reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,120 - Income tax; Tax Commissioner; agreement with; effect.

77-27,120.
Income tax; Tax Commissioner; agreement with; effect.
(1) The Tax Commissioner, or any person authorized in writing by him, is authorized to enter into an agreement with any person relating to the liability of such person, or of the person or estate for whom he acts, in respect to the tax imposed by the provisions of the Nebraska Revenue Act of 1967 for any taxable period.
(2) Such agreement shall be final and conclusive, and, except upon a showing of fraud, malfeasance, or misrepresentation of a material fact:
(a) The case shall not be reopened as to matters agreed upon or the agreement modified by any officer, employee or agent of this state; and
(b) In any suit, action or proceeding under such agreement, or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance therewith, shall not be annulled, modified, set aside or disregarded.
Source
Laws 1967, c. 487, § 120, p. 1631.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,121 - Income tax; Governor; Secretary of the Treasury; agreement.

77-27,121.
Income tax; Governor; Secretary of the Treasury; agreement.
The Governor, with the advice and consent of the Legislature, is authorized to enter into an agreement with the Secretary of the Treasury of the United States or his delegate under which, to the extent provided by the terms of the agreement, the secretary or his delegate will administer, enforce, and collect such income tax on behalf of the state. The cost of the services performed by the secretary or his delegate in administering, enforcing or collecting an income tax under the terms of such an agreement may be paid from the appropriations for the general operations of the Tax Commissioner.
Source
Laws 1967, c. 487, § 121, p. 1631.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,122 - Income tax; Governor; Secretary of the Treasury; agreement; costs; payment.

77-27,122.
Income tax; Governor; Secretary of the Treasury; agreement; costs; payment.
The Governor, with the advice and consent of the Legislature, is authorized to enter into an agreement with the Secretary of the Treasury of the United States or his delegate under which, to the extent provided by the terms of the agreement, the Governor or his delegate will undertake to conduct on behalf of the United States any administrative, enforcement or collection function in respect to the federal income tax. Such agreement shall make provision for the payment by the United States of the cost of the services performed on its behalf.
Source
Laws 1967, c. 487, § 122, p. 1631.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,123 - Income tax; service in armed forces; effect.

77-27,123.
Income tax; service in armed forces; effect.
(1) The period of service in the armed forces of the United States in a combat zone plus any period of continuous hospitalization outside this state attributable to such service plus the next one hundred eighty days shall be disregarded in determining, under regulations to be promulgated by the Tax Commissioner, whether any act required by the provisions of the Nebraska Revenue Act of 1967 was performed by a taxpayer or his representative within the time prescribed therefor.
(2) In the case of any individual who dies while in active service as a member of the armed forces of the United States, if such death occurred while the individual was serving in a combat zone or as a result of wounds, disease, or injury incurred while so serving, the income tax imposed by the provisions of the Nebraska Revenue Act of 1967 shall not apply with respect to the taxable year in which falls the date of his death, or with respect to any prior taxable year ending on or after the first day he so served in a combat zone.
Source
Laws 1967, c. 487, § 123, p. 1632.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,125 - Tax, report, claim, notice, petition; mailing; postmark stamped; date of delivery.

77-27,125.
Tax, report, claim, notice, petition; mailing; postmark stamped; date of delivery.
If any tax, report, claim, statement, notice, petition, or other document including, to the extent authorized by the Tax Commissioner, a return of estimated tax, required to be filed within a prescribed period or on or before a prescribed date under the authority of any provision of the Nebraska Revenue Act of 1967 is, after such period or such date, delivered by United States mail to the Tax Commissioner, or the officer or person with which or with whom such document is required to be filed, the date of the United States postmark stamped on the envelope shall be deemed to be the date of delivery. This section shall apply only if the postmark date falls within the prescribed period or on or before the prescribed date for the filing of such document, determined with regard to any extension granted for such filing, and only if such document was deposited in the mail, postage prepaid, properly addressed to the Tax Commissioner. If any document is sent by United States registered mail, such registration shall be prima facie evidence that such document was delivered to the Tax Commissioner. To the extent that the Tax Commissioner shall prescribe by regulation, certified mail may be used in lieu of registered mail under this section. The provisions of this section shall apply in the case of postmarks not made by the United States post office only if and to the extent provided by regulations of the Tax Commissioner. When the last day prescribed under the authority of the Nebraska Revenue Act of 1967, including any extension of time, for performing any act falls on Saturday, Sunday, or a day considered a holiday by the Tax Commissioner's office, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or a day considered a holiday by the Tax Commissioner's office. The Tax Commissioner shall, upon request, give a receipt for any document filed under the provisions of the Nebraska Revenue Act of 1967.
Source
Laws 1967, c. 487, § 125, p. 1632;
Laws 1984, LB 962, § 33.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,126 - Lists of taxpayers; other information; department provide; when.

