reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-204 - Real estate taxes; when delinquent.

77-204.
Real estate taxes; when delinquent.
One-half of the taxes due under section 77-203 shall become delinquent on May 1 and the second half on September 1 next following the date the taxes become due, except that in counties having a population of more than one hundred thousand, the first half shall become delinquent April 1 and the second half August 1 next following the date the taxes become due.
Source
Laws 1903, c. 73, § 150, p. 442;
R.S.1913, § 6479;
C.S.1922, § 6002;
Laws 1925, c. 43, § 10, p. 172;
C.S.1929, § 77-1907;
Laws 1933, c. 134, § 1, p. 513;
Laws 1935, c. 151, § 1, p. 557;
Laws 1937, c. 167, § 2, p. 636;
Laws 1939, c. 98, § 2, p. 421;
Laws 1941, c. 157, § 2, p. 607;
C.S.Supp.,1941, § 77-1959;
R.S.1943, § 77-204;
Laws 1961, c. 373, § 1, p. 1148;
Laws 1965, c. 471, § 1, p. 1518;
Laws 1967, c. 497, § 1, p. 1689;
Laws 1987, LB 508, § 4.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-207 - Delinquent taxes; interest.

77-207.
Delinquent taxes; interest.
All delinquent taxes shall draw interest at a rate equal to the maximum rate of interest allowed per annum under section 45-104.01, as such rate may from time to time be adjusted by the Legislature, from the date they become delinquent, and the interest shall be collected the same as the tax upon which the interest accrues.
Source
Laws 1903, c. 73, § 150, p. 442;
R.S.1913, § 6479;
C.S.1922, § 6002;
Laws 1925, c. 43, § 10, p. 172;
C.S.1929, § 77-1907;
Laws 1933, c. 134, § 1, p. 513;
Laws 1935, c. 151, § 1, p. 557;
Laws 1937, c. 167, § 2, p. 636;
Laws 1939, c. 98, § 2, p. 421;
Laws 1941, c. 157, § 2, p. 607;
C.S.Supp.,1941, § 77-1959;
R.S.1943, § 77-207;
Laws 1969, c. 646, § 1, p. 2563;
Laws 1979, LB 84, § 1;
Laws 1980, LB 933, § 29;
Laws 1981, LB 167, § 38.
Annotations
Penalty of interest is that which the Legislature has fixed as an inducement to pay taxes. In re Estate of Rogers, 147 Neb. 1, 22 N.W.2d 297 (1946).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-208 - General taxes; lien on real estate; priority.

77-208.
General taxes; lien on real estate; priority.
The first lien upon real estate under section 77-203 shall take priority over all other encumbrances and liens thereon.
Source
Laws 1903, c. 73, § 17, p. 391;
R.S.1913, § 6305;
Laws 1921, c. 133, art. II, § 6, p. 547;
C.S.1922, § 5825;
C.S.1929, § 77-206;
R.S.1943, § 77-208.
Annotations
Special assessments are inferior to lien of general taxes. Polenz v. City of Ravenna, 145 Neb. 845, 18 N.W.2d 510 (1945); County of Garden v. Schaaf, 145 Neb. 676, 17 N.W.2d 874 (1945); Douglas County v. Shannon, 125 Neb. 783, 252 N.W. 199 (1934).
Irrigation district assessments are first lien on land, and are prior to existing mortgage lien. Flansburg v. Shumway, 117 Neb. 125, 219 N.W. 956 (1928).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-209 - Special assessments; lien on real estate; priority.

77-209.
Special assessments; lien on real estate; priority.
All special assessments, regularly assessed and levied as provided by law, shall be a lien on the real estate on which assessed, and shall take priority over all other encumbrances and liens thereon except the first lien of general taxes under section 77-203.
Source
Laws 1903, c. 73, § 18, p. 391;
R.S.1913, § 6306;
Laws 1921, c. 133, art. II, § 7, p. 548;
C.S.1922, § 5826;
C.S.1929, § 77-207;
R.S.1943, § 77-209.
Annotations
All special taxes are a lien, subject to the lien of general taxes, and superior to all other encumbrances and liens. Polenz v. City of Ravenna, 145 Neb. 845, 18 N.W.2d 510 (1945).
Proceeds of tax foreclosure are applied, first, to the payment of costs; second, to the payment of general taxes; and the remainder, if insufficient to pay special assessments, to be prorated equitably upon special assessments due. County of Garden v. Schaaf, 145 Neb. 676, 17 N.W.2d 874 (1945).
Charges for irrigation water sold and delivered are not special assessments for which a lien is given. Union Central Life Ins. Co. v. Cover, 137 Neb. 260, 289 N.W. 331 (1939).
On tax foreclosure, general taxes are superior to special assessments. Douglas County v. Shannon, 125 Neb. 783, 252 N.W. 199 (1934).
Where notice to landowners is not given, lien of special assessments will be held subject to liens of recorded mortgages. Board of Commissioners of Hamilton County v. Northwestern Mut. Life Ins. Co., 114 Neb. 596, 209 N.W. 256 (1926).
Lien for special assessments due to city was inferior to perfected lien of agency of United States. United States v. Hauff, 267 F.Supp. 390 (D. Neb. 1966).
Proceeds of sale of real estate of bankrupt corporation were allocated first to county for real estate taxes. In re Independent Truckers, Inc., 226 F.Supp. 440 (D. Neb. 1963).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-211 - Hospital which provides office building or office space; rent included in lieu of taxes; payment in lieu of taxes to county treasurer; allocation.

