax under this subsection shall be imposed at the earliest time the retail dealer: (i) Brings or causes to be brought into the state any electronic nicotine delivery system for sale; (ii) makes, manufactures, or fabricates any electronic nicotine delivery system in this state for sale in this state; or (iii) sells any electronic nicotine delivery system to consumers within this state.
(f) The tax on tobacco products other than snuff and electronic nicotine delivery systems shall be twenty percent of (i) the purchase price of such tobacco products paid by the first owner or (ii) the price at which a first owner who made, manufactured, or fabricated the tobacco product sells the items to others.
(g) The tax on tobacco products shall be in addition to all other taxes.
(2) Whenever any person who is licensed under section 77-4009 purchases tobacco products from another person licensed under section 77-4009, the seller shall be liable for the payment of the tax.
(3) Amounts collected pursuant to this section shall be used and distributed pursuant to section 77-4025.
Source
Laws 1987, LB 730, § 8;
Laws 2002, LB 1085, § 20;
Laws 2003, LB 759, § 24;
Laws 2009, LB89, § 4;
Laws 2023, LB727, § 93.
Operative Date: January 1, 2024
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4009 - License required; when; application; contents.

77-4009.
License required; when; application; contents.
(1) Each first owner of tobacco products to be sold in this state shall be licensed by the Tax Commissioner. Every application for such license shall be made on a form prescribed by the Tax Commissioner. The application shall include: (a) The name and address of the applicant or, if the applicant is a firm, partnership, limited liability company, or association, the name and address of each of its members or, if the applicant is a corporation, the name and address of each of its officers and the address of its principal place of business; (b) the location of the place of business to be licensed; and (c) such other information as the Tax Commissioner may require for the purpose of administering the Tobacco Products Tax Act.
(2) A person outside of this state who ships or transports tobacco products to any person in this state to be sold in this state may make application for a license and be granted such a license by the Tax Commissioner. If a license is granted, such person shall be subject to the Tobacco Products Tax Act and shall be entitled to act as a licensee. A person outside this state who receives a license shall have established sufficient contact with this state for the exercise of personal jurisdiction over the person in any matter or issue arising under the act.
Source
Laws 1987, LB 730, § 9;
Laws 1993, LB 121, § 516.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4010 - Application; place of business; fee.

77-4010.
Application; place of business; fee.
An application for a license shall be required for each place of business of a first owner and shall be accompanied by a fee of twenty-five dollars. Such license shall be a continuing license unless the license is revoked, canceled, or suspended, and the fees shall be nonrefundable.
Source
Laws 1987, LB 730, § 10.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4011 - Issuance of license; rights.

77-4011.
Issuance of license; rights.
Upon receipt of an application in proper form and payment of the fee, the Tax Commissioner shall issue a license to the applicant, except as provided in section 77-4013. The license shall permit the applicant to whom it is issued to engage in business at the place of business shown on the license. A license shall not be assignable, shall be valid only for the person in whose name it is issued, and shall be valid unless suspended, canceled, or revoked by the Tax Commissioner.
Source
Laws 1987, LB 730, § 11.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4012 - License; revoke, cancel, or suspend; procedure.

77-4012.
License; revoke, cancel, or suspend; procedure.
The Tax Commissioner may revoke, cancel, or suspend any license for a violation of the Tobacco Products Tax Act or any rule or regulation adopted and promulgated by the Tax Commissioner in administering the act. If a license is revoked, canceled, or suspended, the licensee shall immediately surrender such license to the Tax Commissioner. No determination of revocation, cancellation, or suspension shall be made until notice has been given and a hearing has been held by the Tax Commissioner as provided in section 77-4019, if requested by the licensee.
Source
Laws 1987, LB 730, § 12.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4013 - License; restoration; fee.

77-4013.
License; restoration; fee.
The Tax Commissioner may restore licenses which have been revoked, canceled, or suspended, but the Tax Commissioner shall not issue a new license after the revocation of such a license unless he or she is satisfied that the former licensee will comply with the Tobacco Products Tax Act. A person whose license has previously been revoked, canceled, or suspended shall pay the Tax Commissioner a fee of twenty-five dollars for the issuance of a license after each revocation, cancellation, or suspension.
Source
Laws 1987, LB 730, § 13.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4014 - Licensee; file return; contents; pay tax.