77-27,126.
Lists of taxpayers; other information; department provide; when.
The Department of Revenue shall not be required to provide lists of taxpayers or any other information from applications, returns, or other reports to any person except for statistical compilations and for the purposes of enforcing the tax laws of this state or when the department or the Tax Commissioner is specifically required to provide certain information under the laws of Nebraska.
Source
Laws 1991, LB 773, § 7.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,127 - Tax Commissioner; final action; appeal.

77-27,127.
Tax Commissioner; final action; appeal.
Any final action of the Tax Commissioner may be appealed, and the appeal shall be in accordance with the Administrative Procedure Act. The appeal provided by this section shall be the exclusive remedy available to any taxpayer, and no other legal or equitable proceedings shall issue to prevent or enjoin the assessment or collection of any tax imposed under the Nebraska Revenue Act of 1967. The appeal provided by this section shall be in the district court for Lancaster County except as provided in section 77-2798.
Source
Laws 1967, c. 487, § 127, p. 1634;
Laws 1983, LB 101, § 2;
Laws 1988, LB 352, § 159;
Laws 2005, LB 216, § 19.
Cross References
Administrative Procedure Act, see section 84-920.
Annotations
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. 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).
The Tax Commissioner is not a person aggrieved as provided in section 84-917 and therefore does not have the right to appeal a decision of the State Board of Equalization and Assessment. Karnes v. Wilkinson Mfg., 220 Neb. 150, 368 N.W.2d 788 (1985).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,128 - Judicial review; exclusive remedy.

77-27,128.
Judicial review; exclusive remedy.
The review provided by section 77-27,127 shall be the exclusive remedy available to any taxpayer for the review of the action in respect to the assessment of a proposed deficiency. No injunction or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this state or against any office of this state to prevent or enjoin the assessment or collection of any tax imposed under the provisions of the Nebraska Revenue Act of 1967.
Source
Laws 1967, c. 487, § 128, p. 1634;
Laws 1983, LB 101, § 3.
Annotations
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. 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 › 77-27,129 - Tax Commissioner; tax; deficiency; collection.

77-27,129.
Tax Commissioner; tax; deficiency; collection.
The Tax Commissioner may collect a deficiency notwithstanding that an application for review in respect of such deficiency has been made by the taxpayer, unless the taxpayer at or before the time his application for review is made, has paid the deficiency, or has deposited with the Tax Commissioner the amount of the deficiency or has filed with the Tax Commissioner a bond, in the amount of the deficiency being contested including interest and other amounts as well as all costs and charges which may accrue against him in the prosecution of the proceeding and issued by a person authorized under the laws of this state to act as surety, conditioned upon the payment of the deficiency including interest and other amounts as finally determined and such costs and charges.
Source
Laws 1967, c. 487, § 129, p. 1634.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,130 - Tax Commissioner; tax; deficiency; disallowed by court; effect; frivolous objections; damages.

77-27,130.
Tax Commissioner; tax; deficiency; disallowed by court; effect; frivolous objections; damages.
(1) If the amount of a deficiency determined by the Tax Commissioner is disallowed in whole or in part by the court of review, the amount so disallowed shall be credited or refunded to the taxpayer without the making of a claim therefor or, if payment has not been made, shall be abated.
(2) If the deficiency determined by the Tax Commissioner is disallowed by the court of review, the taxpayer shall have his or her costs as they would be allowable under the provisions of section 77-27,129. If the deficiency is disallowed in part, the court in its discretion may award the taxpayer a proportionate part of his or her costs.
(3) An assessment of a proposed income deficiency by the Tax Commissioner shall become final upon the expiration of the period specified in section 77-2777 for filing a written protest against the proposed assessment if no such protest has been filed within the time provided or, if the protest provided in section 77-2778 has been filed, upon the expiration of time provided for filing a petition for judicial review, upon the final judgment of the reviewing court, or upon the rendering by the Tax Commissioner of a decision pursuant to the mandate of the reviewing court. Notwithstanding the foregoing, for the purpose of making a petition for the review of a determination of the Tax Commissioner, the determination shall be deemed final on the date the notice of decision is mailed to the taxpayer as provided in section 77-2779.
(4) If any person institutes proceedings merely for delay or raises frivolous objections to compliance with the Nebraska Revenue Act of 1967, the Tax Commissioner may apply to a judge of the district court for the county where such person resides for damages in an amount not in excess of five thousand dollars for each tax year to be awarded to the State of Nebraska for expenses incurred by the Tax Commissioner in securing compliance. Damages so awarded by the court shall be payable upon notice and demand by the Tax Commissioner and shall be collected in the same manner as delinquent taxes under such act.
Source
Laws 1967, c. 487, § 130, p. 1635;
Laws 1984, LB 962, § 34;
Laws 2012, LB727, § 43.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,131 - Tax Commissioner; security required; when; sale of security; notice.

