reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4108 - Incentives; transfer; when; effect.

77-4108.
Incentives; transfer; when; effect.
(1) The incentives allowed under the Employment and Investment Growth Act shall not be transferable except in the following situations:
(a) Any credit allowable to a partnership, a limited liability company, a subchapter S corporation, or an estate or trust may be distributed to the partners, members, shareholders, or beneficiaries in the same manner as income is distributed for use against their income tax liabilities, and such partners, members, shareholders, or beneficiaries shall be deemed to have made an underpayment of their income taxes for any recapture required by section 77-4107; and
(b) The incentives previously allowed and the future allowance of incentives may be transferred when a project covered by an agreement is transferred in its entirety by sale or lease to another taxpayer or in an acquisition of assets qualifying under section 381 of the Internal Revenue Code of 1986.
(2) The acquiring taxpayer, as of the date of notification of the Tax Commissioner of the completed transfer, shall be entitled to any unused credits and to any future incentives allowable under the act.
(3) The acquiring taxpayer shall be liable for any recapture that becomes due after the date of the transfer for the repayment of any benefits received either before or after the transfer.
(4) If a taxpayer operating a project and allowed a credit under the act dies and there is a credit remaining after the filing of the final return for the taxpayer, the personal representative shall determine the distribution of the credit or any remaining carryover with the initial fiduciary return filed for the estate. The determination of the distribution of the credit may be changed only after obtaining the permission of the Tax Commissioner.
Source
Laws 1987, LB 775, § 8;
Laws 1993, LB 121, § 518.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4108.01 - Refund claims; interest not allowable.

77-4108.01.
Refund claims; interest not allowable.
For all refund claims filed on or after October 1, 1998, interest shall not be allowable on any refunds paid because of benefits earned under the Employment and Investment Growth Act.
Source
Laws 1998, LB 1104, § 20.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4109 - Application; valid; when; limitation on new applications.

77-4109.
Application; valid; when; limitation on new applications.
(1) Any complete application filed on or after the date of passage of Laws 1987, LB 775, shall be considered a valid application on the date submitted for the purposes of the Employment and Investment Growth Act.
(2) No new applications shall be filed under the act on or after January 1, 2006. All project applications filed before January 1, 2006, shall be considered by the Tax Commissioner and approved if the project and taxpayer qualify for benefits. Agreements may be executed with regard to project applications filed before January 1, 2006. All project agreements pending, approved, or entered into before such date with respect to the act shall continue in full force and effect.
Source
Laws 1987, LB 775, § 9;
Laws 2005, LB 312, § 57.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4110 - Annual report; contents; joint hearing.

77-4110.
Annual report; contents; joint hearing.
(1) The Tax Commissioner shall submit electronically an annual report to the Legislature no later than October 31 of each year. The report shall be on a fiscal year, accrual basis that satisfies the requirements set by the Governmental Accounting Standards Board. The Department of Revenue shall, on or before December 15 of each even-numbered year, appear at a joint hearing of the Appropriations Committee of the Legislature and the Revenue Committee of the Legislature and present the report. Any supplemental information requested by three or more committee members shall be presented within thirty days after the request.
(2) The report shall list (a) the agreements which have been signed during the previous fiscal year, (b) the agreements which are still in effect, (c) the identity of each taxpayer, and (d) the location of each project.
(3) The report shall also state by industry group (a) the specific incentive options applied for under the Employment and Investment Growth Act, (b) the refunds allowed on the investment, (c) the credits earned, (d) the credits used to reduce the corporate income tax and the credits used to reduce the individual income tax, (e) the credits used to obtain sales and use tax refunds, (f) the number of jobs created, (g) the total number of employees employed in the state by the taxpayer on the last day of the calendar quarter prior to the application date and the total number of employees employed in the state by the taxpayer on subsequent reporting dates, (h) the expansion of capital investment, (i) the estimated wage levels of jobs created subsequent to the application date, (j) the total number of qualified applicants, (k) the projected future state revenue gains and losses, (l) the sales tax refunds owed to the applicants, (m) the credits outstanding, and (n) the value of personal property exempted by class in each county.
(4) No information shall be provided in the report that is protected by state or federal confidentiality laws.
Source
Laws 1987, LB 775, § 10;
Laws 1990, LB 431, § 3;
Laws 2007, LB223, § 26;
Laws 2012, LB782, § 138;
Laws 2013, LB612, § 4;
Laws 2022, LB1150, § 5.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4111 - Tax Commissioner; rules and regulations.

77-4111.
Tax Commissioner; rules and regulations.
The Tax Commissioner may adopt and promulgate all rules and regulations necessary to carry out the purposes of the Employment and Investment Growth Act.
Source
Laws 1988, LB 1234, § 9;
Laws 2019, LB512, § 28.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4112 - Change in law; effect; operative date.

