reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2773 - Income tax; partnership; taxable year; return.

77-2773.
Income tax; partnership; taxable year; return.
Every partnership having part of its income derived from Nebraska sources, determined in accordance with the applicable rules of section 77-2733 as in the case of a nonresident individual, shall make a return for the taxable year setting forth such pertinent information as the Tax Commissioner by rule and regulation may prescribe. Such information may include, but shall not be limited to, all items of income, gain, loss, and deduction, the names and addresses of the individuals whether residents or nonresidents who would be entitled to share in the net income if distributed, and the amount of the distributive share of each individual. Such return shall be filed on or before the date prescribed for filing a federal partnership return. For purposes of this section, taxable year shall mean a year or period which would be a taxable year of the partnership if it were subject to tax under the provisions of the Nebraska Revenue Act of 1967.
Source
Laws 1967, c. 487, § 73, p. 1603;
Laws 1987, LB 523, § 28;
Laws 2019, LB512, § 23.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2774 - Income tax; Tax Commissioner; rules and regulations.

77-2774.
Income tax; Tax Commissioner; rules and regulations.
The Tax Commissioner may prescribe regulations and instructions requiring returns of information to be made and filed not inconsistent with the information returns required by the laws of the United States.
Source
Laws 1967, c. 487, § 74, p. 1603.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2776 - Income tax; Tax Commissioner; return; examination; failure to file; notice; deficiency; notice.

77-2776.
Income tax; Tax Commissioner; return; examination; failure to file; notice; deficiency; notice.
(1) As soon as practical after an income tax return is filed, the Tax Commissioner shall examine it to determine the correct amount of tax. If the Tax Commissioner finds that the amount of tax shown on the return is less than the correct amount, he or she shall notify the taxpayer of the amount of the deficiency proposed to be assessed. If the Tax Commissioner finds that the tax paid is more than the correct amount, he or she shall credit the overpayment against any taxes due by the taxpayer and refund the difference. The Tax Commissioner shall, upon request, make prompt assessment of taxes due as provided by the laws of the United States for federal income tax purposes.
(2) If the taxpayer fails to file an income tax return, the Tax Commissioner shall estimate the taxpayer's tax liability from any available information and notify the taxpayer of the amount proposed to be assessed as in the case of a deficiency.
(3) A notice of deficiency shall set forth the reason for the proposed assessment or for the change in the amount of credit or loss to be carried over to another year. The notice may be mailed to the taxpayer at his or her last-known address. In the case of a joint return, the notice of deficiency may be a single joint notice, except that if the Tax Commissioner is notified by either spouse that separate residences have been established, the Tax Commissioner shall mail joint notices to each spouse. If the taxpayer is deceased or under a legal disability, a notice of deficiency may be mailed to his or her last-known address unless the Tax Commissioner has received notice of the existence of a fiduciary relationship with respect to such taxpayer.
(4) A notice of deficiency regarding an item of entity income may be mailed to the entity at its last-known address or to the address of the entity's tax matters person for federal income tax purposes. Such notice shall be deemed to have been received by each partner, shareholder, or member of such entity, but only for items of entity income reported by the partner, shareholder, or member. The actions taken thereon on behalf of the partnership, limited liability company, small business corporation, estate, or trust are binding on the partners, members, shareholders, or beneficiaries.
Source
Laws 1967, c. 487, § 76, p. 1604;
Laws 2005, LB 216, § 16;
Laws 2012, LB727, § 41;
Laws 2019, LB512, § 24.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2777 - Income tax; deficiency; notice.

77-2777.
Income tax; deficiency; notice.
Sixty days after the date on which it was mailed, or one hundred fifty days if the taxpayer is outside the United States, a notice of proposed assessment of a deficiency shall constitute a final assessment of the amount of tax specified together with interest, additions to tax, and penalties except only for such amounts as to which the taxpayer has filed a protest with the Tax Commissioner.
Source
Laws 1967, c. 487, § 77, p. 1605;
Laws 1993, LB 345, § 63;
Laws 1994, LB 977, § 16;
Laws 2008, LB914, § 10.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2778 - Income tax; deficiency; written protest; time.

77-2778.
Income tax; deficiency; written protest; time.
Within sixty days after the mailing of a deficiency notice, or one hundred fifty days if the taxpayer is outside the United States, the taxpayer or any person directly interested may file with the Tax Commissioner a written protest against the proposed assessment in which he or she shall set forth the grounds on which the protest is based. If a protest is filed, the Tax Commissioner shall reconsider the assessment of the deficiency and, if the taxpayer has so requested, shall grant the taxpayer or his or her authorized representative an oral hearing. For purposes of this section, a person shall be directly interested in a deficiency determination when such deficiency could be collected from such person.
Source
Laws 1967, c. 487, § 78, p. 1605;
Laws 1993, LB 345, § 64;
Laws 1994, LB 977, § 17;
Laws 2008, LB914, § 11.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2779 - Income tax; notice of Tax Commissioner's determination; mailing; contents.