77-27,131.
Tax Commissioner; security required; when; sale of security; notice.
(1) Unless otherwise specifically provided, the Tax Commissioner, whenever he or she deems it necessary to insure compliance with the provisions of the Nebraska Revenue Act of 1967, may require any person subject to the act to place with him or her such security as he or she may determine. The amount of the necessary security shall be fixed by the Tax Commissioner but, except as provided in this section, shall not be greater than three times the estimated average amount payable for the reporting period by such persons pursuant to the act. In the case of persons habitually delinquent in their obligations under the act, the amount of the security shall not be greater than five times the estimated average amount payable for the reporting period by such persons pursuant to the act. The amount of the security may be increased or decreased by the Tax Commissioner at any time, subject to the limitations set forth in this subsection.
(2) The Tax Commissioner may sell the security at public auction or, in the case of security in the form of bearer bonds issued by the United States or this state which have a prevailing market price, at a private sale at a price not lower than the prevailing market price if it becomes necessary to make such sale in order to recover any tax, interest, or penalties due on any amount required to be collected. Notice of the sale shall be given to the person who deposited the security at least ten days before the sale. The notice may be given personally or by mail addressed to the person at the address furnished to the Tax Commissioner and as it appears in the records of the Tax Commissioner. Upon such sale, any surplus above the amounts due shall be returned to the person who placed the security.
Source
Laws 1967, c. 487, § 131, p. 1636;
Laws 1991, LB 773, § 20;
Laws 2007, LB223, § 15.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,132.01 - Tax Refund Fund balance; transfer; allocation.

77-27,132.01.
Tax Refund Fund balance; transfer; allocation.
The balance of the Tax Refund Fund shall, on June 30, 1989, be transferred by the State Treasurer to the Revenue Distribution Fund and shall be allocated as required by the sections crediting amounts to the Tax Refund Fund prior to such date.
Source
Laws 1989, LB 258, § 13.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,133 - Nonresident; deficiency; action; process.

77-27,133.
Nonresident; deficiency; action; process.
Unless otherwise specifically provided for in the Nebraska Revenue Act of 1967, a deficiency assessed against a person not within this state may be prosecuted by an action in any court in this state having jurisdiction of the subject matter, and the court shall have in personam jurisdiction of such person in any such action for taxes imposed and assessed under the provisions of such act.
Source
Laws 1967, c. 487, § 133, p. 1637;
Laws 1983, LB 447, § 91.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,134 - Tax Commissioner; destroy obsolete returns, when.

77-27,134.
Tax Commissioner; destroy obsolete returns, when.
Unless specifically provided for in the Nebraska Revenue Act of 1967, after any period of limitations fixed by such act, the Tax Commissioner may destroy obsolete returns.
Source
Laws 1967, c. 487, § 134, p. 1637.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,135 - Notice; how given.

77-27,135.
Notice; how given.
Whenever any notice required to be given by the Tax Commissioner under the provisions of the Nebraska Revenue Act of 1967 may be given by mail, it shall be given by first-class, registered, or certified mail, return receipt requested.
Source
Laws 1967, c. 487, § 135, p. 1637;
Laws 2012, LB727, § 44.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,135.01 - Court ruling of unconstitutionality; effect.

77-27,135.01.
Court ruling of unconstitutionality; effect.
Any decision by a court of competent jurisdiction that a tax exemption or reduction or other special preference provided to an activity by the Nebraska Revenue Act of 1967 is unconstitutional for any reason shall result in the prospective or retroactive taxation of such activity and not the nontaxation of other activity.
Source
Laws 1994, LB 938, § 2.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,139.01 - Aid to municipalities; Municipal Equalization Fund; created; use; investment.

77-27,139.01.
Aid to municipalities; Municipal Equalization Fund; created; use; investment.
The Municipal Equalization Fund is hereby created. The fund shall be used to provide state aid to equalize the property tax capacity of incorporated cities. 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 1996, LB 1177, § 1.
Cross References
Nebraska Capital Expansion Act, see section 72-1269.
Nebraska State Funds Investment Act, see section 72-1260.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,139.02 - Aid to municipalities; terms, defined.