77-4112.
Change in law; effect; operative date.
(1) The changes made in sections 77-4103 to 77-4105 and 77-4107 by Laws 1988, LB 1234, shall become operative for all applications filed on and after January 1, 1988. For all applications filed prior to January 1, 1988, the provisions of the Employment and Investment Growth Act as they existed immediately prior to such date shall apply.
(2) Section 77-4113 and the changes made in section 77-4104 by Laws 1996, LB 1290, shall become operative for all applications filed on or after May 1, 1996.
(3) The changes made in sections 77-4101 and 77-4103 by Laws 1999, LB 539, and section 77-4103.01 shall become operative for any taxpayer with an agreement in effect on or after January 1, 1999. Such changes and section 77-4103.01 shall be applied on a consistent basis for determining benefits for tax years beginning, or deemed to begin, on and after January 1, 1999. For all benefit determinations in tax years beginning, or deemed to begin, prior to January 1, 1999, the provisions of the Employment and Investment Growth Act as they existed immediately prior to such date shall apply.
Source
Laws 1988, LB 1234, § 11;
Laws 1996, LB 1290, § 3;
Laws 1999, LB 539, § 7.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4113 - Department of Revenue; estimate of sales tax refunds under Employment and Investment Growth Act; duties.

77-4113.
Department of Revenue; estimate of sales tax refunds under Employment and Investment Growth Act; duties.
The Department of Revenue shall, on or before the fifteenth day of October and February of every year and the fifteenth day of April in odd-numbered years, make an estimate of the amount of sales tax refunds to be paid under the Employment and Investment Growth Act during the fiscal years to be forecast under section 77-27,158. The estimate shall be based on the most recent data available including pending and approved applications and updates thereof as are required by subdivisions (2)(e) and (4)(e) of section 77-4104. The estimate shall be forwarded to the Legislative Fiscal Analyst and the Nebraska Economic Forecasting Advisory Board and made a part of the advisory forecast required by section 77-27,158.
Source
Laws 1996, LB 1290, § 1.
Cross References
Employment and Investment Growth Act, see section 77-4101.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4210 - Purpose of act.

77-4210.
Purpose of act.
The purpose of the Property Tax Credit Act is to provide property tax relief for property taxes levied against real property. The property tax relief will be made to owners of real property in the form of a property tax credit.
Source
Laws 2007, LB367, § 2.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4211 - Property Tax Credit Cash Fund; created; use; investment.

77-4211.
Property Tax Credit Cash Fund; created; use; investment.
The Property Tax Credit Cash Fund is created. The fund shall only be used pursuant to the Property Tax Credit Act. Any money in the fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Source
Laws 2007, LB367, § 3.
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 › 77-4301 - Terms, defined.

77-4301.
Terms, defined.
For purposes of sections 77-4301 to 77-4316:
(1) Controlled substance shall mean any drug or substance, including an imitation controlled substance, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of Nebraska law. Controlled substance shall not include marijuana;
(2) Dealer shall mean a person who, in violation of Nebraska law, manufactures, produces, ships, transports, or imports into Nebraska or in any manner acquires or possesses six or more ounces of marijuana, seven or more grams of any controlled substance which is sold by weight, or ten or more dosage units of any controlled substance which is not sold by weight;
(3) Imitation controlled substance shall have the meaning as provided in section 28-401; and
(4) Marijuana shall have the meaning as provided in section 28-401.
Source
Laws 1990, LB 260, § 1;
Laws 1991, LB 773, § 26.
Annotations
In a case involving cocaine and methamphetamine, the 7 or more grams of controlled substance which would make one a "dealer" under subsection (2) of this section, and therefore subject to conviction under section 77-4309, must be composed of (1) 7 or more grams of cocaine in isolation, or (2) 7 or more grams of a mixture which contains methamphetamine, or (3) 7 or more grams combined of cocaine in isolation and a mixture which contains methamphetamine. State v. Utter, 263 Neb. 632, 641 N.W.2d 624 (2002).
Section 28-416(6) and subsection (2) of this section address different types of misconduct and are not inconsistent. Nebraska's Marijuana and Controlled Substances Tax Act, construed to grant derivative-use immunity, provides protection to taxpayers coextensive with the constitutional right against compulsory self-incrimination. State v. Garza, 242 Neb. 573, 496 N.W.2d 448 (1993).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4302 - Possession by dealer; payment of tax required.

77-4302.
Possession by dealer; payment of tax required.
No dealer may possess marijuana or controlled substances upon which a tax is imposed by section 77-4303 unless the tax has been paid on the marijuana or controlled substance as evidenced by an official stamp, label, or other indicium.
Source
Laws 1990, LB 260, § 2.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4303 - Imposition of tax; rates.

