reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,206 - Notification to debtor; contents.

77-27,206.
Notification to debtor; contents.
When the Department of Labor receives all or a portion of a certified debt pursuant to section 77-27,205, the department shall notify the debtor of the completion of the setoff and amount received. Such notice shall include the final amount of the refund to which the debtor was entitled prior to the setoff, the amount of the certified debt, and the amount of the refund in excess of the debt, if any.
Source
Laws 1993, LB 46, § 10.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,207 - Reimbursement of costs.

77-27,207.
Reimbursement of costs.
The Department of Labor shall reimburse the Department of Revenue and the Department of Administrative Services for all reasonable and necessary costs incurred in setting off debts pursuant to sections 77-27,197 to 77-27,209.
Source
Laws 1993, LB 46, § 11.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,208 - Setoffs; priorities.

77-27,208.
Setoffs; priorities.
Setoffs against state income tax refunds shall have priority in the following order:
(1) Setoffs by the Department of Health and Human Services;
(2) Setoffs by the Internal Revenue Service;
(3) Setoffs by the Department of Labor; and
(4) Setoffs by the Department of Motor Vehicles.
Source
Laws 1993, LB 46, § 12;
Laws 1996, LB 1044, § 810;
Laws 1997, LB 307, § 211;
Laws 1997, LB 720, § 24.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,210 - Legislative intent.

77-27,210.
Legislative intent.
It is the intent of the Legislature to establish and maintain a procedure to set off against a debtor's state income tax refund any debt owed to the Department of Motor Vehicles which has accrued as a result of an individual's liability for motor fuel taxes pursuant to section 66-1405.
Source
Laws 1997, LB 720, § 25.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,211 - Collection system; departments implement.

77-27,211.
Collection system; departments implement.
The Department of Revenue, the Department of Administrative Services, and the Department of Motor Vehicles shall develop and implement a collection system to carry out the intent of section 77-27,210.
Source
Laws 1997, LB 720, § 26.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,212 - Terms, defined.

77-27,212.
Terms, defined.
For purposes of sections 77-27,210 to 77-27,221:
(1) Debt means motor fuel taxes due and payable to the Department of Motor Vehicles pursuant to section 66-1405; and
(2) Refund means any Nebraska state income tax refund which the Department of Revenue determines to be due an individual, corporate, or business taxpayer. In the case of a joint income tax return, it shall be presumed that each partner to the marriage submitting such return contributed one-half of the earnings upon which the refund is based. The presumption may be contested by the state, the debtor, and the innocent spouse by virtue of the hearing process prescribed in section 77-27,216.
Source
Laws 1997, LB 720, § 27.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,213 - Collection remedy; cumulative.

77-27,213.
Collection remedy; cumulative.
The collection remedy authorized by sections 77-27,210 to 77-27,221 shall be in addition to and not in substitution for any other remedy available by law.
Source
Laws 1997, LB 720, § 28.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,214 - Debt; submission for collection; when.

77-27,214.
Debt; submission for collection; when.
The Department of Motor Vehicles may submit any debt of twenty-five dollars or more to the Department of Revenue for collection pursuant to sections 77-27,210 to 77-27,221 except when the validity of the debt has not been finally determined by the debtor's exercise or failure to exercise all applicable appeal rights.
Source
Laws 1997, LB 720, § 29.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,215 - Department of Motor Vehicles; Department of Revenue; notifications required.

77-27,215.
Department of Motor Vehicles; Department of Revenue; notifications required.
(1) If a debtor identified by the Department of Motor Vehicles pursuant to section 77-27,214 is determined by the Department of Revenue to be entitled to a refund of twenty-five dollars or more, the Department of Revenue shall notify the Department of Motor Vehicles that a refund is pending.
(2) Upon receipt of the notification, the Department of Motor Vehicles shall, within twenty days, send written notification to the debtor of an assertion of its rights to all or a portion of the debtor's refund.
(3) The notification to the debtor shall clearly set forth the basis for the claim to the refund, the intention to apply the refund against the debt, the debtor's opportunity to give written notice of intent to contest the validity of the claim before the Department of Motor Vehicles within twenty days after the date of the mailing of the notice, the mailing address to which the application for a hearing must be sent, and notice that failure to apply for a hearing in writing within the twenty-day period will be deemed a waiver of the opportunity to contest the claim, causing a setoff by default. In the case of a joint income tax return, the notice shall also state the name of the taxpayer named in the return against whom no debt is claimed. There shall be no affirmative duty placed upon the non-owing spouse to initiate an action to receive payment of the noninterceptable amount.
Source
Laws 1997, LB 720, § 30.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,216 - Application for hearing; adjustment to debt.