77-27,139.02.
Aid to municipalities; terms, defined.
For purposes of sections 77-27,139.01 to 77-27,139.04:
(1) Average per capita property tax levy means the total property taxes levied by all incorporated municipalities in each population group for the immediately preceding fiscal year, except for the amount of property tax levies committed to provide for principal and interest payments on the indebtedness of all incorporated municipalities, divided by the current population of all incorporated municipalities as certified by the Department of Revenue pursuant to section 77-3,119. The average per capita property tax levy shall be calculated separately for each population group;
(2) Average property tax levy means the total property taxes levied by all incorporated municipalities for the prior year, except for the amount of property tax levies committed to provide for principal and interest payments on the indebtedness of all incorporated municipalities, divided by the total amount of valuation subject to property tax in all incorporated municipalities for the immediately preceding fiscal year;
(3) Population means the population of a municipality as determined in section 77-3,119; and
(4) Population group means one of three groupings of municipalities for which the aid established by sections 77-27,139.01 to 77-27,139.04 is calculated based on the average per capita property tax levy calculated separately for each group. The three population groups shall be (a) municipalities with a population of five thousand inhabitants or more, (b) municipalities with a population between eight hundred and five thousand inhabitants, and (c) municipalities with a population of eight hundred inhabitants or less.
Source
Laws 1996, LB 1177, § 2;
Laws 1997, LB 269, § 54;
Laws 2011, LB383, § 3.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,139.03 - Aid to municipalities; calculation of state aid.

77-27,139.03.
Aid to municipalities; calculation of state aid.
(1) State aid provided to municipalities pursuant to sections 77-27,139.01 to 77-27,139.04 shall be calculated by determining the average property tax levy for operational purposes other than for principal and interest payments on the indebtedness of all incorporated municipalities. The Auditor of Public Accounts shall provide to the Department of Revenue a list of the bond and nonbond tax request amounts from the most recent budgets filed by incorporated municipalities. The information shall be used to calculate the bond and nonbond tax levies for aid purposes under this section. The auditor shall provide the information to the department by February 1 each year.
(2) Each municipality shall receive state aid from the Municipal Equalization Fund equal to (a) the product of the average per capita property tax of the appropriate population group multiplied by the current population of the municipality minus (b) the product of the average property tax levy multiplied by the certified valuation within the incorporated municipality, except that a municipality shall not receive any aid under this section if the calculation results in a negative number.
(3) If a municipal tax levy for operational purposes was less than the average property tax levy in the immediately preceding fiscal year, the state aid provided to such municipality shall be reduced by twenty percent for each one-cent increment the levy was below the average property tax levy but the reduction shall not exceed eighty percent.
(4) If the amount of money in the Municipal Equalization Fund is less than the total amount of state aid for all municipalities as required by the allocation formula in subsection (2) of this section, the money in the fund shall be allocated on a prorated basis to such municipalities. If the amount of money in the fund is more than the total amount of state aid for municipalities as required by the allocation formula, the excess money in the fund shall be credited to the General Fund.
Source
Laws 1996, LB 1177, § 3;
Laws 1997, LB 269, § 55;
Laws 1998, LB 989, § 5;
Laws 1999, LB 141, § 10;
Laws 2000, LB 968, § 72;
Laws 2003, LB 622, § 1;
Laws 2011, LB383, § 4;
Laws 2012, LB1114, § 1.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,139.04 - Aid to municipalities; funds; how distributed.

77-27,139.04.
Aid to municipalities; funds; how distributed.
The Department of Revenue shall determine the amount to be distributed to the various municipalities and certify such amounts by voucher to the Director of Administrative Services. The Municipal Equalization Fund shall be distributed on or before the first day of October, January, April, and July of each state fiscal year beginning in fiscal year 1998-99. The director shall, upon receipt of such notification and vouchers, pay the amounts electronically from funds appropriated. The proceeds of the payments received by the various municipalities shall be credited to the general fund of the municipality.
Source
Laws 1996, LB 1177, § 4;
Laws 2021, LB509, § 12.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,142.01 - Incorporated municipalities; sales and use tax; modification; election required, when.