77-4303.
Imposition of tax; rates.
(1) A tax is hereby imposed on marijuana and controlled substances at the following rates:
(a) On each ounce of marijuana or each portion of an ounce, one hundred dollars;
(b) On each gram or portion of a gram of a controlled substance that is customarily sold by weight or volume, one hundred fifty dollars; or
(c) On each fifty dosage units or portion thereof of a controlled substance that is not customarily sold by weight, five hundred dollars.
(2) For purposes of calculating the tax under this section, marijuana or any controlled substance that is customarily sold by weight or volume shall be measured by the weight of the substance in the dealer's possession. The weight shall be the actual weight, if known, or the estimated weight as determined by the Nebraska State Patrol or other law enforcement agency. Such determination shall be presumed to be the weight of such marijuana or controlled substances for purposes of sections 77-4301 to 77-4316.
(3) The tax shall not be imposed upon a person registered or otherwise lawfully in possession of marijuana or a controlled substance pursuant to Chapter 28, article 4.
Source
Laws 1990, LB 260, § 3;
Laws 1991, LB 773, § 27.
Annotations
The tax levied by Nebraska's Marijuana and Controlled Substances Tax Act is an excise tax and need not be levied by valuation. State v. Garza, 242 Neb. 573, 496 N.W.2d 448 (1993).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4304 - Stamps, labels, or other indicia; purchase; Tax Commissioner; duties.

77-4304.
Stamps, labels, or other indicia; purchase; Tax Commissioner; duties.
(1) Subject to the rules and regulations of the Tax Commissioner, official stamps, labels, or other indicia to be affixed to all marijuana and controlled substances shall be purchased from the Department of Revenue. The purchaser shall pay one hundred percent of face value for each official stamp, label, or other indicium purchased and shall not be required to give his or her name, address, social security number, or other identifying information.
(2) The Tax Commissioner shall adopt a uniform system of providing, affixing, and displaying an official stamp, label, or other indicium for marijuana and controlled substances on which a tax is imposed. Official stamps, labels, or other indicia shall expire six months from the date of issuance.
Source
Laws 1990, LB 260, § 4.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4305 - Tax; due and payable; when.

77-4305.
Tax; due and payable; when.
The tax imposed upon marijuana and controlled substances by section 77-4303 shall be due and payable immediately upon acquisition or possession of marijuana and controlled substances in this state by a dealer.
Source
Laws 1990, LB 260, § 5.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4306 - Stamps, labels, or other indicia; affixed; when.

77-4306.
Stamps, labels, or other indicia; affixed; when.
If a dealer acquires or ships, transports, or imports into this state marijuana or a controlled substance and if the official stamp, label, or indicium evidencing the payment of the tax has not already been affixed, the dealer shall have it permanently affixed on the marijuana or controlled substance immediately upon acquisition or possession of the marijuana or controlled substance. Each official stamp, label, or other indicium may be used only once.
Source
Laws 1990, LB 260, § 6.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4307 - Tax Commissioner; rules and regulations.

77-4307.
Tax Commissioner; rules and regulations.
The Tax Commissioner shall adopt and promulgate rules and regulations necessary to carry out sections 77-4301 to 77-4316.
Source
Laws 1990, LB 260, § 7;
Laws 1991, LB 773, § 28.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4308 - Sections, how construed.

77-4308.
Sections, how construed.
Nothing in sections 77-4301 to 77-4316 shall in any manner provide immunity for a dealer from criminal prosecution pursuant to Nebraska law.
Source
Laws 1990, LB 260, § 8;
Laws 1991, LB 773, § 29.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4309 - Dealer; violations; penalties; statute of limitations.

77-4309.
Dealer; violations; penalties; statute of limitations.
Any dealer violating sections 77-4301 to 77-4316 shall be subject to a penalty of one hundred percent of the tax in addition to the tax imposed by section 77-4303. The penalty shall be collected as part of the tax.
A dealer distributing or possessing marijuana or a controlled substance without affixing the official stamp, label, or other indicium shall be guilty of a Class IV felony. Notwithstanding any other provision of the criminal laws of this state, an indictment may be found and filed or an information or complaint filed upon any criminal offense specified in this section in the proper court within six years after the commission of such offense.
Source
Laws 1990, LB 260, § 9;
Laws 1991, LB 773, § 30.
Annotations
Where no evidence was adduced to show the absence of the official stamp or label, an essential element of the crime of no drug tax stamp, an appellate court may note plain error and reverse the conviction. State v. Howell, 284 Neb. 559, 822 N.W.2d 391 (2012).
In a case involving cocaine and methamphetamine, the 7 or more grams of controlled substance which would make one a "dealer" under subsection (2) of section 77-4301, and therefore subject to conviction under this section, must be composed of (1) 7 or more grams of cocaine in isolation, or (2) 7 or more grams of a mixture which contains methamphetamine, or (3) 7 or more grams combined of cocaine in isolation and a mixture which contains methamphetamine. State v. Utter, 263 Neb. 632, 641 N.W.2d 624 (2002).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4310 - Tax Commissioner; assessment and collection of tax and penalties; duties.