77-211.
Hospital which provides office building or office space; rent included in lieu of taxes; payment in lieu of taxes to county treasurer; allocation.
Any political subdivision, tax-exempt corporation, or proprietorship acting with respect to any hospital and which provides office buildings or office space to tenants who shall be engaged in private enterprise shall charge such tenants a sufficient amount of rent so that a portion of the rent payments shall be in lieu of taxes. Such payments in lieu of taxes shall be paid to the county treasurer to be allocated to the taxing units within which the property is located so that each shall receive, as in lieu of tax payments, the same amount that it would have received from such leased property if it were not exempt from taxation.
Source
Laws 1973, LB 294, § 1.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-212 - Hospitals providing for supportive medical services to patients; exempt from in lieu of tax payment.

77-212.
Hospitals providing for supportive medical services to patients; exempt from in lieu of tax payment.
Space provided for supportive medical services to patients in hospitals shall be exempt from section 77-211.
Source
Laws 1973, LB 294, § 2.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-360 - Department of Revenue; created; Tax Commissioner; chief executive officer.

77-360.
Department of Revenue; created; Tax Commissioner; chief executive officer.
There is hereby created and established a department of state government to be known as the Department of Revenue, of which the chief executive officer shall be the Tax Commissioner.
Source
Laws 1969, c. 630, § 1, p. 2532;
R.S.1943, (1976), § 77-340;
Laws 1980, LB 834, § 1.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-361 - Department of Revenue; functions and goals.

77-361.
Department of Revenue; functions and goals.
The functions and goals of the Department of Revenue shall be to: (1) Execute faithfully the revenue and property tax laws of the State of Nebraska; (2) provide for efficient, updated, and economical methods and systems of revenue accounting, reporting, enforcement, and related activities; and (3) continually seek to improve its system of administration to provide greater efficiency and convenience to this state's taxpayers.
Source
Laws 1980, LB 834, § 2;
Laws 2007, LB334, § 23.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-362 - Tax Commissioner; powers, duties, functions.

77-362.
Tax Commissioner; powers, duties, functions.
The Tax Commissioner, through the Department of Revenue, shall exercise those powers, duties, and functions vested in and administered by the Tax Commissioner.
Source
Laws 1969, c. 630, § 2, p. 2532;
R.S.1943, (1976), § 77-341;
Laws 1980, LB 834, § 3.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-362.01 - Tax amnesty; authorized; when.

77-362.01.
Tax amnesty; authorized; when.
If a federal tax amnesty law is enacted, the Tax Commissioner shall have the authority to duplicate the federal amnesty program in implementing a Nebraska tax amnesty program for all taxpayers owing any tax imposed by reason of or pursuant to authorization by any law of the State of Nebraska and collected by the Department of Revenue. The Tax Commissioner shall have the authority to waive any and all penalties and any and all interest on all delinquent taxes due and owing from any taxpayer.
Source
Laws 1986, LB 1027, § 213.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-362.02 - Department of Motor Vehicles; provide information to Department of Revenue.

77-362.02.
Department of Motor Vehicles; provide information to Department of Revenue.
In order to assist the Department of Revenue in carrying out its duties, the Department of Motor Vehicles shall provide information about individuals holding an operator's or driver's license or a state identification card under the Motor Vehicle Operator's License Act to the Department of Revenue in a manner agreed to by the Department of Revenue and the Department of Motor Vehicles. The information shall include:
(1) The individual's name;
(2) The individual's address of record;
(3) The individual's social security number, if available and permissible under law, and the individual's date of birth;
(4) The type of license, permit, or card held;
(5) The issuance date of the license, permit, or card;
(6) The expiration date of the license, permit, or card; and
(7) The status of the license, permit, or card.
The Department of Revenue may enter into agreements with the Director of Motor Vehicles to carry out this section.
Source
Laws 2010, LB879, § 5.
Cross References
Motor Vehicle Operator's License Act, see section 60-462.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-363 - Tax Commissioner; appointment; salary.