77-2779.
Income tax; notice of Tax Commissioner's determination; mailing; contents.
Notice of the Tax Commissioner's determination shall be mailed to the taxpayer and such notice shall set forth briefly the Tax Commissioner's findings of fact and the basis of decision in each case decided in whole or in part adversely to the taxpayer.
Source
Laws 1967, c. 487, § 79, p. 1605;
Laws 2012, LB727, § 42.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2780 - Income tax; Tax Commissioner; action on taxpayer's protest; when final.

77-2780.
Income tax; Tax Commissioner; action on taxpayer's protest; when final.
The action of the Tax Commissioner on the taxpayer's protest shall be final upon the expiration of thirty days after the date when the Tax Commissioner mails notice of his or her action to the taxpayer unless within this period the taxpayer seeks review of the Tax Commissioner's determination as provided in the Nebraska Revenue Act of 1967.
Source
Laws 1967, c. 487, § 80, p. 1605;
Laws 1993, LB 345, § 65;
Laws 1994, LB 977, § 18;
Laws 2008, LB914, § 12;
Laws 2009, LB165, § 14.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2781 - Tax Commissioner; proceedings; burden of proof; exceptions.

77-2781.
Tax Commissioner; proceedings; burden of proof; exceptions.
In any proceeding before the Tax Commissioner, the burden of proof shall be on the taxpayer except for the following issues, as to which the burden of proof shall be on the Tax Commissioner:
(1) Whether the taxpayer has been guilty of fraud with attempt to evade tax;
(2) Whether the petitioner is liable as the transferee of property of a taxpayer, but not to show that the taxpayer was liable for the tax;
(3) Whether the taxpayer is liable for any increase in a deficiency determination when such increase is asserted initially after the notice of deficiency determination was mailed and a protest petition under section 77-2778 filed, unless such increase in deficiency is the result of a change or correction of federal adjusted gross income, taxable income, or tax liability required to be reported under section 77-2775 and of which change or correction the Tax Commissioner had no notice at the time he or she mailed the notice of deficiency determination; or
(4) Whether the taxpayer or petitioner is liable for any penalty imposed under subsection (7) or (8) of section 77-2790.
Source
Laws 1967, c. 487, § 81, p. 1605;
Laws 1985, LB 273, § 62;
Laws 1987, LB 773, § 24.
Annotations
Taxpayers had the burden of proof to show they possessed the intent to abandon their Nebraska domicile and remain indefinitely in a foreign country. Houghton v. Nebraska Dept. of Rev., 308 Neb. 188, 953 N.W.2d 237 (2021).
A taxpayer need not provide the Tax Commissioner with the figures necessary to compute the tax in order to challenge a determination if the challenge is based upon an error of law. Kellogg Company v. Herrington, 216 Neb. 138, 343 N.W.2d 326 (1984).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2782 - Income tax; evidence; federal determination; admissible.

77-2782.
Income tax; evidence; federal determination; admissible.
Evidence of a federal determination relating to issues raised in a proceeding under the provisions of section 77-2778 shall be admissible, under rules established by the Tax Commissioner.
Source
Laws 1967, c. 487, § 82, p. 1606.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2783 - Income tax; additional tax; notice; no appeal or protest; when.

77-2783.
Income tax; additional tax; notice; no appeal or protest; when.
In the event that the amount of tax is understated on the taxpayer's return as a result of a mathematical or clerical error, the Tax Commissioner shall notify the taxpayer that an amount of tax in excess of that shown on the return is due and has been assessed and the reasons therefor. Such a notice of additional tax due shall not be considered a notice of deficiency assessment nor shall the taxpayer have any right of protest or appeal as in the case of a deficiency assessment based on such notice, and the assessment and collection of the amount of tax erroneously omitted in the return is not prohibited. For purposes of this section, mathematical or clerical error includes information on the taxpayer's return that is different from information reported to the Internal Revenue Service or the Tax Commissioner, including, but not limited to, information reported on Form W-2 and Form 1099.
Source
Laws 1967, c. 487, § 83, p. 1606;
Laws 2017, LB217, § 17.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2784 - Income tax; deficiency; waive restrictions.

77-2784.
Income tax; deficiency; waive restrictions.
The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right to waive the restrictions on assessment and collection of the whole or any part of the deficiency by a signed notice in writing filed with the Tax Commissioner.
Source
Laws 1967, c. 487, § 84, p. 1606.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2785 - Income tax; assessment; deficiency; date.