77-27,216.
Application for hearing; adjustment to debt.
A written application pursuant to section 77-27,215 by a debtor for a hearing shall be effective upon receipt of the application by the Department of Motor Vehicles. If the department receives a timely written application contesting its claim to a refund, it shall grant a hearing to the taxpayer to determine whether the claim is valid. If the amount asserted as due and owing is not correct, an adjustment to the claimed amount shall be made. No hearing shall be granted upon issues which have been finally determined.
Source
Laws 1997, LB 720, § 31.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,217 - Appeal; procedure.

77-27,217.
Appeal; procedure.
Any appeal of an action taken or as a result of a hearing held pursuant to section 77-27,216 shall be in accordance with the Administrative Procedure Act.
Source
Laws 1997, LB 720, § 32.
Cross References
Administrative Procedure Act, see section 84-920.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,218 - Final determination; certification of debt; Department of Administrative Services; duties.

77-27,218.
Final determination; certification of debt; Department of Administrative Services; duties.
Upon the final determination of the amount and validity of the debt due and owing, by means of the hearing provided for in section 77-27,216 or by the taxpayer's default through failure to request a hearing, the Department of Motor Vehicles shall certify the debt to the Department of Administrative Services within twenty days from the date of the final determination. Upon receipt of the certified debt amount from the Department of Motor Vehicles, the Department of Administrative Services shall deduct an amount equal to the certified debt from the refund due the debtor, up to the amount of the refund, and shall transfer such amount to the Department of Motor Vehicles. The Department of Administrative Services shall refund any remaining balance to the debtor as if the setoff had not occurred.
Source
Laws 1997, LB 720, § 33.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,219 - Notification to debtor; contents.

77-27,219.
Notification to debtor; contents.
When the Department of Motor Vehicles receives all or a portion of a certified debt pursuant to section 77-27,218, the department shall notify the debtor of the completion of the setoff and amount received. Such notice shall include the final amount of the refund to which the debtor was entitled prior to the setoff, the amount of the certified debt, and the amount of the refund in excess of the debt, if any.
Source
Laws 1997, LB 720, § 34.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,220 - Reimbursement of costs.

77-27,220.
Reimbursement of costs.
The Department of Motor Vehicles shall reimburse the Department of Revenue and the Department of Administrative Services for all reasonable and necessary costs incurred in setting off debts pursuant to sections 77-27,210 to 77-27,221.
Source
Laws 1997, LB 720, § 35.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,222 - Internal Revenue Code amendment; Tax Commissioner; duties; report.

77-27,222.
Internal Revenue Code amendment; Tax Commissioner; duties; report.
(1) Within sixty days after an amendment of the Internal Revenue Code is enacted, the Tax Commissioner shall prepare and submit to the Governor, the Legislative Fiscal Analyst, the Speaker of the Legislature, and the chairpersons of the Executive Board of the Legislative Council, the Revenue Committee of the Legislature, and the Appropriations Committee of the Legislature a report that outlines:
(a) The changes in the Internal Revenue Code; and
(b) The impact of those changes on state revenue and on various classes and types of taxpayers.
(2) Subsection (1) of this section does not apply to an amendment of the Internal Revenue Code if the Tax Commissioner determines that the impact of the amendment on state income tax revenue for the fiscal year that begins during the calendar year in which the amendment is enacted will be less than five million dollars.
Source
Laws 2017, LB217, § 15.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,223 - County; license or occupation tax; authorized; election.

77-27,223.
County; license or occupation tax; authorized; election.
A county may raise revenue by levying and collecting a license or occupation tax on any person, partnership, limited liability company, corporation, or business engaged in the sale of admissions to recreational, cultural, entertainment, or concert events that are subject to sales tax under sections 77-2701.04 to 77-2713 that occur outside any incorporated municipality, but within the boundary limits of the county. The tax shall be uniform in respect to the class upon which it is imposed. The tax shall be based upon a certain percentage of gross receipts from sales in the county of the person, partnership, limited liability company, corporation, or business, and may include sales of other goods and services at such locations and events, not to exceed one and one-half percent. A county may not impose the tax on sales that are within an incorporated city or village. No county shall levy and collect a license or occupation tax under this section unless approved by a majority of those voting on the question at a special, primary, or general election.
Source
Laws 2002, LB 259, § 1;
Laws 2003, LB 282, § 83;
Laws 2021, LB26, § 7;
Laws 2021, LB595, § 11;
Laws 2022, LB984, § 10;
Laws 2023, LB727, § 76.
Operative Date: June 7, 2023
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,224 - County board; election; question; effect.