77-363.
Tax Commissioner; appointment; salary.
The Governor shall nominate, and, with the advice and consent of the Legislature, shall appoint a Tax Commissioner and shall fix his or her salary.
Source
Laws 1921, c. 133, art. III, § 1, p. 548;
C.S.1922, § 5827;
C.S.1929, § 77-301;
R.S.1943, § 77-301;
Laws 1951, c. 258, § 1, p. 883;
Laws 1957, c. 367, § 6, p. 1291;
Laws 1963, c. 442, § 1, p. 1462;
Laws 1967, c. 612, § 1, p. 2059;
R.S.1943, (1976), § 77-301;
Laws 1980, LB 834, § 4.
Annotations
Chapter 63, Laws 1933, reducing salaries of state officers, was unconstitutional as to heads of departments for failure to comply with section 14, Article III, of the Constitution respecting amendments. State ex rel. Taylor v. Hall, 129 Neb. 669, 262 N.W. 835 (1935); State ex rel. Day v. Hall, 129 Neb. 699, 262 N.W. 850 (1935).
Sec. 28, Art. IV, of the Constitution is self-executing and, together with this section, constitute a Tax Commissioner and administrative agency which may appeal from orders of county boards of equalization. State v. Odd Fellows Hall Assn., 123 Neb. 440, 243 N.W. 616 (1932).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-364 - Tax Commissioner; vacancy; removal by Governor.

77-364.
Tax Commissioner; vacancy; removal by Governor.
In case of vacancy in the office of Tax Commissioner by death, resignation, or otherwise, the Governor shall make a temporary appointment until the next session of the Legislature, when the vacancy for the unexpired term shall be filled in the manner provided in section 77-363. The Tax Commissioner may be removed by the Governor, following a public hearing, if requested by the Tax Commissioner.
Source
Laws 1921, c. 133, art. III, § 2, p. 548;
C.S.1922, § 5828;
C.S.1929, § 77-302;
R.S.1943, § 77-302;
Laws 1951, c. 258, § 2, p. 883;
Laws 1965, c. 459, § 16, p. 1460;
R.S.1943, (1976), § 77-302;
Laws 1980, LB 834, § 5.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-365 - Revenue administration; Tax Commissioner; creation of divisions and bureaus; relationships with taxpayers.

77-365.
Revenue administration; Tax Commissioner; creation of divisions and bureaus; relationships with taxpayers.
The Tax Commissioner shall establish, consistent with the laws of the State of Nebraska, such divisions or bureaus or other subdivisions within the office of the Tax Commissioner as he or she may find necessary or desirable to maintain adequate and effective relationships with taxpayers and to improve the administration of the tax laws of this state.
Source
Laws 1965, c. 459, § 7, p. 1457;
R.S.1943, (1976), § 77-326;
Laws 1980, LB 834, § 6.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-366 - Tax Commissioner; officers and employees; deputies; bond or insurance; powers.

77-366.
Tax Commissioner; officers and employees; deputies; bond or insurance; powers.
(1) The Tax Commissioner shall appoint or employ deputies, investigators, inspectors, agents, security personnel, and other persons as he or she deems necessary to administer and effectively enforce all provisions of the revenue and property tax laws of this state. The appointed personnel shall hold office at the pleasure of the Tax Commissioner. Any appointed or employed personnel shall perform the duties assigned by the Tax Commissioner.
(2) All personnel appointed or employed by the Tax Commissioner shall be bonded or insured as required by section 11-201. As specified by the Tax Commissioner, certain personnel shall be vested with the authority and power of a law enforcement officer to carry out the laws of this state administered by the Tax Commissioner or the Department of Revenue and to enforce sections 28-1101 to 28-1117 relating to possession of a gambling device pursuant to the limitations in section 9-1,101. Such personnel shall be empowered to arrest with or without a warrant, file and serve any lien, seize property, serve and return a summons, warrant, or subpoena issued by the Tax Commissioner, collect taxes, and bring an offender before any court with jurisdiction in this state, except that such personnel shall not be authorized to carry weapons or enforce any laws other than laws administered by the Tax Commissioner or the Department of Revenue and sections 28-1101 to 28-1117 relating to possession of a gambling device pursuant to the limitations in section 9-1,101.
(3) Subsection (2) of this section shall not be construed to restrict any other law enforcement officer of this state from enforcing any state law, revenue or otherwise.
Source
Laws 1980, LB 834, § 7;
Laws 1990, LB 821, § 42;
Laws 1993, LB 345, § 5;
Laws 1995, LB 490, § 38;
Laws 1999, LB 36, § 6;
Laws 2004, LB 884, § 36;
Laws 2007, LB334, § 24;
Laws 2007, LB638, § 19.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-367 - Products and services to identify nonfilers of returns, underreporters, nonpayers of taxes, or improper or fraudulent payments; contract authorized; duties; use of proceeds; report.