77-2785.
Income tax; assessment; deficiency; date.
(1) The amount of income tax which is shown to be due on an income tax return, including revisions for mathematical or clerical errors, shall be deemed to be assessed on the date of filing of the return including any amended returns showing an increase of tax. In the case of a return properly filed without the computation of the tax, the tax computed by the Tax Commissioner shall be deemed to be assessed on the date when payment is due. If a notice of deficiency has been mailed, the amount of the deficiency shall be deemed to be assessed on the date provided in section 77-2777 if no protest is filed or, if a protest is filed, then upon the date when the determination of the Tax Commissioner becomes final. If an amended return or report filed pursuant to the provisions of section 77-2775 concedes the accuracy of a federal change or correction or a state change or correction which has become final on or after May 1, 1993, any deficiency in the income tax under the Nebraska Revenue Act of 1967 resulting therefrom shall be deemed to be assessed on the date of filing such report or amended return and such assessment shall be timely notwithstanding any other provisions of such act. Any amount paid as a tax or in respect of a tax, other than amounts withheld at the source or paid as estimated income tax, shall be deemed to be assessed upon the date of receipt of payment notwithstanding any other provision of such act.
(2) If the mode or time for the assessment of income tax under the provisions of the Nebraska Revenue Act of 1967, including interest, additions to tax, and penalties, is not otherwise provided for, the Tax Commissioner may establish the same by regulation.
(3) The Tax Commissioner may, at any time within the period prescribed for assessment, make a supplemental assessment, subject to the provisions of section 77-2776 when applicable, whenever it is found that any assessment is imperfect or incomplete in any material aspect.
(4) If the Tax Commissioner believes that the assessment or collection of a deficiency will be jeopardized by delay, by the frivolous objections of any person to compliance with the Nebraska Revenue Act of 1967, or by the attempt of any person to impede the administration of such act, he or she shall, notwithstanding the provisions of section 77-2786, immediately assess such tax, including interest and additions to tax, and penalties as provided by law and give notice and demand for payment to such person. When an assessment is made under this subsection, collection proceedings may be stayed by application for review and the posting of such security as may be required by the Tax Commissioner under section 77-27,129.
Source
Laws 1967, c. 487, § 85, p. 1606;
Laws 1984, LB 962, § 27;
Laws 1993, LB 345, § 66;
Laws 2017, LB217, § 18.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2787 - Income tax; erroneous refund; deficiency; limitation.

77-2787.
Income tax; erroneous refund; deficiency; limitation.
An erroneous refund shall be considered an underpayment of tax on the date made, and an assessment of a deficiency arising out of an erroneous refund may be made at any time within two years from the making of the refund, except that the assessment may be made within five years from the making of the refund if it appears that any part of the refund was induced by fraud or the misrepresentation of a material fact.
Source
Laws 1967, c. 487, § 87, p. 1609.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2788 - Income tax; delinquency; interest.

77-2788.
Income tax; delinquency; interest.
(1) If any amount of income tax imposed by the Nebraska Revenue Act of 1967 including tax withheld by an employer or payor is not paid on or before the last date prescribed for payment, interest on such amount at the rate specified in section 45-104.02, as such rate may from time to time be adjusted, shall be paid for the period from such last date to the date paid.
(2) For purposes of this section, the last date prescribed for the payment of tax shall be determined without regard to any extension of time.
(3) If the taxpayer has filed a waiver of restrictions on the assessment of a deficiency and if notice and demand by the Tax Commissioner for payment of such deficiency is not made within thirty days after the filing of such waiver, interest shall not be imposed on such deficiency for the period beginning immediately after such thirtieth day and ending with the date of notice and demand.
(4) Interest prescribed under this section on any income tax including tax withheld by an employer or payor shall be paid on notice and demand and shall be assessed, collected, and paid in the same manner as income taxes. Any reference to the income tax imposed by the Nebraska Revenue Act of 1967 shall be deemed also to refer to interest imposed by this section on such tax.
(5) Interest shall be imposed under this section with respect to any penalty or addition to tax only if such penalty or addition to tax is not paid within ten days of the notice and demand therefor, and in such case interest shall be imposed only for the period from the date of the notice and demand to the date of payment.
(6) If notice and demand is made for the payment of any amount of tax and if such amount is paid within ten days after the date of such notice and demand, interest under the provisions of this section on the amount so paid shall not be imposed for the period after the date of such notice and demand.
(7) If any portion of income tax is satisfied by credit of an overpayment, then no interest shall be imposed under the provisions of this section on the portion of the tax so satisfied for any period during which, if the credit had not been made, interest would have been allowable with respect to such overpayment.
(8) Interest prescribed under this section may be assessed and collected at any time during the period within which the tax, penalty, or addition to tax to which such interest relates may be assessed and collected respectively.
Source
Laws 1967, c. 487, § 88, p. 1609;
Laws 1981, LB 167, § 53;
Laws 1984, LB 962, § 28;
Laws 1985, LB 273, § 64;
Laws 1991, LB 240, § 1;
Laws 1992, Fourth Spec. Sess., LB 1, § 36.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2789 - Income tax; failure to file return; penalty.