77-4310.
Tax Commissioner; assessment and collection of tax and penalties; duties.
The Tax Commissioner shall (1) based on personal knowledge or information available to the commissioner, assess the tax and applicable penalties upon any dealer subject to tax under section 77-4302 who has not paid the tax when due, (2) mail to the dealer at the dealer's last-known address as shown by the records of the Tax Commissioner or serve in person a written notice of the determination under section 77-4311, (3) demand immediate payment of the tax, and (4) if payment is not immediately made, collect the tax and penalties by any method prescribed in the Uniform State Tax Lien Registration and Enforcement Act as limited by section 77-4312.
Source
Laws 1990, LB 260, § 10.
Cross References
Uniform State Tax Lien Registration and Enforcement Act, see section 77-3901.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4310.01 - Tax proceeds; distribution.

77-4310.01.
Tax proceeds; distribution.
Proceeds of the tax imposed by section 77-4303 shall be remitted to the State Treasurer for credit as follows:
(1) Five percent of such proceeds shall be credited to the Marijuana and Controlled Substances Tax Administration Cash Fund; and
(2) Of the remaining proceeds:
(a) Fifty percent shall be remitted to the respective counties from which the proceeds originated for credit to the County Drug Law Enforcement and Education Fund of each such county. Money remitted to a county pursuant to this subdivision shall be remitted to the county treasurer of such county for credit to such fund. For purposes of this subdivision, county from which the proceeds originated shall mean: (i) If the proceeds result from seizure under the Uniform State Tax Lien Registration and Enforcement Act of property located in a county other than the county in which the dealer resides, the county in which the seizure was made; and (ii) in all other cases, the county in which the dealer resides; and
(b) All remaining funds, including those which did not originate in a county, shall be credited to the Nebraska State Patrol Drug Control and Education Cash Fund.
Source
Laws 1991, LB 773, § 31.
Cross References
Uniform State Tax Lien Registration and Enforcement Act, see section 77-3901.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4310.02 - Overpayment of tax; Tax Commissioner; powers and duties; stamps, nonreturnable.

77-4310.02.
Overpayment of tax; Tax Commissioner; powers and duties; stamps, nonreturnable.
(1) If the Tax Commissioner determines that any tax imposed by sections 77-4301 to 77-4316 has been paid more than once or has been erroneously or illegally collected or computed, the Tax Commissioner shall set forth that fact in his or her records and the amount collected may be refunded to the person by whom it was paid or his or her successors, administrators, or executors.
(2) No stamps that have been issued under such sections by the department can be returned.
(3) The Tax Commissioner may waive all or part of any penalties provided by such sections but may not waive interest on delinquent amounts.
Source
Laws 1991, LB 773, § 38.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4310.03 - Marijuana and Controlled Substances Tax Administration Cash Fund; created; use; investment.

77-4310.03.
Marijuana and Controlled Substances Tax Administration Cash Fund; created; use; investment.
There is hereby created the Marijuana and Controlled Substances Tax Administration Cash Fund. Money in the fund shall be used by the Tax Commissioner for the purposes of administering, collecting, and enforcing the tax imposed by section 77-4303, except that transfers may be made from the fund to the General Fund at the direction of the Legislature. Any money in the Marijuana and Controlled Substances Tax Administration Cash Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Source
Laws 1991, LB 773, § 32;
Laws 1994, LB 1066, § 87;
Laws 2009, First Spec. Sess., LB3, § 56.
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 › 77-4311 - Tax determination; notice; requirements; jeopardy determination; effect.

77-4311.
Tax determination; notice; requirements; jeopardy determination; effect.
Notice of a determination that the tax imposed by section 77-4303 is due and owing shall be personally served or mailed to the dealer within six years after the Tax Commissioner knows or has information available to make such determination. A determination that a dealer does not possess an official stamp, label, or other indicium showing that the tax imposed by section 77-4303 has been paid or has not paid the tax imposed by section 77-4303 shall be considered a jeopardy determination. In any proceedings in court brought to enforce payment of taxes and applicable penalties under sections 77-4301 to 77-4316, a jeopardy determination, made with or without notice to the dealer, shall be for all purposes prima facie evidence of the dealer's failure to pay such taxes.
Source
Laws 1990, LB 260, § 11;
Laws 1991, LB 773, § 33.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4313 - Injunction; suit prohibited.