77-27,224.
County board; election; question; effect.
The county board shall submit the question of imposing a license or occupation tax under section 77-27,223 to the registered voters at any primary or general election or at a special election if the county submits a certified copy of the resolution proposing the tax to the election commissioner or county clerk within a reasonable time prior to the primary, general, or special election. The question may include any terms and conditions set forth in the resolution proposing the tax, such as a termination date or the specific project or program for which the revenue will be allocated, and shall include the following language: Shall the county board impose a license or occupation tax upon any person, partnership, limited liability company, corporation, or business engaged in the sale of admissions to recreational, cultural, entertainment, or concert events within the county on which the State of Nebraska is authorized to impose a sales tax? If a majority of those voting on the question are in favor of the tax, then the county board shall be empowered to impose the tax and shall forthwith proceed to impose the tax. If a majority of those voting on the question are opposed to the tax, then the county board shall not impose the tax.
Source
Laws 2002, LB 259, § 2.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,225 - Election; notice.

77-27,225.
Election; notice.
The county board shall give notice of the submission of the question of imposing a license or occupation tax under section 77-27,223 not more than thirty days nor less than ten days prior to the election, by publication one time in one or more newspapers published in or of general circulation in the county in which such question is to be submitted. The notice shall be in addition to any other notice required under the general election laws of this state.
Source
Laws 2002, LB 259, § 3.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,226 - Petition to submit question.

77-27,226.
Petition to submit question.
Whenever, at least forty-five days prior to any county or state election, the registered voters of the county, equal in number to ten percent of the votes cast at the last preceding county election, petition the county board to submit the question of imposing a license or occupation tax under section 77-27,223, the county board shall submit the question at the next primary, general, or special election.
Source
Laws 2002, LB 259, § 4.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,227 - Submission of question; limitation.

77-27,227.
Submission of question; limitation.
The question of imposing a license or occupation tax under section 77-27,223 which has been submitted to the registered voters and failed shall not be submitted to the registered voters of the county again until twenty-three months after such failure.
Source
Laws 2002, LB 259, § 5.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,237 - Out-of-state retailers; collect and remit sales tax; Department of Revenue; duties.

77-27,237.
Out-of-state retailers; collect and remit sales tax; Department of Revenue; duties.
If the federal government passes a law that expands the state's authority to require out-of-state retailers to collect and remit the tax imposed under section 77-2703 on purchases by Nebraska residents and the state collects additional revenue under section 77-2703 as a result of such federal law, then the Department of Revenue shall determine the amount of such additional revenue collected during the first twelve months following the date on which the state begins collecting such additional revenue. The department shall certify such amount to the Governor, the Legislature, and the State Treasurer, and the certified amount shall be used for purposes of subdivision (2)(d) of section 77-27,132. This section terminates three years after August 30, 2015.
Source
Laws 2015, LB200, § 1.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,238 - Temporary Assistance for Needy Families program recipient; employer tax credit; Department of Revenue; report; contents.

77-27,238.
Temporary Assistance for Needy Families program recipient; employer tax credit; Department of Revenue; report; contents.
(1) For taxable years beginning or deemed to begin on or after January 1, 2017, there shall be allowed to an employer of any eligible employee a nonrefundable credit, for not more than two years, against the income tax imposed by the Nebraska Revenue Act of 1967 in the amount of twenty percent of the employer's annual expenditures for any of the following services that are provided to eligible employees and that are incidental to the employer's business:
(a) The payment of tuition at a Nebraska public institution of postsecondary education or the payment of the costs associated with a high school equivalency program for eligible employees; and
(b) The provision of transportation of eligible employees to and from work.
(2) The credit allowed under this section for any taxable year shall not exceed the employer's actual tax liability for such taxable year.
(3) The Department of Revenue shall submit a report electronically to the Clerk of the Legislature on or before July 1 of each year on (a) the number of employers claiming a credit under this section and (b) the number of eligible employees receiving the services for which credits are claimed.
(4) The Department of Revenue, in consultation with the Department of Health and Human Services, shall develop a process to verify that any employer claiming credits under this section qualifies for such credits.
(5) The Department of Revenue may adopt and promulgate rules and regulations necessary to carry out this section.
(6) For purposes of this section, eligible employee means a parent or caretaker relative (a) who is a member of a unit that received benefits under the state or federally funded Temporary Assistance for Needy Families program established in 42 U.S.C. 601 et seq., for any nine months of the eighteen-month period immediately prior to the employee's hiring date and (b) whose hiring date is on or after the first day of the taxable year for which the credit is claimed.
Source
Laws 2016, LB774, § 10;
Laws 2017, LB217, § 19.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,239 - Online hosting platform; Tax Commissioner; agreement authorized; powers.