77-367.
Products and services to identify nonfilers of returns, underreporters, nonpayers of taxes, or improper or fraudulent payments; contract authorized; duties; use of proceeds; report.
(1) The Department of Revenue may contract to procure products and services to develop, deploy, or administer systems or programs which identify nonfilers of returns, underreporters, or nonpayers of taxes administered by the department or improper or fraudulent payments made through programs administered by the department. The department shall enter into at least one such contract by December 31, 2014, and such contract shall be for the purpose of identifying nonfilers of returns with a tax liability in any amount or underreporters or nonpayers of taxes with an outstanding tax liability of at least five thousand dollars. Fees for services, reimbursements, costs incurred by the department, or other remuneration may be funded from the amount of tax, penalty, interest, or other recovery actually collected and shall be paid only after the amount is collected. The Legislature intends to appropriate an amount from the tax, penalty, interest, and other recovery actually collected, not to exceed the amount collected, which is sufficient to pay for services, reimbursements, costs incurred by the department, or other remuneration pursuant to this section. Vendors entering into a contract with the department pursuant to this section are subject to the requirements and penalties of the confidentiality laws of this state regarding tax information.
(2) Ten percent of all proceeds received during each calendar year due to the contracts entered into pursuant to this section shall be deposited in the Department of Revenue Enforcement Fund for purposes of identifying nonfilers, underreporters, nonpayers, and improper or fraudulent payments.
(3) The Tax Commissioner shall submit electronically an annual report to the Revenue Committee of the Legislature and Appropriations Committee of the Legislature on the amount of dollars generated during the previous fiscal year pursuant to this section.
Source
Laws 2011, LB642, § 1;
Laws 2012, LB782, § 135;
Laws 2014, LB851, § 7.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-369 - Tax Commissioner; rules and regulations; adopt; publish.

77-369.
Tax Commissioner; rules and regulations; adopt; publish.
The Tax Commissioner shall make, adopt, and publish such rules and regulations as he or she may deem necessary and desirable to carry out the powers and duties imposed upon him or her and the Department of Revenue.
Source
Laws 1969, c. 630, § 3, p. 2532;
R.S.1943, (1976), § 77-342;
Laws 1980, LB 834, § 10;
Laws 1995, LB 490, § 40;
Laws 1999, LB 36, § 7.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-370 - Department of Revenue; uniform tax books, records, and forms; approval.

77-370.
Department of Revenue; uniform tax books, records, and forms; approval.
The form of all schedules, books of instruction, records, and all other forms which may be necessary or expedient for the proper administration of the revenue and property tax laws of the state shall be approved by the Department of Revenue. All such schedules, forms, and documents shall be uniform throughout the several counties insofar as the same is possible and practicable.
Source
Laws 1921, c. 133, art. III, § 3, p. 548;
C.S.1922, § 5829;
C.S.1929, § 77-303;
R.S.1943, § 77-304;
Laws 1959, c. 355, § 2, p. 1251;
Laws 1969, c. 647, § 1, p. 2565;
R.S.1943, (1976), § 77-304;
Laws 1980, LB 834, § 11;
Laws 1997, LB 270, § 18;
Laws 1999, LB 36, § 8;
Laws 2007, LB334, § 25.
Annotations
This section requires the Tax Commissioner to approve all forms, schedules, books of instructions, etc., as may be necessary or expedient to the proper administration of the tax laws. Lincoln Tel. & Tel. Co. v. County Board of Equalization, 209 Neb. 465, 308 N.W.2d 515 (1981).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-372 - Revenue administration; implementation of programs; records; statistical information.

77-372.
Revenue administration; implementation of programs; records; statistical information.
The Department of Revenue shall develop, operate, and implement systems for the production of records of taxes and other revenue and receipts collected by any agency of the State of Nebraska. Such records shall provide for the collection and recording of such accounting information in such fashion as may be required by the accounting division of the Department of Administrative Services and shall provide in addition for such further statistical information as the Department of Revenue may find necessary for the effective execution of its responsibilities under appropriate laws of this state.
Source
Laws 1965, c. 459, § 4, p. 1456;
R.S.1943, (1976), § 77-323;
Laws 1980, LB 834, § 13.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-373 - Revenue administration; implementation of agreements and working relationships; state and federal agencies.

77-373.
Revenue administration; implementation of agreements and working relationships; state and federal agencies.
The Department of Revenue may develop and implement such agreements and working relationships which are consistent with the laws of the State of Nebraska with any federal office, state agency, or local subdivision of state government, either within or without the State of Nebraska which it may find necessary or desirable for proper administration of the tax laws of this state.
Source
Laws 1965, c. 459, § 5, p. 1457;
R.S.1943, (1976), § 77-324;
Laws 1980, LB 834, § 14.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-373.01 - Department of Labor and Department of Revenue; statistical compilation; confidentiality; disclosure authorized.

77-373.01.
Department of Labor and Department of Revenue; statistical compilation; confidentiality; disclosure authorized.
(1) The Department of Labor and the Department of Revenue shall use the codes under the North American Industry Classification System for the compilation and publication of statistics rather than codes under the Standard Industrial Classification System.
For the sole purpose of determining or updating the proper code under the appropriate industrial classification system, the Department of Labor and the Department of Revenue may disclose to the other department identification information about taxpayers conducting a business in this state. The information disclosed shall be strictly limited to the name, address, and federal employer identification number or numbers of the taxpayer and the code under the industrial classification system.
(2) Notwithstanding sections 77-2711 and 77-27,119 and for the sole purpose of administration of the Contractor Registration Act and the contractor database provisions of section 48-2117, the Department of Labor and the Department of Revenue may disclose to the other department identification information about taxpayers conducting a business in this state. The information disclosed shall be limited to the name, address, and federal employer identification number or numbers of the taxpayer.
(3) The disclosures allowed under this section may be made notwithstanding any other provision of law of this state regarding disclosure of information by either department. Any information received by either department under this section shall be considered confidential by the receiving department, and any employee who discloses such information other than as specifically allowed by this section or other laws of this state shall be subject to the penalties normally imposed on employees who improperly disclose information.
Source
Laws 1997, LB 875, § 19;
Laws 2009, LB162, § 8.
Cross References
Contractor Registration Act, see section 48-2101.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-374 - Department of Revenue; efficiency recommendations; report; to whom.