77-27,142.01.
Incorporated municipalities; sales and use tax; modification; election required, when.
(1) The governing body of any incorporated municipality may submit the question of changing any terms and conditions of a sales and use tax previously authorized under section 77-27,142. Except as otherwise provided by section 77-27,142, the question of modification shall be submitted to the voters at any primary or general election or at a special election if the governing body submits a certified copy of the resolution proposing modification to the election commissioner or county clerk within the time prior to the primary, general, or special election prescribed in section 77-27,142.02.
(2) If the change imposes a sales and use tax at a rate greater than one and one-half percent or increases the sales and use tax to a rate greater than one and one-half percent, the question shall include, but not be limited to:
(a) The percentage increase of one-quarter percent or one-half percent in the sales and use tax rate;
(b) A list of reductions or elimination of other taxes or fees, if any;
(c) A description of the projects to be funded, in whole or in part, from the revenue collected, along with any savings or efficiencies resulting from the projects;
(d) The year or years within which the revenue will be collected and, if bonds will be issued with some or all of the revenue pledged for payment of such bonds, a statement that the revenue will be collected until the payment in full of such bonds and any refunding bonds; and
(e)(i) The percentage of revenue collected to be used for the purposes of the interlocal agreement or joint public agency agreement as provided in subdivision (2)(b)(i) or subsection (3) of section 77-27,142; (ii) a statement of the overall purpose of the agreement which is the long-term development of unified governance of public infrastructure projects, if applicable; and (iii) the name of any other political subdivision which is a party to the agreement.
This subsection does not apply to the first one and one-half percent of a sales and use tax imposed by a municipality.
Source
Laws 1978, LB 394, § 2;
Laws 1997, LB 182A, § 7;
Laws 2009, LB501, § 4;
Laws 2012, LB357, § 2;
Laws 2013, LB104, § 2.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,142.02 - Incorporated municipalities; sales and use tax; election; question; effect.

77-27,142.02.
Incorporated municipalities; sales and use tax; election; question; effect.
Except as otherwise provided by subsection (2) of section 77-27,142, the power granted by section 77-27,142 shall not be exercised unless and until the question has been submitted at a primary, general, or special election held within the incorporated municipality and in which all qualified electors shall be entitled to vote on such question. The officials of the incorporated municipality shall order the submission of the question by submitting a certified copy of the resolution proposing the tax to the election commissioner or county clerk by March 1 for a primary election, by September 1 for a general election, or at least fifty days before a special election. Except as otherwise provided by subsection (2) of section 77-27,142.01, 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 received from such tax will be allocated, and shall include the following language: Shall the governing body of the incorporated municipality impose a sales and use tax upon the same transactions within such municipality on which the State of Nebraska is authorized to impose a tax? If a majority of the votes cast upon such question shall be in favor of such tax, then the governing body of such incorporated municipality shall be empowered as provided by section 77-27,142 and shall forthwith proceed to impose a tax pursuant to the Local Option Revenue Act. If a majority of those voting on the question shall be opposed to such tax, then the governing body of the incorporated municipality shall not impose such a tax.
Source
Laws 1978, LB 394, § 3;
Laws 1985, LB 116, § 2;
Laws 1986, LB 890, § 2;
Laws 2009, LB501, § 5;
Laws 2012, LB357, § 3.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,142.03 - Incorporated municipality; sales and use tax; petition to submit question.

77-27,142.03.
Incorporated municipality; sales and use tax; petition to submit question.
(1) If the qualified electors of any municipality, equal in number to at least ten percent of the votes cast at the last preceding municipal election, petition the governing body to submit the question at least seventy-five days before the next primary, general, or special election, the governing body shall submit the question at the next primary, general, or special election.
(2) The question of imposing a sales and use tax which has been submitted to the electors and failed shall not be submitted to the electors of an incorporated municipality again until twenty-three months after such failure.
Source
Laws 1978, LB 394, § 4;
Laws 1986, LB 890, § 3;
Laws 1994, LB 1175, § 3;
Laws 2009, LB501, § 6.
Annotations
A petition seeking to enact a sales tax for the purpose of creating an endowment fund is governed by chapter 77 of the Nebraska Revised Statutes, and the proposed allocation of the tax to create an endowment fund does not remove the proposal from being governed by this section. Sydow v. City of Grand Island, 263 Neb. 389, 639 N.W.2d 913 (2002).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,142.04 - Incorporated municipality; sales and use tax; election; notice.

77-27,142.04.
Incorporated municipality; sales and use tax; election; notice.
The governing body shall give notice of the submission of the question of imposing the sales and use tax upon the same transactions within such municipality on which the State of Nebraska is authorized to impose a tax, not more than thirty days nor less than ten days previous to the election, by publication one time in one or more newspapers published in or of general circulation in the municipality in which such question is to be submitted. Such notice shall be in addition to any other notice required under the general election laws of this state.
Source
Laws 1978, LB 394, § 5.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,142.05 - Incorporated municipality; sales and use tax; previously authorized; continuation without election.

77-27,142.05.
Incorporated municipality; sales and use tax; previously authorized; continuation without election.
Any incorporated municipality which had, prior to January 1, 1978, authorized a sales and use tax pursuant to section 77-27,142 may continue the tax without submitting the question of continuing such tax to a vote of the qualified electors.
Source
Laws 1978, LB 394, § 6.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,145 - Municipalities; sales and use tax; claims; remedies.