77-27,239.
Online hosting platform; Tax Commissioner; agreement authorized; powers.
(1) For purposes of this section, online hosting platform means a marketplace connected by computer to one or more other computers or networks, as through a commercial electronic information service or the Internet, through which (a) a seller or hotel operator may rent or furnish any room or rooms, lodgings, or accommodations in a hotel, a motel, an inn, a tourist camp, a tourist cabin, or any other place, (b) such room or rooms, lodgings, or accommodations may be advertised or listed, and (c) a purchaser or occupant may arrange for the occupancy of such room or rooms, lodgings, or accommodations.
(2) The Tax Commissioner may enter into an agreement with an online hosting platform to permit the online hosting platform to collect and pay the applicable sales taxes imposed under the Local Option Revenue Act, the Nebraska Revenue Act of 1967, the Nebraska Visitors Development Act, and sections 13-318 to 13-326 and 13-2813 to 13-2816 on behalf of the seller or hotel operator otherwise required to collect such taxes for transactions consummated through the online hosting platform. Upon entering into such agreement with the online hosting platform, the Tax Commissioner shall waive the tax collection responsibility of a seller or hotel operator for transactions consummated through the online hosting platform for which the online hosting platform has assumed this responsibility. The online hosting platform shall give written notice to each seller or hotel operator which is covered by the agreement between the online hosting platform and the Tax Commissioner.
(3) Upon entering into an agreement with the Tax Commissioner under this section, the online hosting platform shall report aggregate information on the tax return prescribed by the Tax Commissioner, including an aggregate of gross receipts, exemptions, adjustments, and taxable receipts of all transactions subject to the agreement.
Source
Laws 2019, LB57, § 4.
Cross References
Local Option Revenue Act, see section 77-27,148.
Nebraska Visitors Development Act, see section 81-3701.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,240 - Individual convicted of a felony; employer; tax credit; application; Department of Revenue; powers and duties.

77-27,240.
Individual convicted of a felony; employer; tax credit; application; Department of Revenue; powers and duties.
(1) For taxable years beginning or deemed to begin on or after January 1, 2023, under the Internal Revenue Code of 1986, as amended, an employer that employs an eligible employee during the taxable year shall be eligible to receive a nonrefundable credit against the income tax imposed by the Nebraska Revenue Act of 1967.
(2) The credit provided in this section shall be an amount equal to ten percent of the wages paid by the employer to the eligible employee during the taxable year, except that:
(a) The credit shall only be allowed with respect to wages paid during the first twelve months of the eligible employee's employment with the employer; and
(b) The total credit taken pursuant to this section with respect to any one eligible employee shall not exceed twenty thousand dollars.
(3) An employer shall apply for the credit provided in this section by submitting an application to the Department of Revenue on a form prescribed by the department. The application shall include:
(a) The number of eligible employees employed by the employer during the taxable year;
(b) The amount of wages paid to each such eligible employee during the taxable year; and
(c) Any other information required by the department to verify the employer's eligibility for the credit.
(4) Subject to subsection (5) of this section, if the Department of Revenue determines that the employer qualifies for a tax credit under this section, the department shall approve the application and certify the amount of the approved credit to the employer.
(5) The Department of Revenue shall consider applications in the order in which they are received and may approve tax credits under this section each year until the total amount of approved credits reaches five million dollars.
(6) The Department of Revenue may adopt and promulgate rules and regulations to carry out this section.
(7) For purposes of this section, eligible employee means an individual who has been convicted of a felony in this or any other state.
Source
Laws 2022, LB917, § 2.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2801 - Property; unpaid taxes; sale; when.

77-2801.
Property; unpaid taxes; sale; when.
Whenever the state or any of its political subdivisions shall own property upon which there are any unpaid taxes or special assessments and any interest, penalties or costs relating to such taxes or special assessments, and the value of such property is less than the total of such taxes, special assessments, interest, penalties and costs, such property may be sold by the owner and title given as provided in sections 77-2801 to 77-2809.
Source
Laws 1967, c. 483, § 1, p. 1495.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2802 - Property; unpaid taxes; governing body; certify to county treasurer; certify value of property less than total taxes.

77-2802.
Property; unpaid taxes; governing body; certify to county treasurer; certify value of property less than total taxes.
The governing body of the political subdivision owning property described in section 77-2801 and desiring to sell the same shall certify by official action to the county treasurer of the county in which the property is located, the legal description of the property and the street address of such property if within a city or village, that the value of the property is less than the total of all taxes, special assessments and interest, penalties, and cost levied against such property, and that the owner desires that such property be sold.
Source
Laws 1967, c. 483, § 2, p. 1495.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2803 - Property; unpaid taxes; sale; date.