77-2789.
Income tax; failure to file return; penalty.
(1) In case of failure to file any income tax return required under the provisions of the Nebraska Revenue Act of 1967 on the date prescribed therefor, determined with regard to any extension of time for filing, unless it is shown that such failure is the result of reasonable cause and not the result of willful neglect, the Tax Commissioner may add to the amount required to be shown as tax on such return, five percent of the amount of such tax if the failure is for not more than one month, with an additional five percent for each additional month or fraction thereof during which such failure continues, not exceeding twenty-five percent in the aggregate. For purposes of this section, the amount of tax required to be shown on the return shall be reduced by the amount of any part of the tax which is paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax which may be claimed upon the return.
(2) In case of each failure to file a statement of payment to another person, including the duplicate statement of tax withheld on wages, on the date prescribed therefor, determined with regard to any extension of time for filing, unless it is shown that such failure is the result of reasonable cause and not willful neglect, the Tax Commissioner may assess a penalty against the person so failing to file the statement, in the amount of two dollars for each statement not so filed but the total amount imposed on the delinquent person for all such failure during any calendar year shall not exceed two thousand dollars.
(3) In case of failure to file any return for income tax withheld on the date prescribed therefor, determined with regard to any extension of time to file, the Tax Commissioner may add to the amount required to be shown as tax on such return twenty-five dollars or the amount determined under subsection (1) of this section, whichever is greater.
(4) All determinations made by the Tax Commissioner under subsection (3) of this section are due and payable at the time they become final. If they are not paid when final, a penalty of ten percent of the total amount due, exclusive of interest and other penalties, shall be added to the total amount due.
Source
Laws 1967, c. 487, § 89, p. 1610;
Laws 1993, LB 345, § 68;
Laws 2010, LB879, § 12.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2791 - Income tax; overpayment; refund; credit; Tax Commissioner; rules and regulations.

77-2791.
Income tax; overpayment; refund; credit; Tax Commissioner; rules and regulations.
(1) The Tax Commissioner, within the applicable period of limitations, may credit an overpayment of income tax and interest on such overpayment against any liability in respect of any tax imposed by the tax laws of this state on the person who made the overpayment, and the balance shall be refunded by the State Treasurer out of the General Fund.
(2) If the amount allowable as a credit for income tax withheld from the taxpayer exceeds his or her tax to which the credit relates, the excess shall be considered an overpayment.
(3) If the amount allowable as a refundable income tax credit exceeds the tax liability of the taxpayer, the excess is considered an overpayment even if the taxpayer has no income tax liability prior to applying the refundable credit.
(4) If there has been an overpayment of tax required to be deducted and withheld under section 77-2753, refund shall be made to the employer or the payor only to the extent that the amount of the overpayment was not deducted and withheld by the employer or the payor.
(5) The Tax Commissioner may adopt and promulgate rules and regulations providing for the crediting against the estimated income tax for any taxable year of the amount determined to be an overpayment of the income tax for a preceding taxable year.
(6) If any amount of income tax is assessed or collected after the expiration of the period of limitations properly applicable thereto, such amount shall be considered an overpayment.
Source
Laws 1967, c. 487, § 91, p. 1613;
Laws 1984, LB 962, § 30;
Laws 1989, LB 258, § 10;
Laws 2016, LB776, § 4;
Laws 2018, LB1089, § 3.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2792 - Income tax; Tax Commissioner; abate unpaid assessment; waive penalties or interest.

77-2792.
Income tax; Tax Commissioner; abate unpaid assessment; waive penalties or interest.
(1) The Tax Commissioner may abate the unpaid portion of the assessment of any income tax or any liability in respect thereto which (a) is excessive in amount, (b) is assessed after the expiration of the period of limitations properly applicable thereto, (c) is erroneously or illegally assessed, or (d) is the result of an inconsistent position under section 1311 of the Internal Revenue Code of 1986.
(2) No claim for abatement shall be filed by a taxpayer in respect to an assessment of any income tax imposed under the Nebraska Revenue Act of 1967.
(3) The Tax Commissioner may abate the unpaid portion of the assessment of any tax or any liability in respect thereto if he or she determines under uniform rules prescribed by him or her that the administration and collection costs involved would not warrant collection of the amount due.
(4) In all proceedings under the Nebraska Revenue Act of 1967, the Tax Commissioner may act for and on behalf of the people of the State of Nebraska. The Tax Commissioner in his or her discretion may waive all or part of any penalties provided by such act or interest on delinquent taxes at the rate specified in section 45-104.02, as such rate may from time to time be adjusted.
Source
Laws 1967, c. 487, § 92, p. 1614;
Laws 1991, LB 240, § 2;
Laws 1991, LB 773, § 18;
Laws 1992, Fourth Spec. Sess., LB 1, § 37;
Laws 2008, LB914, § 13.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2795 - Income tax; claim for refund; grounds; state; oral hearing.