77-27,145.
Municipalities; sales and use tax; claims; remedies.
Upon any claim of illegal assessment and collection, the taxpayer shall have the same remedies provided for claims of illegal assessment and collection of the state tax, it being the intention of the Legislature that the provisions of law which apply to the recovery of state taxes illegally assessed and collected apply to the recovery of taxes illegally assessed and collected under the authority of sections 77-27,142 to 77-27,148.
Source
Laws 1969, c. 629, § 4, p. 2530.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,146 - Municipalities; sales and use tax; disposition.

77-27,146.
Municipalities; sales and use tax; disposition.
The proceeds of the tax levied by an incorporated municipality under the authority of sections 77-27,142 to 77-27,148 shall be distributed to the incorporated municipality for deposit in its general fund.
Source
Laws 1969, c. 629, § 5, p. 2531.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,147 - Municipalities; sales and use tax; laws governing; source of transactions.

77-27,147.
Municipalities; sales and use tax; laws governing; source of transactions.
All relevant provisions of the Nebraska Revenue Act of 1967, as amended from time to time, and not inconsistent with the Local Option Revenue Act, shall govern transactions, proceedings, and activities pursuant to any tax imposed under the Local Option Revenue Act.
For purposes of the Local Option Revenue Act, all retail sales, rentals, and leases, as defined and described in the Nebraska Revenue Act of 1967, shall be sourced according to the provisions of sections 77-2703.01 to 77-2703.04.
Source
Laws 1969, c. 629, § 6, p. 2531;
Laws 1969, c. 683, § 9, p. 2644;
Laws 1986, LB 1027, § 210;
Laws 1992, LB 871, § 64;
Laws 1994, LB 123, § 25;
Laws 1994, LB 994, § 2;
Laws 1994, LB 1207, § 17;
Laws 1995, LB 17, § 2;
Laws 2002, LB 947, § 5;
Laws 2003, LB 282, § 82.
Cross References
Nebraska Revenue Act of 1967, see section 77-2701.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,149 - Terms, defined.

77-27,149.
Terms, defined.
As used in sections 77-27,149 to 77-27,155 unless the context otherwise requires:
(1) Facility shall mean any system, equipment or apparatus, or disposal system, including disposal wells, or any treatment works, appliance, equipment, machinery or installation constructed, used or placed in operation primarily for the purpose of reducing, controlling or eliminating air or water pollution caused by industrial or agricultural waste, including the generation of electricity;
Provided,
that facilities such as air conditioners, dust collectors, filters, fans, and similar facilities designed, constructed or installed solely for the benefit of the person for whom installed or the personnel of such person, and facilities designed or installed for the reduction or control of automobile exhaust emissions shall not be deemed air pollution control facilities for purposes of this subdivision;
(2) Industrial or agricultural waste shall mean any liquid, gaseous or solid waste substance resulting from any process of industry, manufacture, trade or business, including the generation of electricity, or from the development, processing or recovery of any paper or wood which is capable of polluting the air or waters of this state;
(3) Treatment works shall mean any plant, pumping station, incinerator, air pollution abatement equipment or installation, or other works or reservoir used primarily for the purpose of abating, treating, stabilizing, isolating or holding industrial or agricultural waste; and
(4) Disposal system shall mean any system used primarily for disposing of or isolating industrial or agricultural water and shall include pipelines or conduits, pumping stations and force mains, and all other constructions, devices, appurtenances and facilities used for collecting or conducting air-borne or water-borne industrial or agricultural waste to a point of disposal, treatment or isolation except that which is necessary to the manufacture of products.
Source
Laws 1972, LB 716, § 1;
Laws 1974, LB 820, § 3.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,150 - Refund; application; when; contents; hearing; approval.