77-374.
Department of Revenue; efficiency recommendations; report; to whom.
Where the Department of Revenue shall find that the administration of the revenue and property tax laws of the state might be more efficiently and economically conducted, it shall cause to be prepared recommendations to effect the desired objective. Such recommendations shall be given to the Governor and the chairperson of the appropriate legislative committee when the Legislature is next in regular session following the development of the recommendations. Should the Legislature be in regular session at the time such recommendations are compiled, the recommendations shall be communicated to the Governor and the appropriate committee of the Legislature.
Source
Laws 1965, c. 459, § 13, p. 1459;
R.S.1943, (1976), § 77-332;
Laws 1980, LB 834, § 15;
Laws 2007, LB334, § 26.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-375 - Tax Commissioner; administer oaths; compel attendance of witnesses; production of records; rules of procedure for discovery.

77-375.
Tax Commissioner; administer oaths; compel attendance of witnesses; production of records; rules of procedure for discovery.
(1) The Tax Commissioner or his or her duly authorized representative may administer oaths and compel the attendance of witnesses and require the production of records as may be necessary for the performance of his or her responsibilities under applicable state law.
(2) Any person shall comply with a written demand of the Tax Commissioner requiring the production of records notwithstanding the confidentiality provisions of section 8-1401. The records and the information contained thereon shall be protected pursuant to the confidentiality provisions applicable to the Tax Commissioner. Any person disclosing information to the Tax Commissioner pursuant to a demand for production of records under this subsection is immune from liability, civil, criminal, or otherwise, that might result from disclosing such information. The Tax Commissioner shall pay the costs of providing such information pursuant to section 8-1402.
(3) The Tax Commissioner may adopt and promulgate rules of procedure for discovery, not in conflict with the laws governing discovery in civil cases, as may be necessary for the performance of his or her responsibilities under applicable state law.
(4) The Tax Commissioner shall have access to the information required to be reported under the New Hire Reporting Act for the purpose of administering taxes he or she has a duty to collect.
Source
Laws 1965, c. 459, § 9, p. 1457;
R.S.1943, (1976), § 77-328;
Laws 1980, LB 834, § 16;
Laws 1993, LB 345, § 6;
Laws 1995, LB 490, § 42;
Laws 1998, LB 1104, § 8;
Laws 1999, LB 36, § 9;
Laws 2007, LB223, § 1.
Cross References
New Hire Reporting Act, see section 48-2301.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-376 - Tax Commissioner; examination of financial records; no release of information; sharing of information; confidentiality.

77-376.
Tax Commissioner; examination of financial records; no release of information; sharing of information; confidentiality.
(1) The Tax Commissioner may examine or cause to be examined in his or her behalf, and make memoranda from, any of the financial records of state and local subdivisions, persons, and corporations subject to the tax laws of this state, including the social security numbers of employees of such state and local subdivisions, persons, and corporations. No information shall be released that is not so authorized by existing statutes. Unless otherwise prohibited by law, the Tax Commissioner may share the information examined with the taxing or law enforcement authorities of this state, other states, and the federal government.
(2) The audit and examination selection criteria and standards, the discovery techniques, the design of technological systems to detect fraud and inconsistencies, and all other techniques utilized by the Department of Revenue to discover fraud, misstatements, inconsistencies, underreporting, and tax avoidance shall be confidential information. The department may disclose this information to certain persons to further its enforcement activities and as provided under section 50-1213, but such limited disclosure shall not change the confidential nature of the information.
Source
Laws 1965, c. 459, § 10, p. 1458;
R.S.1943, (1976), § 77-329;
Laws 1980, LB 834, § 17;
Laws 1995, LB 490, § 43;
Laws 1999, LB 36, § 10;
Laws 2015, LB261, § 6;
Laws 2018, LB1089, § 2;
Laws 2022, LB1150, § 1.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-377 - Proceedings by Attorney General or county attorney; enforcement of revenue laws.

77-377.
Proceedings by Attorney General or county attorney; enforcement of revenue laws.
The Department of Revenue may request the Attorney General or any county attorney to institute proceedings, actions, and prosecutions as may be required to enforce the laws relating to penalties, liabilities, assessments, collection, and payment of revenue and punishment of public officers, persons, or officers or agents of corporations for failure to comply with or for neglect to comply with the provisions of any revenue or property tax law administered by or subject to the administrative jurisdiction of the department.
Source
Laws 1965, c. 459, § 8, p. 1457;
R.S.1943, (1976), § 77-327;
Laws 1980, LB 834, § 18;
Laws 1993, LB 345, § 7;
Laws 2007, LB334, § 27.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-377.01 - Delinquent tax collection; contract with collection agency; when authorized.