77-2803.
Property; unpaid taxes; sale; date.
The county treasurer shall set a date of sale which shall be within two months of the date of the certification made pursuant to section 77-2802 and proceed, as provided in sections 77-2801 to 77-2809, to offer and sell such property to the highest bidder.
Source
Laws 1967, c. 483, § 3, p. 1495.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2804 - Property; unpaid taxes; sale; notice; procedure if no bid is made.

77-2804.
Property; unpaid taxes; sale; notice; procedure if no bid is made.
The county treasurer shall, prior to the sale, cause an advertisement to be printed in a legal newspaper published in the English language in such county or, if none is published in the county, in such a legal newspaper of general circulation in the county at least once a week for three consecutive weeks. Such advertisement shall state the owner of such property and that such property, described by its legal description and if within a city or village by its street address in addition to its legal description, will be sold to the highest bidder on the date set for sale and that a title clear of all liens for taxes, or special assessments and interest, penalties, or costs thereon will be conveyed. If upon the date of sale no bid is made, the county treasurer shall continue such sale until a bid shall have been received, except that the owner, at any time after the date for sale, may cause the selling of the property to be discontinued by notifying the county treasurer of such desire.
Source
Laws 1967, c. 483, § 4, p. 1496;
Laws 1986, LB 960, § 40.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2805 - Property; unpaid taxes; notice to state and political subdivisions.

77-2805.
Property; unpaid taxes; notice to state and political subdivisions.
Prior to advertising for sale, the county treasurer shall notify the state and all political subdivisions which have any interest in taxes or special assessments levied and assessed against such property of the proposed sale and the date of such sale.
Source
Laws 1967, c. 483, § 5, p. 1496.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2807 - Property; unpaid taxes; sale; proceeds; disposition.

77-2807.
Property; unpaid taxes; sale; proceeds; disposition.
The proceeds of such sale shall be first applied toward payment of all taxes or special assessments and all interest, penalties and costs thereon in the same manner as proceeds from tax foreclosure sales. If there are any proceeds remaining, such remainder shall be applied against any other liens held by the owner and if there remain any further proceeds, such proceeds shall be distributed as otherwise provided by law.
Source
Laws 1967, c. 483, § 7, p. 1496.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2808 - Property; unpaid taxes and costs; cancellation; when.

77-2808.
Property; unpaid taxes and costs; cancellation; when.
If after all proceeds have been distributed and there still remains unpaid any portion of taxes, interest and penalties and costs thereon, the county shall by official action cause all such taxes, interest, and penalties and costs, regardless of whether such are for the benefit of the state or any political subdivision, to be stricken from the records of the county. Such action shall forever release such property from such taxes, interest, penalties, and costs thereon.
Source
Laws 1967, c. 483, § 8, p. 1496.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2809 - Property; unpaid taxes; sale; proceeds insufficient; special assessments, interest, penalty; cancel.

77-2809.
Property; unpaid taxes; sale; proceeds insufficient; special assessments, interest, penalty; cancel.
If after the proceeds have been distributed and there still remains unpaid any portion of special assessments, interest, penalties, or costs thereon the governing body of each and every political subdivision interested in the unpaid special assessment shall cause such special assessment, and interest, penalties and costs thereon to be stricken from the records. Such action shall forever release such property from such special assessments and interest, penalties and costs thereon.
Source
Laws 1967, c. 483, § 9, p. 1497.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2903 - Local preservation ordinance or resolution; approval.

77-2903.
Local preservation ordinance or resolution; approval.
For purposes of establishing standards under subdivision (8)(b) of section 77-2902, the officer shall approve a duly adopted local preservation ordinance or resolution if such ordinance or resolution meets the following requirements:
(1) The ordinance or resolution provides for specific standards and requirements regarding building exteriors that reflect the heritage, values, and character of the political subdivision adopting such ordinance or resolution; and
(2) The ordinance or resolution requires that any building to be rehabilitated, preserved, or restored shall have been originally constructed at least fifty years prior to the proposed rehabilitation, preservation, or restoration and the facade of such building shall not have undergone material structural alteration since its original construction, unless the rehabilitation, preservation, or restoration to be performed proposes to restore the facade to substantially its original condition.
Source
Laws 2014, LB191, § 3;
Laws 2023, LB727, § 79.
Operative Date: September 2, 2023
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2904 - Credit; amount; claim; approval; procedure.