77-4014.
Licensee; file return; contents; pay tax.
(1) On or before the tenth day of each calendar month, every person licensed under subsection (1) of section 77-4009 shall file a return with the Tax Commissioner showing either the quantity and the price of each tobacco product brought or caused to be brought into this state for sale or the quantity and the price of each tobacco product made, manufactured, or fabricated in this state for sale in this state, whichever is applicable, during the preceding calendar month. For snuff, such return shall also include the net weight as listed by the manufacturer.
(2) Every person licensed pursuant to subsection (2) of section 77-4009 shall, in the manner described in subsection (1) of this section, file a return showing in detail the different kinds, quantity, and wholesale sales price of each tobacco product shipped or transported to retailers in this state to be sold by such retailers during the preceding calendar month. For snuff, such return shall also include the net weight as listed by the manufacturer.
(3) Returns shall be made upon forms furnished and prescribed by the Tax Commissioner. Each return shall be accompanied by a remittance for the full tax liability shown, less an amount of such liability equal to any amount allowed a payer of the sales and use tax pursuant to subdivision (1)(d) of section 77-2708 as compensation to reimburse the licensee for his or her expenses incurred in complying with the Tobacco Products Tax Act.
Source
Laws 1987, LB 730, § 14;
Laws 2002, Second Spec. Sess., LB 32, § 4;
Laws 2009, LB89, § 5.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4015 - Return; review; deficiency; notice.

77-4015.
Return; review; deficiency; notice.
As soon as practicable after any return is filed, the Tax Commissioner shall examine the return. If the Tax Commissioner, in his or her judgment, finds that the return is incorrect and any amount of tax due from the licensee is unpaid, he or she shall notify the licensee of the deficiency. Such notice shall be mailed to the licensee.
Source
Laws 1987, LB 730, § 15;
Laws 2012, LB727, § 49.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4016 - Failure to file return; return and assessment by Tax Commissioner; notice.

77-4016.
Failure to file return; return and assessment by Tax Commissioner; notice.
(1) If any licensee fails to file a return within the time prescribed, the Tax Commissioner may make a return for the licensee from his or her own knowledge and from such information as he or she can obtain through investigation and inspection or otherwise and shall assess a tax on such basis.
(2) Such tax shall be paid within ten days after the Tax Commissioner mails a written notice of the amount to the licensee. Any such return and assessment made by the Tax Commissioner on account of the failure of the licensee to make a return shall be deemed prima facie correct and valid, and the licensee shall have the burden of establishing that such return and assessment is incorrect or invalid in any action or proceeding based on such return and assessment.
Source
Laws 1987, LB 730, § 16;
Laws 2012, LB727, § 50.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4017 - Licensee; records; inspection of business.

77-4017.
Licensee; records; inspection of business.
(1) Every licensee shall keep complete and accurate records for all places of business, including itemized invoices of tobacco products (a) held, purchased, manufactured, or brought in or caused to be brought into this state or (b) for a licensee located outside of this state, shipped or transported to retailers in this state. For snuff, such records shall also include the net weight as listed by the manufacturer.
(2) All books, records, and other papers and documents required to be kept by this section shall be preserved for a period of at least three years after the due date of the tax imposed by the Tobacco Products Tax Act unless the Tax Commissioner, in writing, authorizes their destruction or disposal at an earlier date.
(3) At any time during usual business hours, duly authorized agents or employees of the Tax Commissioner may enter any place of business of a licensee and inspect the premises, the records required to be kept pursuant to this section, and the tobacco products contained in such place of business for purposes of determining whether or not such licensee is in full compliance with the act. Refusal to permit such inspection by a duly authorized agent or employee of the Tax Commissioner shall be grounds for revocation, cancellation, or suspension of the license.
Source
Laws 1987, LB 730, § 17;
Laws 2009, LB89, § 6.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4018 - Tax refund or credit.

77-4018.
Tax refund or credit.
When tobacco products for which the tax imposed by the Tobacco Products Tax Act has been reported and paid are (1) sold, shipped, or transported by the licensee to retailers, licensees, or ultimate consumers outside this state or (2) returned to the manufacturer by the licensee, a refund or credit of the tax shall be made to the licensee. For the purpose of making such credit or refund, the Tax Commissioner may issue a tax credit or may prepare a voucher showing the net amount of such refund due. The Tax Commissioner shall have a warrant drawn upon the State Treasurer for the amount of any such refund certified by the Tax Commissioner.
Source
Laws 1987, LB 730, § 18.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4019 - Hearing; procedure.