77-2795.
Income tax; claim for refund; grounds; state; oral hearing.
Every claim for refund shall be filed with the Tax Commissioner in writing and shall state the specific grounds upon which it is founded. The Tax Commissioner shall grant the taxpayer or his authorized representative an opportunity for an oral hearing if the taxpayer so requests.
Source
Laws 1967, c. 487, § 95, p. 1617.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2796 - Income tax; Tax Commissioner; claim for refund; denial; notice.

77-2796.
Income tax; Tax Commissioner; claim for refund; denial; notice.
If the Tax Commissioner disallows a claim for refund, he or she shall notify the taxpayer accordingly. The action of the Tax Commissioner denying a claim for refund is final upon the expiration of thirty days after the date when he or she mails notice of his or her action to the taxpayer unless within this period the taxpayer seeks review of the Tax Commissioner's determination as hereinafter provided.
Source
Laws 1967, c. 487, § 96, p. 1617;
Laws 2008, LB914, § 15;
Laws 2010, LB879, § 15.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2797 - Income tax; Tax Commissioner; refund claim; notice of action; limitation; effect.

77-2797.
Income tax; Tax Commissioner; refund claim; notice of action; limitation; effect.
The Tax Commissioner shall mail a notice of action on any refund claim within six months after the claim is filed. The taxpayer may, prior to notice of action on the refund claim, consider the claim disallowed.
Source
Laws 1967, c. 487, § 97, p. 1617.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2798 - Income tax; claim for refund; action; where brought.

77-2798.
Income tax; claim for refund; action; where brought.
Except in cases involving the proposed assessment of a deficiency, any taxpayer who claims that the income tax he has paid under the Nebraska Revenue Act of 1967 is void in whole or in part, may bring an action, upon the grounds set forth in his claim for refund, against the Tax Commissioner for recovery of the whole or any part of the amount paid. Such suit against the Tax Commissioner may be instituted in a district court of Nebraska of appropriate jurisdiction where the taxpayer resides or in the district court of Lancaster County.
Source
Laws 1967, c. 487, § 98, p. 1617.
Annotations
This section does not apply when a taxpayer receives a proposed assessment of deficiency. Rather, the exclusive remedy to contest an income tax deficiency assessment is the filing of a written protest with the Tax Commissioner within 90 days of the date of the mailing of the proposed assessment of a deficiency pursuant to sections 77-27,127 and 77-27,128. If a timely protest is not filed by the taxpayer, the proposed assessment becomes final. Sack v. State, 259 Neb. 463, 610 N.W.2d 385 (2000).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2799 - Income tax; claim for refund; filing required; action.

77-2799.
Income tax; claim for refund; filing required; action.
No suit shall be maintained for the recovery of any income tax imposed by the provisions of the Nebraska Revenue Act of 1967 alleged to have been erroneously paid until a claim for refund has been filed with the Tax Commissioner as provided in section 77-2795 and the Tax Commissioner has denied the refund.
Source
Laws 1967, c. 487, § 99, p. 1617.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,100 - Income tax; claim for refund; limitation.

77-27,100.
Income tax; claim for refund; limitation.
The action authorized in section 77-2798 shall be filed within three years from the last date prescribed for filing the return or within one year from the date the tax was paid, or within thirty days after the denial of a claim for refund by the Tax Commissioner.
Source
Laws 1967, c. 487, § 100, p. 1617;
Laws 2008, LB914, § 16;
Laws 2010, LB879, § 16.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,101 - Income tax; action for refund; judgment.

77-27,101.
Income tax; action for refund; judgment.
In any action for a refund, the court may render judgment for the taxpayer for any part of the tax, interest, penalties, or other amounts found to be erroneously paid, together with interest on the amount of the overpayment. The amount of any judgment against the Tax Commissioner shall first be credited against any taxes, interest, penalties, or other amounts due from the taxpayer under the tax laws of Nebraska and the remainder refunded.
Source
Laws 1967, c. 487, § 101, p. 1618.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,102 - Income tax; collection; unpaid tax; notice.

77-27,102.
Income tax; collection; unpaid tax; notice.
(1) The income tax imposed by the Nebraska Revenue Act of 1967 shall be collected by the Tax Commissioner and he may establish the mode or time for the collection of any amount due under the provisions of such act if not otherwise specified. The Tax Commissioner shall, upon request, give a receipt for any income tax collected under such act. The Tax Commissioner may authorize incorporated banks or trust companies which are depositaries or fiscal agents of this state to receive and give a receipt for any income tax imposed under the provisions of such act, in such manner, at such times, and under such conditions as he may prescribe; and the Tax Commissioner shall prescribe the manner, times, and conditions under which the receipt of tax by such banks and trust companies is to be treated as payment of tax to the Tax Commissioner.
(2) The Tax Commissioner shall as soon as practicable give notice to each person liable for any amount of tax, addition to tax, additional amount, penalty or interest, which has been assessed but remains unpaid, stating the amount and demanding payment thereof within sixty days of the date of the notice. Such notice shall be left at the dwelling place or usual place of business of such person or shall be sent by mail to such person's last-known address.
Source
Laws 1967, c. 487, § 102, p. 1618.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,103 - Income tax; due and unpaid; collection; lien foreclosure.