77-4313.
Injunction; suit prohibited.
No person may bring suit to enjoin the assessment or collection of any taxes, interest, or penalties imposed by sections 77-4301 to 77-4316.
Source
Laws 1990, LB 260, § 13;
Laws 1991, LB 773, § 35.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4314 - Tax and penalties; presumption; admissibility of evidence.

77-4314.
Tax and penalties; presumption; admissibility of evidence.
The tax and penalties assessed by the Tax Commissioner shall be presumed to be valid and correctly determined and assessed. The burden shall be upon the taxpayer to show their incorrectness or invalidity. Any statement or any other certificate by the Tax Commissioner of the amount of tax and penalties determined or assessed shall be admissible in evidence and shall be prima facie evidence of the facts it contains.
Source
Laws 1990, LB 260, § 14.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4315 - Report; confidential; information; inadmissible; when.

77-4315.
Report; confidential; information; inadmissible; when.
Neither the Tax Commissioner nor a public employee may reveal facts contained in a report required by sections 77-4301 to 77-4316. Information contained in any report required by the Tax Commissioner shall not be used against the dealer in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due from the taxpayer making the report. Official stamps, labels, or other indicia denoting payment of the tax imposed by section 77-4303 shall not be used against the dealer in any criminal proceeding.
Source
Laws 1990, LB 260, § 15;
Laws 1991, LB 773, § 36.
Annotations
Any written information received by the Tax Commissioner from a taxpayer complying with Nebraska's Marijuana and Controlled Substances Tax Act shall be considered part of the "report" referred to in this section. Such information is confidential. Under Nebraska's Marijuana and Controlled Substances Tax Act, information may be "directly" confidential under this section or "derivatively" confidential, if gained through the use of otherwise confidential information. All such confidential information is inadmissible against the taxpayer in a criminal proceeding, except when independently obtained or when being used in a prosecution to enforce the act. If a taxpayer, by unjustified nonpayment of a tax due under Nebraska's Marijuana and Controlled Substances Tax Act, forces the Tax Commissioner to file a tax lien or bring an action for unpaid taxes, disclosures resulting from the filing will not be confidential. State v. Garza, 242 Neb. 573, 496 N.W.2d 448 (1993).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4316 - Tax Commissioner; powers; subpoena; enforcement.

77-4316.
Tax Commissioner; powers; subpoena; enforcement.
For purposes of determining the correctness of any report, determining the amount of tax that should have been paid, determining whether or not the dealer should have made a report or paid taxes, or collecting any taxes under sections 77-4301 to 77-4316, the Tax Commissioner may examine or cause to be examined any books, papers, records, or memoranda that may be relevant to making such determinations, whether the books, papers, records, or memoranda are the property of or in the possession of the dealer or another person. The Tax Commissioner may require the attendance of any person having knowledge or information that may be relevant, compel the production of books, papers, records, or memoranda by persons required to attend, take testimony on matters material to the determination, and administer oaths or affirmations. Upon request of the Tax Commissioner, the judge of any court shall issue a subpoena for the attendance of a witness or the production of books, papers, records, and memoranda. The Tax Commissioner may also issue subpoenas. Disobedience of subpoenas issued under this section shall be punishable by the district court of the county in which the subpoena is issued or, if the subpoena is issued by the Tax Commissioner, by the district court of the county in which the party served with the subpoena is located, in the same manner as contempt of district court.
Source
Laws 1990, LB 260, § 16;
Laws 1991, LB 773, § 37.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4401 - Act, how cited.

77-4401.
Act, how cited.
Sections 77-4401 to 77-4407 shall be known and may be cited as the Good Life Transformational Projects Act.
Source
Laws 2023, LB727, § 9.
Operative Date: June 7, 2023
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4402 - Purpose of act; legislative findings.

77-4402.
Purpose of act; legislative findings.
(1) The purpose of the Good Life Transformational Projects Act is to promote and develop the general and economic welfare of this state and its communities by providing support for unique Nebraska projects that will attract new industries and employment opportunities and further grow and strengthen Nebraska's retail, entertainment, and tourism industries.
(2) The Legislature finds that it will be beneficial to the economic well-being of the people of this state to encourage transformational development projects within the state that create jobs, infrastructure, and other improvements and attract and retain tourists and college graduates from around the state.
(3) The Legislature further finds that such projects will (a) generate new economic activity, as well as additional state and local taxes from persons residing within and outside the state, (b) create new economic opportunities and jobs for residents, and (c) promote new-to-market retail, entertainment, and dining attractions.
Source
Laws 2023, LB727, § 10.
Operative Date: June 7, 2023
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4403 - Terms, defined.