77-4019.
Hearing; procedure.
A licensee may request a hearing on any proposed notice of deficiency issued by the Tax Commissioner. A licensee may also request a hearing after notice that the Tax Commissioner intends to revoke, cancel, or suspend a license. Such request shall be made within twenty days after the receipt of the notice of deficiency or the notice that the Tax Commissioner intends to revoke, cancel, or suspend a license. At such hearing the Tax Commissioner, or any officer or employee of the Tax Commissioner designated in writing, may examine any books, papers, or memoranda bearing upon the matter at issue and require the attendance of any licensee or any officer or employee of such licensee having knowledge pertinent to such hearing. The Tax Commissioner or his or her designee shall have the power to administer oaths to persons testifying at such hearing.
During the hearing, the Tax Commissioner or his or her designee shall not be bound by the technical rules of evidence, and no informality in any proceeding or in the manner of taking testimony shall invalidate any order or decision made or approved by the Tax Commissioner.
Source
Laws 1987, LB 730, § 19.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4020 - Final decision; notification; appeal.

77-4020.
Final decision; notification; appeal.
Within a reasonable time after the hearing pursuant to section 77-4019, the Tax Commissioner shall make a final decision or final determination and notify the licensee by mail of such decision or determination. If any tax or additional tax becomes due, such notice shall be accompanied by a demand for payment of any tax due. A licensee may appeal the decision of the Tax Commissioner, and the appeal shall be in accordance with the Administrative Procedure Act.
Source
Laws 1987, LB 730, § 20;
Laws 1988, LB 352, § 162;
Laws 2012, LB727, § 51.
Cross References
Administrative Procedure Act, see section 84-920.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4021 - Recovery of tax, interest, or penalty; effect.

77-4021.
Recovery of tax, interest, or penalty; effect.
The Tax Commissioner may recover the amount of any tax, interest, or penalty imposed under the Tobacco Products Tax Act in a civil action. The Uniform State Tax Lien Registration and Enforcement Act shall apply to such taxes, interest, or penalties. The collection of such tax, interest, or penalty shall not be a bar to any criminal prosecution pursuant to section 77-4024.
Source
Laws 1987, LB 730, § 21.
Cross References
Uniform State Tax Lien Registration and Enforcement Act, see section 77-3901.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4022 - Tax; interest; penalty.

77-4022.
Tax; interest; penalty.
(1) Any tax imposed by section 77-4008 which is not paid on the due date shall become delinquent, and a penalty of twenty-five percent shall be added thereto, and shall bear interest at the rate prescribed by section 45-104.02, as such rate may from time to time be adjusted, from the due date until paid.
(2) In addition to the penalty provided in subsection (1) of this section, if the Tax Commissioner finds that a licensee has made a false and fraudulent return with intent to evade the Tobacco Products Tax Act, the Tax Commissioner shall assess a penalty of twenty-five percent of the entire tax due for which the false and fraudulent return was made, excluding interest.
Source
Laws 1987, LB 730, § 22;
Laws 1992, Fourth Spec. Sess., LB 1, § 39;
Laws 2014, LB33, § 5.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4024 - Violation; penalty.

77-4024.
Violation; penalty.
Any person who violates the Tobacco Products Tax Act or any person who sells, delivers, or accepts tobacco products with the intent to evade the act shall be guilty of a Class IV felony.
Source
Laws 1987, LB 730, § 24.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4025 - Tobacco Products Administration Cash Fund; created; use; investment.