77-27,103.
Income tax; due and unpaid; collection; lien foreclosure.
Any (1) tax due and unpaid under the provisions of the Nebraska Revenue Act of 1967, (2) interest, penalty, or addition to such tax, (3) tax, interest, penalty, or addition to such tax which has been erroneously refunded, and (4) deficiency shall constitute a debt to the State of Nebraska which may be collected by lien foreclosure or sued for and recovered in any proper form of action, in the name of the State of Nebraska, in the district court of the county wherein the taxpayer resides or owns property.
Source
Laws 1967, c. 487, § 103, p. 1618.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,107 - Income tax; demand for payment; notice; collection.

77-27,107.
Income tax; demand for payment; notice; collection.
When notice and demand for the payment of income tax is given to a taxpayer and it appears to the Tax Commissioner that it is not practicable to locate property of the taxpayer sufficient in amount to cover the amount of tax due, he or she shall send a copy of the notice provided for in the Uniform State Tax Lien Registration and Enforcement Act to the taxpayer at his or her last-known address together with a notice that such notice has been filed with the appropriate filing officer. Thereafter, the Tax Commissioner may authorize the institution of any action or proceeding to collect or enforce such claim in any place and by any procedure that a civil judgment of a court of record of this state could be collected or enforced. The Tax Commissioner may also in his or her discretion designate agents or retain counsel for the purpose of collecting any income taxes due under the Nebraska Revenue Act of 1967. He or she may fix the compensation of such agents and counsel to be paid out of money appropriated or otherwise lawfully available for payment thereof and he or she may require of them bonds or other security for the faithful performance of their duties. The Tax Commissioner may enter into agreements with the tax departments of other states and the District of Columbia for the collection of income taxes from persons found in those jurisdictions who are delinquent in the payment of income taxes imposed under such act.
Source
Laws 1967, c. 487, § 107, p. 1623;
Laws 1986, LB 1027, § 209;
Laws 1993, LB 161, § 4.
Cross References
Uniform State Tax Lien Registration and Enforcement Act, see section 77-3901.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,108 - Income tax; collection; comity with other states.

77-27,108.
Income tax; collection; comity with other states.
The courts of this state shall recognize and enforce liabilities for income taxes lawfully imposed by any other state which extends a like comity to this state, and the duly authorized office of any such state may sue for the collection of such a tax in the courts of this state. A certificate by the Secretary of State of such other state that an office suing for the collection of such a tax is duly authorized to collect the tax shall be conclusive proof of such authority. For the purpose of this section, the word taxes shall include additions to tax, interest and penalties. Liability for such taxes, additions to tax, interest and penalties shall be recognized and enforced by the courts of this state to the same extent that the laws of such other state permit the enforcement in its courts of liability for such taxes, additions to tax, interest and penalties due this state under the provisions of the Nebraska Revenue Act of 1967.
Source
Laws 1967, c. 487, § 108, p. 1623.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,109 - Income tax; refusal to file return; refusal to produce records; Tax Commissioner; powers; contempt proceedings.

77-27,109.
Income tax; refusal to file return; refusal to produce records; Tax Commissioner; powers; contempt proceedings.
(1) If any person willfully refuses to file an income tax return required by the provisions of the Nebraska Revenue Act of 1967, the Tax Commissioner may apply to a judge of the district court for the county in which the person resides, or, in the case of a corporation, the county in which it has its principal place of business in Nebraska, for an order directing such person to file the required return. If such person fails or refuses to obey such order, he shall be guilty of contempt of court.
(2) If any person willfully refuses to make available any books, papers, records or memoranda for examination by the Tax Commissioner or his representative, or willfully refuses to attend and testify, pursuant to the powers conferred on the Tax Commissioner by subsection (3) of section 77-27,119, the Tax Commissioner may apply to a judge of the district court for the county where such person resides, for an order directing such person to comply with the Tax Commissioner's request for books, papers, records or memoranda or for his attendance and testimony. If the books, papers, records or memoranda required by the Tax Commissioner are in the custody of a corporation, the order of the court may be directed to any principal officer of such corporation. If a person fails or refuses to obey such order, he shall be guilty of contempt of court.
Source
Laws 1967, c. 487, § 109, p. 1624.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,110 - Income tax; liability of transferee.