77-377.01.
Delinquent tax collection; contract with collection agency; when authorized.
The Tax Commissioner may, for the purposes of collecting delinquent taxes due from a taxpayer and in addition to exercising those powers in section 77-27,107, contract with any collection agency licensed pursuant to the Collection Agency Act, within or without the state, for the collection of such delinquent taxes, including penalties and interest thereon. Such delinquent tax claims may be assigned to the collection agency, for the purpose of litigation in the agency's name and at the agency's expense, as a means of facilitating and expediting the collection process.
For purposes of this section, a delinquent tax claim shall be defined as a tax liability that is due and owing for a period longer than six months and for which the taxpayer has been mailed at least three notices requesting payment. At least one notice shall include a statement that the matter of such taxpayer's delinquency may be referred to a collection agency in the taxpayer's home state.
Source
Laws 1981, LB 170, § 1;
Laws 1993, LB 261, § 22;
Laws 1993, LB 161, § 2;
Laws 2012, LB727, § 28.
Cross References
Collection Agency Act, see section 45-601.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-377.02 - Delinquent tax collection; collection agency; fees; remit funds.

77-377.02.
Delinquent tax collection; collection agency; fees; remit funds.
(1) Fees for services, reimbursements, or other remuneration to such collection agency shall be based on the amount of tax, penalty, and interest actually collected and shall not be subject to the requirements of section 73-203 or 73-204. Each contract entered into between the Tax Commissioner and the collection agency shall provide for the payment of fees for such services, reimbursements, or other remuneration not in excess of fifty percent of the total amount of delinquent taxes, penalties, and interest actually collected.
(2) All funds collected, less the fees for collection services as provided in the contract, shall be remitted to the Tax Commissioner within forty-five days from the date of collection from a taxpayer. Forms to be used for such remittances shall be prescribed by the Tax Commissioner.
Source
Laws 1981, LB 170, § 2;
Laws 2019, LB512, § 11.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-377.03 - Delinquent tax collection; collection agency; bond required.

77-377.03.
Delinquent tax collection; collection agency; bond required.
Before entering into such a contract, the Tax Commissioner shall require a bond for the collection agency not in excess of one hundred thousand dollars, guaranteeing compliance with the terms of the contract and such bond shall be in addition to any bond required by section 45-608.
Source
Laws 1981, LB 170, § 3.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-377.04 - Delinquent tax collection; collection agency; subject to taxation.

77-377.04.
Delinquent tax collection; collection agency; subject to taxation.
A collection agency entering into a contract with the Tax Commissioner for the collection of delinquent taxes pursuant to sections 77-377.01 to 77-377.04 agrees that it is receiving income from sources within this state or doing business in this state for purposes of the Nebraska income tax laws pursuant to section 77-2733 or 77-2734.02.
Source
Laws 1981, LB 170, § 4;
Laws 1984, LB 1124, § 1.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-378 - Delinquent taxpayers; Department of Revenue and Department of Labor; prepare, maintain, and publish list; Tax Commissioner and Commissioner of Labor; duties.

77-378.
Delinquent taxpayers; Department of Revenue and Department of Labor; prepare, maintain, and publish list; Tax Commissioner and Commissioner of Labor; duties.
(1) The Department of Revenue and the Department of Labor shall prepare, maintain, and publish a list of delinquent taxpayers who owe taxes or fees, including interest, penalties, and costs, in excess of twenty thousand dollars for which a notice of lien has been filed with the appropriate filing officer in accordance with the Uniform State Tax Lien Registration and Enforcement Act, except that no such list of delinquent taxpayers shall include any taxpayer that has not exhausted or waived all rights of appeal from a final balance of tax liability. The list may be posted on the website of the Department of Revenue or the Department of Labor. The list shall include the name and address of the delinquent taxpayer, the type of tax or fee due, and the amount of tax or fee due, including interest, penalties, and costs.
(2) The Tax Commissioner and Commissioner of Labor shall update the list of delinquent taxpayers on a quarterly basis. The list shall not include (a) the name or related information of any taxpayer who has entered into a payment agreement with the Tax Commissioner or Commissioner of Labor and who is in compliance with that agreement or (b) the name or related information of any person who is protected by a stay that is in effect under the federal bankruptcy law. The name of a taxpayer shall be removed from the list within fifteen days after the payment in full of the debt or within fifteen days after the taxpayer enters into a payment agreement with the Tax Commissioner or Commissioner of Labor. A taxpayer may be placed back on the list if the taxpayer is more than fifteen days delinquent on a payment agreement.
(3) At least thirty days before the disclosure of the name of a delinquent taxpayer pursuant to subsection (1) of this section, the Tax Commissioner or Commissioner of Labor shall mail a written notice to the delinquent taxpayer at the taxpayer's last-known address informing the taxpayer that the failure to cure the tax delinquency could result in the taxpayer's name being included in a list of delinquent taxpayers that is published by the Tax Commissioner or Commissioner of Labor pursuant to this section.
Source
Laws 2010, LB879, § 6.
Cross References
Uniform State Tax Lien Registration and Enforcement Act, see section 77-3901.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-379 - Act, how cited.