77-2904.
Credit; amount; claim; approval; procedure.
(1) Any person incurring eligible expenditures may receive a nonrefundable credit against any income tax imposed by the Nebraska Revenue Act of 1967 or any tax imposed pursuant to sections 44-101 to 44-165, 77-907 to 77-918, or 77-3801 to 77-3807 for the year the historically significant real property is placed in service.
(2) For historically significant real property located in a county that includes a city of the metropolitan class or a city of the primary class, the credit shall be equal to twenty-five percent of eligible expenditures. For historically significant real property located in any other county, the credit shall be equal to thirty percent of eligible expenditures. In all cases, the maximum credit allocated to any one project shall be two million dollars.
(3) Any taxpayer that claims a tax credit shall not be required to pay any additional retaliatory tax under section 44-150 as a result of claiming such tax credit. Any tax credit claimed under this section shall be considered a payment of tax for purposes of subsection (1) of section 77-2734.03.
(4) To claim the credit authorized under this section, a person must first apply and receive an allocation of credits and application approval under section 77-2905 and then request and receive final approval under section 77-2906.
(5) Interest shall not be allowed on any refund paid under the Nebraska Job Creation and Mainstreet Revitalization Act.
Source
Laws 2014, LB191, § 4;
Laws 2015, LB261, § 12;
Laws 2016, LB774, § 11;
Laws 2023, LB727, § 80.
Operative Date: September 2, 2023
Cross References
Nebraska Revenue Act of 1967, see section 77-2701.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2907 - Fees.

77-2907.
Fees.
The officer shall establish and collect the application fee required under section 77-2905 and the fee for the request for final approval required under section 77-2906. Such fees shall be in amounts sufficient to offset the costs of processing and monitoring applications filed under the Nebraska Job Creation and Mainstreet Revitalization Act. Such fees shall be remitted by the officer to the State Treasurer for credit to the Nebraska Job Creation and Mainstreet Revitalization Fund.
Source
Laws 2014, LB191, § 7.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2908 - Recapture of credits; written notice; procedure; amount.

77-2908.
Recapture of credits; written notice; procedure; amount.
All or a portion of the credits received under the Nebraska Job Creation and Mainstreet Revitalization Act shall be subject to recapture by the department from the foreclosure of a lien which shall, as a condition of the department issuing credits under the act, be imposed on the historically significant real property as a lien having the priority of a tax lien pursuant to the filing of a notice of lien. Credits shall be subject to recapture from the person owning the historically significant real property on the date the officer determines the recapture event occurred if at any time during the five years after the historically significant real property is placed into service the officer determines the historically significant real property has been the subject of work not in substantial conformance with the approved application or the documents from which the credit was calculated. If the person owning the historically significant real property on the date the officer determines the recapture event occurred is a corporation having an election in effect under subchapter S of the Internal Revenue Code of 1986, as amended, a partnership, or a limited liability company, the liability of the shareholders, partners, or members for recapture shall be proportionate to their ownership in the applicable corporation, partnership, or limited liability company. Any action to recapture credits under this section may proceed only after a written notice is given to the person owning the historically significant real property on the date the officer determines the recapture event occurred and that person is allowed a six-month cure period. Thereafter, the credit shall be subject to recapture as follows:
(1) If the event causing recapture occurs during the first year after the historically significant real property is placed into service, one hundred percent of the credit may be recaptured;
(2) If the event causing recapture occurs during the second year after the historically significant real property is placed into service, eighty percent of the credit may be recaptured;
(3) If the event causing recapture occurs during the third year after the historically significant real property is placed into service, sixty percent of the credit may be recaptured;
(4) If the event causing recapture occurs during the fourth year after the historically significant real property is placed into service, forty percent of the credit may be recaptured; and
(5) If the event causing recapture occurs during the fifth year after the historically significant real property is placed into service, twenty percent of the credit may be recaptured.
Source
Laws 2014, LB191, § 8.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2909 - Transfer, sale, or assignment of credit; limitation; use; notice; department; duties; powers.

77-2909.
Transfer, sale, or assignment of credit; limitation; use; notice; department; duties; powers.
(1) Persons who receive the original issuance of credits from the department under section 77-2906 may transfer, sell, or assign up to fifty percent of such credits to any person or legal entity. If the person who receives the original issuance of credits from the department is a political subdivision or a tax-exempt entity under section 501(c)(3) of the Internal Revenue Code of 1986, as amended, such fifty-percent limitation shall not apply.
(2) The credits allowed to be transferred, sold, or assigned pursuant to subsection (1) of this section may thereafter be transferred, sold, or assigned multiple times, either in whole or in part, by or to any person or legal entity.
(3) Any person acquiring credits under this section may use such credits to offset up to one hundred percent of such person's income tax due under the Nebraska Revenue Act of 1967 or any tax due under sections 44-101 to 44-165, 77-907 to 77-918, or 77-3801 to 77-3807 in the year the historically significant real property is placed in service and in subsequent years until all credits have been utilized, except as otherwise provided in section 77-2912. Any taxpayer that claims a tax credit shall not be required to pay any additional retaliatory tax under section 44-150 as a result of claiming such tax credit. Any tax credit claimed shall be considered a payment of tax for purposes of subsection (1) of section 77-2734.03.
(4) The person transferring, selling, or assigning the credits shall notify the officer and the department in writing within fifteen calendar days following the effective date of the transfer, sale, or assignment and shall remit to the department the certificate issued for the credits that were transferred, sold, or assigned. The department shall then issue new certificates as necessary to effectuate the transfer, sale, or assignment. The issuance of the new credits by the department shall perfect the transfer, sale, or assignment of credits.
(5) The department shall develop a system to track the transfer, sale, and assignment of credits and to certify the ownership of the credits.
(6) The department shall have, with respect to the Nebraska Job Creation and Mainstreet Revitalization Act, all authority granted to it in section 77-27,119.
Source
Laws 2014, LB191, § 9;
Laws 2016, LB774, § 13.
Cross References
Nebraska Revenue Act of 1967, see section 77-2701.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2910 - Rules and regulations; Nebraska State Historical Society; Department of Revenue; joint report; contents.