77-27,110.
Income tax; liability of transferee.
(1) The liability, at law or in equity, of a transferee of property of a taxpayer for any income tax, addition to such tax, penalty or interest due the Tax Commissioner under the provisions of the Nebraska Revenue Act of 1967, shall be assessed, paid and collected in the same manner and subject to the same provisions and limitations as in the case of the tax to which the liability relates. Transferee shall include donee, heir, legatee, devisee, distributee, successor, and assignee.
(2) If any person is deceased, the period of limitation for assessment against such person shall be the period that would be in effect had death not occurred.
Source
Laws 1967, c. 487, § 110, p. 1624.
Annotations
One found to be a "successor" pursuant to section 77-2707 would logically be considered the kind of "transferee" denominated "successor" under this section. Gottsch Feeding Corp. v. State, 261 Neb. 19, 621 N.W.2d 109 (2001).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,111 - Income tax; taxpayer; depart from state; conceal property; Tax Commissioner; powers.

77-27,111.
Income tax; taxpayer; depart from state; conceal property; Tax Commissioner; powers.
(1) If the Tax Commissioner finds that a taxpayer is about to (a) depart from the State of Nebraska, (b) remove his property therefrom, (c) conceal himself or his property therein, or (d) do any other act tending to prejudice or render wholly or partially ineffectual any proceedings to collect the income tax for the preceding or current taxable year unless such proceedings be brought without delay, the Tax Commissioner shall declare the taxable period for such taxpayer immediately terminated, and shall cause notice of such findings and declaration to be given the taxpayer, together with a demand for immediate payment of any income tax due for this period, whether or not the time otherwise allowed by law for filing returns and paying the tax has expired. Such tax shall thereupon become immediately due and payable. In any proceedings in court brought to enforce payment of taxes made due and payable by virtue of the provisions of this section, such findings of the Tax Commissioner, whether made after notice to the taxpayer or not, shall be for all purposes prima facie evidence of the taxpayer's design.
(2) A taxpayer who is not in default in making any income tax return or paying any income taxes assessed under the provisions of the Nebraska Revenue Act of 1967 may furnish to the Tax Commissioner, under regulations to be prescribed by the Tax Commissioner, security that he will duly make the return next thereafter required to be filed and pay the tax next thereafter required to be paid. The Tax Commissioner may approve and accept in like manner security for return and payment of taxes made due and payable by virtue of the provisions of this section.
(3) If security is approved and accepted pursuant to the provisions of subsection (2) of this section and such further or other security with respect to the tax or taxes covered thereby is given as the Tax Commissioner shall from time to time find necessary and require, payment of such taxes shall not be enforced by any proceedings under the provisions of this section prior to the expiration of the time otherwise allowed for paying such taxes.
(4) In the case of a bona fide resident of Nebraska about to depart from the state the Tax Commissioner may waive any or all of the requirements placed upon the taxpayer by the provisions of this section.
Source
Laws 1967, c. 487, § 111, p. 1625.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,112 - Income tax; taxpayer; bankruptcy; Tax Commissioner; tax; assessment; collection.

77-27,112.
Income tax; taxpayer; bankruptcy; Tax Commissioner; tax; assessment; collection.
(1) Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding or the appointment of a receiver for any taxpayer in any receivership proceeding before any court of the United States or any state or territory or of the District of Columbia, any deficiency, together with additions to tax and interest provided by law, determined by the Tax Commissioner, may be immediately assessed.
(2) Claims for the deficiency and such additions to income tax and interest may be presented, for adjudication in accordance with law, to the court before which the bankruptcy or receivership proceeding is pending, despite the pendency of a protest before the Tax Commissioner under the provisions of section 77-2778. No protest against a proposed assessment shall be filed with the Tax Commissioner after the adjudication of bankruptcy or appointment of the receiver.
Source
Laws 1967, c. 487, § 112, p. 1626.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,113 - Income tax; evasion; penalty.

77-27,113.
Income tax; evasion; penalty.
Any person who willfully attempts in any manner to evade any income tax imposed by the provisions of the Nebraska Revenue Act of 1967 or the payment thereof shall, in addition to other penalties provided by law, be guilty of a Class IV felony.
Source
Laws 1967, c. 487, § 113, p. 1626;
Laws 1977, LB 39, § 241.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,114 - Income tax; failure to collect, withhold, deduct, account for, or pay; penalty.

77-27,114.
Income tax; failure to collect, withhold, deduct, account for, or pay; penalty.
Any person required under the provisions of the Nebraska Revenue Act of 1967 to collect, withhold, deduct, and truthfully account for and pay over any income tax imposed by the act who willfully fails to collect, withhold, deduct, or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a Class IV felony.
Source
Laws 1967, c. 487, § 114, p. 1626;
Laws 1977, LB 39, § 242;
Laws 1991, LB 773, § 19.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,115 - Income tax; taxpayer; failure to pay, account or keep records; penalty.