77-379.
Act, how cited.
Sections 77-379 to 77-385 shall be known and may be cited as the Tax Expenditure Reporting Act.
Source
Laws 1979, LB 17, § 1;
R.S.Supp.,1979, § 77-353;
Laws 1980, LB 834, § 20;
Laws 1991, LB 82, § 1.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-380 - Legislative intent.

77-380.
Legislative intent.
It is the intent of sections 77-202.03 and 77-379 to 77-385 to provide a mechanism which will enable the Legislature to better determine those sectors of the economy which are receiving indirect subsidies as a result of tax expenditures. The Legislature recognizes that the present budgeting system fails to accurately and totally reflect the revenue lost due to such tax expenditures and that as a result undetermined amounts of potential revenue are escaping public or legislative scrutiny. The loss of such potential revenue causes a narrowing of the tax base which in turn forces higher tax rates on the remaining tax base.
Source
Laws 1979, LB 17, § 2;
R.S.Supp.,1979, § 77-354;
Laws 1980, LB 834, § 21.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-381 - Terms, defined.

77-381.
Terms, defined.
For purposes of the Tax Expenditure Reporting Act, unless the context otherwise requires:
(1) Tax expenditure shall mean a revenue reduction that occurs in the tax base of the state or a political subdivision as the result of an exemption, deduction, exclusion, tax deferral, credit, or preferential rate introduced into the tax structure;
(2) Department shall mean the Department of Revenue;
(3) Income tax shall mean the tax imposed upon individuals and corporations under the Nebraska Revenue Act of 1967;
(4) Sales tax shall mean the tax imposed upon expenditures under the Nebraska Revenue Act of 1967;
(5) Property tax shall mean the tax imposed upon real and personal property under Chapter 77; and
(6) Miscellaneous tax shall mean revenue sources other than income, sales, and property taxes for state and local government including, but not limited to, motor fuel taxes, liquor taxes, cigarette taxes, inheritance and estate taxes, generation-skipping transfer taxes, insurance premium taxes, and occupation taxes and fees or other taxes which generate state or local revenue annually in excess of two million dollars.
Source
Laws 1979, LB 17, § 3;
R.S.Supp.,1979, § 77-355;
Laws 1980, LB 834, § 22;
Laws 1992, LB 1004, § 1;
Laws 1994, LB 1160, § 121;
Laws 1995, LB 182, § 65.
Cross References
Nebraska Revenue Act of 1967, see section 77-2701.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-383 - Tax expenditure reports; department; access to information.

77-383.
Tax expenditure reports; department; access to information.
The department may request from any state or local official or agency any information necessary to complete the reports required under section 77-382 and subsection (2) of section 77-385. All state and local officials or agencies shall cooperate with the department with respect to any such request.
Source
Laws 1979, LB 17, § 5;
R.S.Supp.,1979, § 77-357;
Laws 1980, LB 834, § 24;
Laws 2014, LB989, § 2.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-385 - Tax expenditure report; summary; submission required; joint hearing; supplemental information.

77-385.
Tax expenditure report; summary; submission required; joint hearing; supplemental information.
(1) The report required under section 77-382 and a summary of the report shall be submitted to the Governor, the Executive Board of the Legislative Council, and the chairpersons of the Legislature's Revenue and Appropriations Committees on or before October 15, 1991, and October 15 of every even-numbered year thereafter. The report submitted to the executive board and the committees shall be submitted electronically. The department shall, on or before December 1 of each even-numbered year, appear at a joint hearing of the Appropriations Committee of the Legislature and the Revenue Committee of the Legislature and present the report. Any supplemental information requested by three or more committee members shall be presented within thirty days after the request. The summary shall be included with or appended to the Governor's budget presented to the Legislature in odd-numbered years.
(2)(a) In addition to the tax expenditure report required under section 77-382, the department shall prepare an annual report that focuses specifically on the tax expenditures relating to sales and use tax as follows:
(i) For 2014 and every fourth year thereafter, the report shall analyze the actual or estimated revenue loss caused by the tax expenditures described in subdivisions (2)(a) through (c) of section 77-382;
(ii) For 2015 and every fourth year thereafter, the report shall analyze the actual or estimated revenue loss caused by the tax expenditures described in subdivisions (2)(d) through (f) of section 77-382;
(iii) For 2016 and every fourth year thereafter, the report shall analyze the actual or estimated revenue loss caused by the tax expenditures described in subdivisions (2)(g) through (j) of section 77-382; and
(iv) For 2017 and every fourth year thereafter, the report shall analyze the actual or estimated revenue loss caused by the tax expenditures described in subdivisions (2)(k) through (m) of section 77-382.
(b) The report required under this subsection shall be submitted to the Governor, the Executive Board of the Legislative Council, and the chairpersons of the Revenue Committee of the Legislature and the Appropriations Committee of the Legislature on or before October 15 of each year. The report submitted to the executive board and the committees shall be submitted electronically. The department shall, on or before December 1 of each year, appear at a joint hearing of the Appropriations Committee of the Legislature and the Revenue Committee of the Legislature and present the report. Any supplemental information requested by three or more committee members shall be presented within thirty days after the request.
Source
Laws 1979, LB 17, § 7;
R.S.Supp.,1979, § 77-359;
Laws 1980, LB 834, § 26;
Laws 1991, LB 82, § 3;
Laws 2012, LB782, § 136;
Laws 2013, LB612, § 1;
Laws 2014, LB989, § 3.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3,109 - Charge for publications; authorized.