77-2910.
Rules and regulations; Nebraska State Historical Society; Department of Revenue; joint report; contents.
(1) The Nebraska State Historical Society and the department may each adopt and promulgate rules and regulations to carry out the Nebraska Job Creation and Mainstreet Revitalization Act.
(2) The Nebraska State Historical Society and the department shall annually issue a joint report electronically to the Revenue Committee of the Legislature no later than December 31 of each year. The report shall include, but not be limited to, (a) the total number of applications submitted under the Nebraska Job Creation and Mainstreet Revitalization Act, (b) the number of applications approved or conditionally approved, (c) the number of applications outstanding, if any, (d) the number of applications denied and the basis for denial, (e) the total amount of eligible expenditures approved, (f) the total amount of credits issued, claimed, and still available for use, (g) the total amount of fees collected, (h) the name and address location of each historically significant real property identified in each application, whether approved or denied, (i) the total amount of credits transferred, sold, and assigned and a certification of the ownership of the credits, (j) the total amount of credits claimed against each tax type by category, and (k) the total amount of credits recaptured, if any. No information shall be provided in the report that is protected by state or federal confidentiality laws.
Source
Laws 2014, LB191, § 10;
Laws 2023, LB727, § 82.
Operative Date: September 2, 2023
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2911 - Nebraska Job Creation and Mainstreet Revitalization Fund; created; use; investment.

77-2911.
Nebraska Job Creation and Mainstreet Revitalization Fund; created; use; investment.
The Nebraska Job Creation and Mainstreet Revitalization Fund is created. The fund shall be administered by the Nebraska State Historical Society and shall consist of all fees credited to the fund pursuant to section 77-2907. The fund shall be used to administer and enforce the Nebraska Job Creation and Mainstreet Revitalization Act. Any money in the 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 2014, LB191, § 11.
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 › 77-2912 - Application deadline; allocation, issuance, or use of credits deadline.

77-2912.
Application deadline; allocation, issuance, or use of credits deadline.
There shall be no new applications filed under the Nebraska Job Creation and Mainstreet Revitalization Act after December 31, 2030. All applications and all credits pending or approved before such date shall continue in full force and effect, except that no credits shall be allocated under section 77-2905, issued under section 77-2906, or used on any tax return or similar filing after December 31, 2035.
Source
Laws 2014, LB191, § 12;
Laws 2015, LB538, § 11;
Laws 2016, LB1022, § 7;
Laws 2023, LB727, § 83.
Operative Date: September 2, 2023
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3002 - Operator; license; application; limitations; renewal; fees; service of process.

77-3002.
Operator; license; application; limitations; renewal; fees; service of process.
(1) Any operator shall be required to procure an annual license from the Tax Commissioner permitting him or her to operate machines or devices within the State of Nebraska. The Tax Commissioner, upon the application of any person, may issue a license, except that if the applicant (a) is not of good character and reputation in the community in which he or she resides, (b) has been convicted of or has pleaded guilty to a felony under the laws of the State of Nebraska, any other state, or of the United States, or (c) has been convicted of or has pleaded guilty to being the proprietor of a gambling house, or of any other crime or misdemeanor opposed to decency and morality, no license shall be issued. If the applicant is a corporation whose majority stockholders could not obtain a license, then such corporation shall not be issued a license. If the applicant is an individual, the application shall include the applicant's social security number. Procuring a license shall constitute sufficient contact with this state for the exercise of personal jurisdiction over such person in any action arising out of the operation of machines or devices in this state.
(2)(a) For the period beginning July 1, 1998, through December 31, 1999, if the applicant operates ten or more machines, the application shall be accompanied by a fee of two hundred fifty dollars, and such license will remain in effect until December 31, 1999. If the applicant operates fewer than ten machines, no fee is due. Any licensee that places additional machines into operation during this period which results in a total of ten or more machines in operation becomes subject to the two-hundred-fifty-dollar fee.
(b) Beginning January 1, 2000, the application shall be filed on or before January 1 of each year, and no license fee will be required.
Source
Laws 1969, c. 635, § 3, p. 2542;
Laws 1982, LB 928, § 68;
Laws 1983, LB 447, § 92;
Laws 1997, LB 317, § 2;
Laws 1997, LB 752, § 213.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3003 - Distributor; license; application; limitations; fees.