77-4025.
Tobacco Products Administration Cash Fund; created; use; investment.
(1) There is hereby created a cash fund in the Department of Revenue to be known as the Tobacco Products Administration Cash Fund. All revenue collected or received by the Tax Commissioner from the license fees and taxes imposed by the Tobacco Products Tax Act shall be remitted to the State Treasurer for credit to the Tobacco Products Administration Cash Fund, except that all such revenue relating to electronic nicotine delivery systems shall be remitted to the State Treasurer for credit to the General Fund.
(2) All costs required for administration of the Tobacco Products Tax Act shall be paid from the Tobacco Products Administration Cash Fund. Credits and refunds allowed under the act shall be paid from the Tobacco Products Administration Cash Fund. Any receipts, after credits and refunds, in excess of the amounts sufficient to cover the costs of administration may be transferred to the General Fund at the direction of the Legislature.
(3) Any money in the Tobacco Products Administration Cash 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 1987, LB 730, § 25;
Laws 1989, LB 258, § 12;
Laws 1994, LB 1066, § 85;
Laws 2002, LB 1085, § 21;
Laws 2002, LB 1310, § 10;
Laws 2009, LB89, § 7;
Laws 2023, LB727, § 94.
Operative Date: January 1, 2024
Cross References
Nebraska Capital Expansion Act, see section 72-1269.
Nebraska State Funds Investment Act, see section 72-1260.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4101 - Act, how cited.

77-4101.
Act, how cited.
Sections 77-4101 to 77-4112 shall be known and may be cited as the Employment and Investment Growth Act.
Source
Laws 1987, LB 775, § 1;
Laws 1988, LB 1234, § 3;
Laws 1998, LB 1104, § 19;
Laws 1999, LB 539, § 4.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4102 - Legislative findings.

77-4102.
Legislative findings.
(1) The Legislature hereby finds and declares that:
(a) Current economic conditions in the State of Nebraska have resulted in unemployment, outmigration of people, loss of jobs, and difficulty in attracting and retaining business operations; and
(b) Major revisions in Nebraska's tax structure are necessary to accomplish economic revitalization of Nebraska and to be competitive with other states involved in economic revitalization and development.
(2) It is the policy of this state to make revisions in Nebraska's tax structure in order to encourage new businesses to relocate to Nebraska, retain existing businesses and aid in their expansion, promote the creation and retention of new jobs in Nebraska, and attract and retain investment capital in the State of Nebraska.
Source
Laws 1987, LB 775, § 2.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4103.01 - Qualified employee leasing company; employees; duty.

77-4103.01.
Qualified employee leasing company; employees; duty.
An employee of a qualified employee leasing company shall be considered to be an employee of the client-lessee for purposes of the Employment and Investment Growth Act if the employee performs services for the client-lessee. A qualified employee leasing company shall provide the Department of Revenue access to the records of employees leased to the client-lessee.
Source
Laws 1999, LB 539, § 6.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4104.01 - Incentives; credits or benefits; limitation.

77-4104.01.
Incentives; credits or benefits; limitation.
The following transactions or activities shall not create any credits or allow any benefits under the Employment and Investment Growth Act except as specifically allowed by this section:
(1) The acquisition of a business which is continued by the taxpayer and which was operated in this state during the three hundred sixty-six days prior to the date of application or the date of acquisition, whichever is later. All employees of the acquired business during such period shall be considered base-year employees, and the compensation paid during the base year or the year before acquisition, whichever is later shall be the base-year compensation. Any investment in the acquisition of such business shall be considered as being made before the date of application;
(2) The moving of a business from one location to another, which business was operated in this state during the three hundred sixty-six days prior to the date of application. All employees of the business during such three hundred sixty-six days shall be considered base-year employees;
(3) The purchase or lease of any property which was previously owned by the taxpayer or a related person. The first purchase by either the taxpayer or a related person shall be treated as investment if the item was first placed in service in this state after the date of the application;
(4) The renegotiation of any lease in existence on the date of application which does not materially change any of the terms of the lease, other than the expiration date, shall be presumed to be a transaction entered into for the purpose of generating benefits under the act and shall not be allowed in the computation of any benefit or the meeting of any required levels under the agreement;
(5) Any purchase or lease of property from a related person, except that the taxpayer will be allowed any benefits under the Employment and Investment Growth Act to which the related person would have been entitled on the purchase or lease of the property if the related person was considered the taxpayer;
(6) Any transaction entered into primarily for the purpose of receiving benefits under the act which is without a business purpose and does not result in increased economic activity in the state; and
(7) For applications received after April 16, 2004, any activity that results in benefits under the Ethanol Development Act.
Source
Laws 1988, LB 1234, § 6;
Laws 2004, LB 479, § 9.
Cross References
Ethanol Development Act, see section 66-1330.