77-4403.
Terms, defined.
For purposes of the Good Life Transformational Projects Act:
(1) Department means the Department of Economic Development; and
(2) Good life district means a district established pursuant to section 77-4405.
Source
Laws 2023, LB727, § 11.
Operative Date: June 7, 2023
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4404 - Good life district; application; contents; confidential.

77-4404.
Good life district; application; contents; confidential.
(1) Until December 31, 2024, any person may apply to the department to create a good life district. All applications shall be in writing and shall contain:
(a) A description of the proposed project to be undertaken within the good life district, including a description of any existing development, an estimate of the total new development costs for the project, and an estimate of the number of new jobs to be created as a result of the project;
(b) A map identifying the good life district to be used for purposes of the project;
(c) A description of the proposed financing of the project;
(d) Documentation of local financial commitment to support the project, including all public and private resources pledged or committed to the project and including a copy of any operating agreement or lease with substantial users of the project area; and
(e) Sufficient documents, plans, and specifications as required by the department to define the project, including the following:
(i) A statement of how the jobs and taxes obtained from the project will contribute significantly to the economic development of the state and region;
(ii) Visitation expectations and a plan describing how the number of visitors to the good life district will be tracked and reported on an annual basis;
(iii) Any unique qualities of the project;
(iv) An economic impact study, including the anticipated effect of the project on the regional and statewide economies;
(v) Project accountability, measured according to best industry practices;
(vi) The expected return on state and local investment the project is anticipated to produce; and
(vii) A summary of community involvement, participation, and support for the project.
(2) Upon receiving an application, the department shall review the application and notify the applicant of any additional information needed for a proper evaluation of the application.
(3) The application and all supporting information shall be confidential except for the location of the project, the total new development costs estimated for the project, and the number of new jobs estimated to be created as a result of the project.
Source
Laws 2023, LB727, § 12.
Operative Date: June 7, 2023
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4406 - Good life district; terminate; conditions.

77-4406.
Good life district; terminate; conditions.
The department shall terminate a good life district established pursuant to section 77-4405 if the applicant has not met seventy-five percent of the investment threshold required under subdivision (2)(a) of section 77-4405 within ten years after establishment of such district.
Source
Laws 2023, LB727, § 14.
Operative Date: June 7, 2023
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4407 - Act; not construed to limit authority of political subdivision.

77-4407.
Act; not construed to limit authority of political subdivision.
No provision in the Good Life Transformational Projects Act shall be construed to limit the existing statutory authority of any political subdivision.
Source
Laws 2023, LB727, § 15.
Operative Date: June 7, 2023
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4501 - Rental company; collect fee; when; use; effect on growth limit on budget; collection.

77-4501.
Rental company; collect fee; when; use; effect on growth limit on budget; collection.
(1) Except as provided in subsection (6) of this section, rental companies engaged in the business of renting private passenger motor vehicles used to carry fifteen passengers or less for periods of thirty-one days or less shall collect, at the time the vehicle is rented in Nebraska, a fee not to exceed five and seventy-five hundredths percent of each rental contract amount, not including sales tax. For purposes of this section, a vehicle is rented in Nebraska if it is picked up by the renter in Nebraska. The fee shall be computed in accordance with the method used for the sales tax imposed by the state on those charges subject to sales tax. The fee shall not be subject to sales tax. The fee shall be noted in the rental contract and collected in accordance with the terms of the contract. The fee shall be retained by the vehicle owner or the rental company engaged in the business of renting private passenger motor vehicles. Fees collected pursuant to this section shall be used by the vehicle owner or the rental company for reimbursement of the amount of motor vehicle taxes and fees imposed and paid in Nebraska upon the vehicles by the vehicle owner or rental company.
(2) On February 15 of each year, the fees imposed by this section for the preceding calendar year, to the extent the fees exceed the motor vehicle taxes and fees imposed and paid in Nebraska upon the vehicles for the preceding calendar year, shall be due and payable to the county treasurer of the county where the transactions occurred. The fee shall be remitted on forms prescribed by the county treasurer. The county shall allocate and distribute such proceeds in the same manner as the proceeds from motor vehicle taxes are allocated and distributed pursuant to section 60-3,186. The revenue received by the county under this section may be expended for any lawful purpose.
(3) The revenue received by the county under this section shall be included and considered as proceeds of motor vehicle taxes and fees for purposes of any growth limitation on budgets of political subdivisions funded by property taxes.
(4) The fee imposed under this section shall be in addition to any other tax or fee authorized by law to be levied on the business activities described in this section and shall be in addition to the sales tax imposed by the state or any municipality.
(5) The county treasurer, county board, and county sheriff may use any method specified in Chapter 77, article 17, for the collection of property taxes to collect the fee imposed by this section.
(6) A fee shall not be collected if the renter is exempt from the payment of sales tax.
Source
Laws 1993, LB 345, § 79;
Laws 1993, LB 346, § 21;
Laws 1994, LB 1083, § 1;
Laws 1997, LB 271, § 52;
Laws 2005, LB 274, § 279;
Laws 2014, LB251, § 1.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4601 - Estimate of General Fund net receipts; certification by Tax Commissioner and Legislative Fiscal Analyst.