77-3003.
Distributor; license; application; limitations; fees.
Any distributor shall be required to procure an annual license from the Tax Commissioner permitting him or her to sell, lease, or deliver possession or custody of a machine or device within the State of Nebraska. The Tax Commissioner, upon the application of any person, may issue a license, subject to the same limitations as an operator's license under section 77-3002. If the applicant is an individual, the application shall include the applicant's social security number. For applications filed for the period beginning July 1, 1998, through December 31, 1999, such application shall be accompanied by a fee of two hundred fifty dollars, and the license shall remain in effect until December 31, 1999. Beginning January 1, 2000, the application shall be filed on or before January 1 of each year, and no license fee will be required.
Source
Laws 1969, c. 635, § 3, p. 2542;
Laws 1982, LB 928, § 68;
Laws 1997, LB 317, § 3;
Laws 1997, LB 752, § 214.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3003.02 - Operation of cash device; restrictions.

77-3003.02.
Operation of cash device; restrictions.
No cash device shall be operated using a credit card, charge card, or debit card. No person under nineteen years of age shall play or participate in any way in the operation of a cash device. No operator or employee or agent of any operator shall knowingly permit any individual under nineteen years of age to play or participate in any way in the operation of a cash device.
Source
Laws 2019, LB538, § 4.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3004 - Occupation tax; amount; payment.

77-3004.
Occupation tax; amount; payment.
(1) An occupation tax is hereby imposed and levied, in the amount and in accordance with the terms and conditions hereafter stated, upon the business of operating mechanical amusement devices within the State of Nebraska for profit or gain either directly or indirectly received. Every person who now or hereafter engages in the business of operating such devices in the State of Nebraska shall pay such tax in the amount and manner specified in this section.
(2) Any operator of a mechanical amusement device within the State of Nebraska shall pay an occupation tax for each machine or device which he or she operates during all of the taxable year. The tax shall be due and payable on January 1 of each year on each machine or device in operation on that date, except that it shall be unlawful to pay any such occupation tax unless the sales or use tax has been paid on such mechanical amusement devices. For every machine or device put into operation on a date subsequent to January 1, and which has not been included in computing the tax imposed and levied by the Mechanical Amusement Device Tax Act, the tax shall be due and payable therefor prior to the time the machine or device is placed in operation. All taxes collected pursuant to the act shall be remitted to the State Treasurer for credit to the General Fund.
(3) The amount of the occupation tax shall be fifty dollars for each machine or device for the period from July 1, 1998, through December 31, 1999, except that for machines placed in operation after April 1, 1999, and before January 1, 2000, the occupation tax shall be twenty-five dollars for each machine or device.
(4) The amount of the occupation tax shall be thirty-five dollars for each machine or device for any period beginning on or after January 1, 2000, except that for machines placed in operation after July 1, and before January 1 of each year, the occupation tax shall be twenty dollars for each machine or device.
Source
Laws 1969, c. 635, § 4, p. 2543;
Laws 1977, LB 353, § 2;
Laws 1982, LB 928, § 69;
Laws 1997, LB 317, § 4.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3005 - Occupation tax; addition to other taxes and fees.

77-3005.
Occupation tax; addition to other taxes and fees.
The occupation tax levied and imposed by the Mechanical Amusement Device Tax Act shall be in addition to any and all taxes or fees, of any form whatsoever, now imposed by the State of Nebraska or any of its subdivisions, upon the business of operating or distributing mechanical amusement devices as defined in section 77-3001, or otherwise defined by the subdivisions and municipalities of the State of Nebraska, except that payment of the tax and license fees due and owing on or before the licensing date of each year shall exempt any such mechanical amusement device from the application of the sales tax which would or could otherwise be imposed under the Nebraska Revenue Act of 1967. Nonpayment of the taxes or fees due and owing on or before the licensing date of each year shall render the exemption provided by this section inapplicable and the particular machines or devices shall then be subject to all the provisions of the Nebraska Revenue Act of 1967, including the penalty provisions pertaining to the owner or operator of such machines or devices.
Source
Laws 1969, c. 635, § 5, p. 2543;
Laws 1997, LB 317, § 5.
Cross References
Nebraska Revenue Act of 1967, see section 77-2701.