77-27,115.
Income tax; taxpayer; failure to pay, account or keep records; penalty.
Any person required under the provisions of the Nebraska Revenue Act of 1967 to pay any income tax or estimated tax, or required by the provisions of such act to make a return, other than a return of estimated tax, keep any records, or supply any information, who willfully fails to pay such tax or estimated tax, make such return, keep such records, or supply such information, at the time or times required by law, shall, in addition to other penalties provided by law, be guilty of a Class II misdemeanor.
Source
Laws 1967, c. 487, § 115, p. 1627;
Laws 1969, c. 645, § 12, p. 2562;
Laws 1977, LB 39, § 243.
Annotations
Portion of this section making violations of regulations of Tax Commissioner a misdemeanor was invalid, but invalid portion was severable. Anderson v. Tiemann, 182 Neb. 393, 155 N.W.2d 322 (1967).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,116 - Income tax; false return; penalty.

77-27,116.
Income tax; false return; penalty.
Any person who willfully makes and subscribes any return, statement or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; or willfully aids or procures the preparation or presentation in a matter arising under the income tax provisions of the Nebraska Revenue Act of 1967 of a return, affidavit, claim or other document which is fraudulent or is false as to any material matter shall be guilty of a Class IV felony.
Source
Laws 1967, c. 487, § 116, p. 1627;
Laws 1977, LB 39, § 244.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,117 - Income tax; prosecution for violation of act; limitation; Attorney General; concurrent jurisdiction.

77-27,117.
Income tax; prosecution for violation of act; limitation; Attorney General; concurrent jurisdiction.
Any prosecution under income tax provisions of the Nebraska Revenue Act of 1967 shall be instituted within three years after the commission of the offense, except that the period of limitation shall be four years for the offenses described in sections 77-27,113, 77-27,115, and 77-27,116. The failure to do any act required by or under the income tax provisions of such act shall be deemed an act committed in part at the principal office of the Tax Commissioner. Any prosecution may be conducted in any county where the person or corporation to whose liability the proceeding relates resides, or has a place of business or in any county in which such crime is committed. The Attorney General shall have concurrent jurisdiction with the county attorney in the prosecution of offenses.
Source
Laws 1967, c. 487, § 117, p. 1627;
Laws 2006, LB 1003, § 7.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,118 - Income tax; corporate officer or employee; liable for tax; when.

77-27,118.
Income tax; corporate officer or employee; liable for tax; when.
Any corporate officer or employee with the duty to pay income taxes imposed upon a corporation or to perform some other act required of a corporation shall be personally liable under section 77-1783.01 for the payment of such taxes or penalties in the event of willful failure on his or her part to perform such act.
Source
Laws 1967, c. 487, § 118, p. 1628;
Laws 1996, LB 1041, § 9.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,119.01 - Income tax form; contribution to Wildlife Conservation Fund.

77-27,119.01.
Income tax form; contribution to Wildlife Conservation Fund.
The Tax Commissioner shall include on the individual income tax return form space in which the individual taxpayer may, if a refund is due, designate one dollar or a greater amount of such refund as a contribution to the Wildlife Conservation Fund created in section 37-811.
Source
Laws 1984, LB 466, § 6;
Laws 1987, LB 773, § 27;
Laws 1998, LB 922, § 408;
Laws 2007, LB299, § 19.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,119.02 - Tax Commissioner; provide information to Legislative Fiscal Analyst.

77-27,119.02.
Tax Commissioner; provide information to Legislative Fiscal Analyst.
Pursuant to section 50-420 and the duties prescribed in section 77-27,159, the Tax Commissioner shall upon request provide the Legislative Fiscal Analyst all information used to develop revenue projections under section 77-27,159 and all information used to develop fiscal notes that may relate to revised revenue forecasts. Such information shall be provided in a form which does not violate section 77-27,119.
Source
Laws 1987, LB 773, § 28;
Laws 1992, LB 988, § 17.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,119.03 - Disclosure of election to be taxed as retailer; authorized.

77-27,119.03.
Disclosure of election to be taxed as retailer; authorized.
Notwithstanding any other provision of the Nebraska Revenue Act of 1967, the Tax Commissioner or any employee of the Department of Revenue may disclose the election of another person made pursuant to section 77-2701.10.
Source
Laws 1989, LB 762, § 8;
Laws 1992, LB 871, § 63;
Laws 2003, LB 282, § 79.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,119.05 - Income tax form; contribution to Nebraska State Fair.

77-27,119.05.
Income tax form; contribution to Nebraska State Fair.
On the individual income tax return forms for tax years 2003, 2004, and 2005, the Tax Commissioner shall include space in which the individual taxpayer may, if a refund is due, designate one dollar or a greater amount of the refund as a contribution to the Nebraska State Fair. In the case of a joint return, each spouse may designate one dollar or a greater amount of the refund as a contribution to the fund.
Source
Laws 2003, LB 72, § 2.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,119.06 - Nebraska State Fair contributions; disposition.

77-27,119.06.
Nebraska State Fair contributions; disposition.
The Tax Commissioner shall determine the total amount of contributions designated pursuant to section 77-27,119.05 each year, and the State Treasurer shall transfer such amount from the General Fund to the State Fair Cash Fund.
Source
Laws 2003, LB 72, § 3.