77-4601.
Estimate of General Fund net receipts; certification by Tax Commissioner and Legislative Fiscal Analyst.
On or before July 15 of each year, the Tax Commissioner and the Legislative Fiscal Analyst shall certify the monthly estimate of General Fund net receipts for each month of the current fiscal year. Such certification shall be filed electronically with the Clerk of the Legislature. The certification shall include estimates of gross receipts to the General Fund and refunds for sales, corporate income, individual income, and other miscellaneous receipts and refunds by month. The total of the monthly estimates for the fiscal year shall take into consideration the most recent net receipts forecast provided during a regular legislative session by the Nebraska Economic Forecasting Advisory Board pursuant to section 77-27,158 plus any revisions due to legislation enacted which has an impact on receipts that were not included in the forecast. If the total of monthly estimates so certified is at variance with the estimates of the Nebraska Economic Forecasting Advisory Board, the certification shall include a statement of the specific statistical or economic reasons for the variance.
Source
Laws 1993, LB 38, § 1;
Laws 2013, LB222, § 31.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4603 - Special session of Legislature; new certification required; recertification; when.

77-4603.
Special session of Legislature; new certification required; recertification; when.
(1) If an estimate of General Fund net receipts is changed in a regular or extraordinary meeting of the Nebraska Economic Forecasting Advisory Board and such change results in a special session of the Legislature to revise current fiscal year General Fund appropriations, the Tax Commissioner and the Legislative Fiscal Analyst shall certify the monthly receipt estimates, taking into consideration the most recent estimate of General Fund net receipts made by the Nebraska Economic Forecasting Advisory Board plus legislation enacted which has an impact on receipts that was not included in the forecast. The new monthly certification shall be made by the fifteenth day of the month following the adjournment of the special session of the Legislature.
(2) If an estimate of General Fund net receipts is reduced in a regular or extraordinary meeting of the Nebraska Economic Forecasting Advisory Board, the Tax Commissioner and the Legislative Fiscal Analyst shall recertify the monthly receipt estimates, taking into consideration the most recent estimate of General Fund net receipts made by the Nebraska Economic Forecasting Advisory Board plus legislation enacted which has an impact on receipts that was not included in the forecast. The new monthly certification shall be made by the fifteenth day of the month following the meeting of the Nebraska Economic Forecasting Advisory Board.
(3) The new certified annual and monthly receipt estimates shall be used for the public statements required under subsection (2) of section 77-4602.
Source
Laws 1993, LB 38, § 3;
Laws 1996, LB 1290, § 5;
Laws 2021, LB180, § 2.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4901 - Act, how cited.

77-4901.
Act, how cited.
Sections 77-4901 to 77-4935 shall be known and may be cited as the Quality Jobs Act.
Source
Laws 1995, LB 829, § 1;
Laws 1996, LB 1368, § 1;
Laws 1997, LB 264, § 3;
Laws 1998, LB 1104, § 21.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4902 - Policy.

77-4902.
Policy.
It is the policy of this state to make revisions in its statutory structure if this will encourage both new and existing businesses to relocate to and expand in Nebraska and to provide appropriate inducements to encourage them to do so if this will aid in the economic and population growth of the state and help create better jobs for the citizens of the State of Nebraska and if this can be done in a fiscally sound and effective manner.
Source
Laws 1995, LB 829, § 2.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4904 - Additional definitions.

77-4904.
Additional definitions.
Any term defined in the Nebraska Revenue Act of 1967 and used in the Quality Jobs Act has the same meaning in the Quality Jobs Act unless the context requires a different meaning.
Source
Laws 1995, LB 829, § 4.
Cross References
Nebraska Revenue Act of 1967, see section 77-2701.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4907 - Base-year employee, defined.

77-4907.
Base-year employee, defined.
Base-year employee means any individual who was employed in Nebraska and subject to the Nebraska income tax on compensation received from the company or its predecessors during the base year and who is employed at the project.
Source
Laws 1995, LB 829, § 7.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4909 - Company, defined.

77-4909.
Company, defined.
Company means any person subject to the sales and use taxes and either the income tax imposed by the Nebraska Revenue Act of 1967 or the franchise tax under sections 77-3801 to 77-3807, any corporation, partnership, limited liability company, or joint venture that is or would otherwise be a member of the same unitary group, if incorporated, which is, or whose partners, members, or owners are, subject to such taxes, and any other partnership, limited liability company, subchapter S corporation, or joint venture when the partners, owners, shareholders, or members are subject to such taxes.
Source
Laws 1995, LB 829, § 9;
Laws 1997, LB 264, § 4.
Cross References
Nebraska Revenue Act of 1967, see section 77-2701.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4910 - Company training program, defined.