77-3,109.
Charge for publications; authorized.
The Department of Revenue may charge persons and state agencies for the following publications of the Department of Revenue: Department of Revenue Annual Report, Package XN, Department of Revenue Tax Expenditure Report, and the Department of Revenue State Funds Booklet. The Tax Commissioner shall set the price of such publications which shall be the cost of production.
Source
Laws 1986, LB 1027, § 211.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3,110 - Department of Revenue Miscellaneous Receipts Fund; created; use; investment.

77-3,110.
Department of Revenue Miscellaneous Receipts Fund; created; use; investment.
(1) All funds received pursuant to sections 77-3,109 and 77-3,118 shall be remitted to the State Treasurer for credit to the Department of Revenue Miscellaneous Receipts Fund which is hereby created.
(2) On or before September 1, 2020, the State Treasurer shall transfer fifty-nine thousand five hundred dollars from the College Savings Plan Expense Fund to the Department of Revenue Miscellaneous Receipts Fund.
(3) All money in the Department of Revenue Miscellaneous Receipts Fund shall be administered by the Department of Revenue and shall be used as follows:
(a) Any money transferred to the fund under subsection (2) of this section shall be used by the Department of Revenue to defray the costs incurred to implement Laws 2020, LB1042; and
(b) All other funds shall be used to defray the cost of production of the publications listed in section 77-3,109 or of the listings described in section 77-3,118 and to carry out any administrative responsibilities of the department.
(4) Transfers may be made from the fund to the General Fund at the direction of the Legislature. Any money in the Department of Revenue Miscellaneous Receipts 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 1986, LB 1027, § 212;
Laws 1993, LB 345, § 10;
Laws 1994, LB 1066, § 79;
Laws 2009, First Spec. Sess., LB3, § 54;
Laws 2020, LB1042, § 1.
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 › 77-3,112 - Low-level radioactive waste facility or employment; employment of person removed under immigration and customs enforcement or convicted for certain violations; tax credit or exemption; prohibited.

77-3,112.
Low-level radioactive waste facility or employment; employment of person removed under immigration and customs enforcement or convicted for certain violations; tax credit or exemption; prohibited.
(1) Notwithstanding any provision of law, the Tax Commissioner shall not approve or grant to any person or taxpayer any tax credit or exemption for the construction of a facility or the employment of people for the disposal in Nebraska of low-level radioactive waste for which a license is required pursuant to the Low-Level Radioactive Waste Disposal Act.
(2) Notwithstanding any provision of law, the Tax Commissioner shall not approve or grant to any person any tax credit, exemption, or refund for the employment of any person who has been removed from the United States pursuant to proceedings initiated by the United States Immigration and Customs Enforcement, or other competent authority, or who has been convicted in a criminal court proceeding for offenses related to illegal immigration. Any benefits that were received prior to the removal or conviction will be recaptured to the extent the benefits were received based on the employment of such persons.
Source
Laws 1987, LB 523, § 46;
Laws 2007, LB223, § 2.
Cross References
Low-Level Radioactive Waste Disposal Act, see section 81-1578.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3,115 - Material for developing tax policy changes; study; contents.

77-3,115.
Material for developing tax policy changes; study; contents.
The Department of Revenue shall gather, prepare, and study material which shall be used as a basis for developing tax policy changes. The material shall be directed toward providing results which would be useful to a concept of analyzing the impact of taxes on different economic sectors as defined by the Standard Industrial Code in the state and the impact on those sectors of any policy changes in taxes. The study shall be updated to serve as a basis to review future proposed tax policy changes. The study shall include, but not be restricted to, the following:
(1) Compiling an accurate and dependable set of indicators that show the role each economic sector plays in Nebraska's economy and each sector's legal tax incidence by tax types. The purpose is to develop an appropriate share for each economic sector's responsibility for state and local taxes;
(2) The amount of taxes, fees, and other governmental costs imposed on each economic sector which amount shall include those taxes, fees, and other governmental costs imposed on individuals employed in industries in such sector; and
(3) If possible, an estimate of those state and local taxes, fees, and other governmental costs which are exported outside the state or offset by provisions of state and federal tax laws.
Source
Laws 1992, LB 719A, § 217.