77-27,150.
Refund; application; when; contents; hearing; approval.
(1) An application for a refund of Nebraska sales and use taxes paid for any air or water pollution control facility may be filed with the Tax Commissioner by the owner of such facility in such manner and in such form as may be prescribed by the commissioner. The application for a refund shall contain: (a) Plans and specifications of such facility including all materials incorporated therein; (b) a descriptive list of all equipment acquired by the applicant for the purpose of industrial or agricultural waste pollution control; (c) the proposed operating procedure for the facility; (d) the acquisition cost of the facility for which a refund is claimed; and (e) a copy of the final findings of the Department of Environment and Energy issued pursuant to section 77-27,151.
(2) The Tax Commissioner shall offer an applicant a hearing upon request of such applicant. The hearing shall not affect the authority of the Department of Environment and Energy to determine whether or not industrial or agricultural waste pollution control exists within the meaning of the Air and Water Pollution Control Tax Refund Act.
(3) A claim for refund received without a copy of the final findings of the Department of Environment and Energy issued pursuant to section 77-27,151 shall not be considered a valid claim and shall be returned to the applicant.
(4) Notice of the Tax Commissioner's refusal to issue a refund shall be mailed to the applicant.
Source
Laws 1972, LB 716, § 2;
Laws 1974, LB 820, § 4;
Laws 1977, LB 308, § 1;
Laws 1978, LB 244, § 1;
Laws 1993, LB 3, § 43;
Laws 2002, LB 989, § 20;
Laws 2012, LB727, § 45;
Laws 2019, LB302, § 96.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,151 - Refund; notice to Tax Commissioner; Department of Environment and Energy; duties.

77-27,151.
Refund; notice to Tax Commissioner; Department of Environment and Energy; duties.
If the Department of Environment and Energy finds that a facility or multiple facilities at a single location are designed and operated primarily for control, capture, abatement, or removal of industrial or agricultural waste from air or water and are suitable, are reasonably adequate, and meet the intent and purposes of the Environmental Protection Act, the Department of Environment and Energy shall so notify the owner of the facility in writing of its findings that the facility, multiple facilities, or the specified portions of any facility are approved. The Department of Environment and Energy shall also notify the Tax Commissioner of its findings and the extent of commercial or productive value derived from any materials captured or recovered by the facility.
Source
Laws 1972, LB 716, § 3;
Laws 1974, LB 820, § 5;
Laws 1977, LB 308, § 2;
Laws 1993, LB 3, § 44;
Laws 2002, LB 989, § 21;
Laws 2019, LB302, § 97.
Cross References
Environmental Protection Act, see section 81-1532.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,152 - Refund; notice; modify or revoke; when; effect.

77-27,152.
Refund; notice; modify or revoke; when; effect.
(1) The Tax Commissioner, after giving notice by mail to the applicant and giving an opportunity for a hearing, shall modify or revoke the refund whenever the following appears: (a) The refund was obtained by fraud or misrepresentation regarding the payment of tax on materials incorporated into the facility or facilities; or (b) the Department of Environment and Energy has modified its findings regarding the facility covered by the refund.
(2) The Department of Environment and Energy may modify its findings when it determines any of the following: (a) The refund was obtained by fraud or misrepresentation regarding the facility or planned operation of the facility; (b) the applicant has failed substantially to operate the facility for the purpose and degree of control specified in the application or an amended application; or (c) the facility covered by the refund is no longer used for the primary purpose of pollution control.
(3) On the mailing to the refund applicant of notice of the action of the Tax Commissioner modifying or revoking the refund, the refund shall cease to be in force or shall remain in force only as modified. When a refund is revoked because a refund was obtained by fraud or misrepresentation, all taxes which would have been payable if no certificate had been issued shall be immediately due and payable with the maximum interest and penalties prescribed by the Nebraska Revenue Act of 1967. No statute of limitations shall operate in the event of fraud or misrepresentation.
Source
Laws 1972, LB 716, § 4;
Laws 1977, LB 308, § 3;
Laws 1993, LB 3, § 45;
Laws 2002, LB 989, § 22;
Laws 2012, LB727, § 46;
Laws 2019, LB302, § 98.
Cross References
Nebraska Revenue Act of 1967, see section 77-2701.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,153 - Appeal; procedure.

77-27,153.
Appeal; procedure.
(1) A party aggrieved by the issuance, refusal to issue, revocation, or modification of a pollution control tax refund may appeal from the finding and order of the Tax Commissioner. The finding and order shall not affect the authority of the Department of Environment and Energy to determine whether or not industrial or agricultural waste pollution control exists within the meaning of the Air and Water Pollution Control Tax Refund Act. The appeal shall be in accordance with the Administrative Procedure Act.
(2) The Department of Environment and Energy shall make its findings for the Air and Water Pollution Control Tax Refund Act in accordance with its normal administrative procedures. Nothing in the act is intended to affect the department's authority to make findings and to determine whether or not industrial or agricultural waste pollution control exists within the meaning of the act.
Source
Laws 1972, LB 716, § 5;
Laws 1988, LB 352, § 160;
Laws 2002, LB 989, § 23;
Laws 2019, LB302, § 99.
Cross References
Administrative Procedure Act, see section 84-920.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,154 - Rules and regulations.

77-27,154.
Rules and regulations.
The Tax Commissioner may adopt and promulgate rules and regulations that are necessary for the administration of the Air and Water Pollution Control Tax Refund Act. Such rules and regulations shall not abridge the authority of the Department of Environment and Energy to determine whether or not industrial or agricultural waste pollution control exists within the meaning of the act.
Source
Laws 1972, LB 716, § 6;
Laws 1977, LB 308, § 4;
Laws 1993, LB 3, § 46;
Laws 2002, LB 989, § 24;
Laws 2019, LB302, § 100.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,155 - Act, how cited.

77-27,155.
Act, how cited.
Sections 77-27,149 to 77-27,155 shall be known as the Air and Water Pollution Control Tax Refund Act.
Source
Laws 1972, LB 716, § 7;
Laws 1974, LB 820, § 6.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,156 - Nebraska Economic Forecasting Advisory Board; created.

77-27,156.
Nebraska Economic Forecasting Advisory Board; created.
To assist the Governor in developing estimates of revenue pursuant to section 81-125 and the Legislature in setting the rates of the income tax and sales tax pursuant to section 77-2715.01, there is hereby created the Nebraska Economic Forecasting Advisory Board.
Source
Laws 1984, LB 892, § 3.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,157 - Board; membership; terms; officers; quorum; expenses.

77-27,157.
Board; membership; terms; officers; quorum; expenses.
The Nebraska Economic Forecasting Advisory Board shall consist of nine members, five of whom shall be appointed by and serve at the pleasure of the Executive Board of the Legislative Council and four of whom shall be appointed by and serve at the pleasure of the Governor. The original gubernatorial appointees shall serve for two-year terms. Successive gubernatorial appointees and all legislative appointees shall serve for four-year terms. After appointments are made, the board shall select a chairperson and a vice-chairperson from its membership. The chairperson and vice-chairperson shall serve for two-year terms. The chairperson of the board on September 6, 1985, shall serve until his or her successor is selected. Each member of the board shall have demonstrated expertise in the field of tax policy, economics, or economic forecasting. A majority of the members of the board shall constitute a quorum for the purpose of transacting business and every act of a majority of the members shall be deemed an act of the board. Board members shall serve without compensation but may be reimbursed for expenses as provided in sections 81-1174 to 81-1177. Board members appointed by the Legislative Council shall receive such reimbursement out of the appropriation made to the Legislature's Fiscal and Program Analysis Program. Board members appointed by the Governor shall receive such reimbursement out of the appropriation made to the Department of Revenue for administration.
Source
Laws 1984, LB 892, § 4;
Laws 1985, LB 283, § 1;
Laws 2020, LB381, § 84.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,158 - Board; meetings; duty.

77-27,158.
Board; meetings; duty.
The Nebraska Economic Forecasting Advisory Board shall meet during the months of February and October of each year and during April of each odd-numbered year for the purpose of developing a consensus projection of economic activity in Nebraska. When determined to be necessary to conduct the duties of the board, additional meetings may be held at the call of the chairperson of the board, by a joint call of the Governor and the chairperson of the board, or by a joint call of the chairperson of the Executive Board of the Legislative Council and the chairperson of the board. Notice of all meetings shall be given at least ten days in advance. The board may estimate growth or decline in the state unemployment rate, gross state product, statewide personal income, and such other indices of state economic activity as the board may deem appropriate. The board shall provide an advisory forecast of General Fund receipts.
Source
Laws 1984, LB 892, § 5;
Laws 1987, LB 343, § 1.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,159 - Board; staff support; development of revenue estimates; considerations.

77-27,159.
Board; staff support; development of revenue estimates; considerations.
The Legislative Fiscal Analyst and the Department of Revenue shall provide such staff support as the Nebraska Economic Forecasting Advisory Board may require. The Legislative Fiscal Analyst, in developing revenue estimates pursuant to section 50-419, and the Department of Revenue, in developing revenue estimates for the Governor pursuant to section 81-125, shall consider the estimates of economic activity and the advisory forecast of General Fund receipts developed by the board pursuant to section 77-27,158.
Source
Laws 1984, LB 892, § 6;
Laws 1987, LB 343, § 2.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-27,160 - Legislative intent.

77-27,160.
Legislative intent.
It is the intent of the Legislature to establish and maintain a procedure to set off against a debtor's income tax refund or state lottery prize any debt which is assigned to the Department of Health and Human Services or which any individual not eligible as a public assistance recipient is attempting to collect, which has accrued through written contract, subrogation, or court judgment and is in the form of a liquidated amount due and owing for the care, support, or maintenance of a child or for spousal support.
Source
Laws 1984, LB 845, § 6;
Laws 1993, LB 138, § 71;
Laws 1994, LB 1224, § 84;
Laws 1996, LB 1044, § 797;
Laws 1997, LB 307, § 199.