77-4910.
Company training program, defined.
Company training program means any program developed or operated by or for the benefit of the company which screens, trains, or educates recruits, potential employees, or actual employees of the company, or any combination thereof, in order to enable the recruits or employees to perform employment activities at the project and includes recruitment, screening, customized training, job-specific training, on-the-job training, and generalized training programs.
Source
Laws 1995, LB 829, § 10.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4913 - Educational institution training program, defined.

77-4913.
Educational institution training program, defined.
Educational institution training program means any training program established by or operated by any public or private educational institution that provides training or education for recruits, potential employees, or actual employees of the company, or any combination thereof, with regard to employment or potential employment at the project.
Source
Laws 1995, LB 829, § 13.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4915 - Employee benefit program, defined.

77-4915.
Employee benefit program, defined.
Employee benefit program means health and dental benefits, dependent care, life insurance, disability insurance, or relocation costs provided to or for the benefit of employees, which programs are qualified under the Internal Revenue Code of 1986, as amended.
Source
Laws 1995, LB 829, § 15.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4916 - Entitlement period, defined.

77-4916.
Entitlement period, defined.
Entitlement period is ten years, meaning the year after which the required increases in employment and investment were met or exceeded and the next one hundred eight months.
Source
Laws 1995, LB 829, § 16.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4918 - Investment, defined.

77-4918.
Investment, defined.
Investment means the value of qualified property incorporated into or used at the project after the date of the application. For qualified property owned by the company, the value is the original cost of the property. For qualified property rented by the company, the value is the average net annual rent multiplied by the number of years of the lease for which the company was originally bound, not to exceed ten years or the end of the third year after the entitlement period, whichever is earlier. The rental of land included in and incidental to the leasing of a building shall not be excluded from the computation.
Source
Laws 1995, LB 829, § 18.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4922 - Qualified business, defined.

77-4922.
Qualified business, defined.
Qualified business means any business engaged in the activities listed in subdivisions (1) through (5) of this section or in the storage, warehousing, distribution, transportation, or sale of tangible personal property. Qualified business does not include any business activity in which eighty percent or more of the total sales are sales to the ultimate consumer of food prepared for immediate consumption or are sales to the ultimate consumer of tangible personal property which is not assembled, fabricated, manufactured, or processed by the company or used by the purchaser in any of the following activities:
(1) The conducting of research, development, or testing for scientific, agricultural, animal husbandry, food product, or industrial purposes;
(2) The performance of data processing, telecommunication, insurance, or financial services. Financial services, for purposes of this subdivision, shall only include financial services provided by any financial institution subject to tax under sections 77-3801 to 77-3807 or any person or entity licensed by the Department of Banking and Finance or the Securities and Exchange Commission;
(3) The assembly, fabrication, manufacture, or processing of tangible personal property;
(4) The administrative management of any activities, including headquarter facilities, relating to such activity; or
(5) Any combination of the activities listed in this section.
Source
Laws 1995, LB 829, § 22.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4923 - Qualified property, defined.

77-4923.
Qualified property, defined.
Qualified property means any tangible property of the type subject to depreciation, amortization, or other recovery under the Internal Revenue Code of 1986, as amended, or the components of such property that will be located and used at the project. Qualified property does not include aircraft, barges, motor vehicles, railroad rolling stock, or watercraft or property that is rented by the qualified company to another person.
Source
Laws 1995, LB 829, § 23.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4924 - Related persons, defined.

77-4924.
Related persons, defined.
Related persons means any corporations, partnerships, limited liability companies, or joint ventures which are or would otherwise be members of the same unitary group, if incorporated, or any persons who are considered to be related persons under section 267(b) and (c) of the Internal Revenue Code of 1986, as amended, or section 707(b) of the code.
Source
Laws 1995, LB 829, § 24;
Laws 1997, LB 264, § 5.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4927.02 - Refund claims; interest not allowable.

77-4927.02.
Refund claims; interest not allowable.
For all refund claims filed on or after October 1, 1998, interest shall not be allowable on any refunds paid because of benefits earned under the Quality Jobs Act.
Source
Laws 1998, LB 1104, § 22.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-4930 - Transfer of project.

77-4930.
Transfer of project.
A project covered by an agreement may be transferred in its entirety by sale or lease to another person or in an acquisition of assets qualifying under section 381 of the Internal Revenue Code of 1986, as amended. The acquiring persons shall be entitled to the same benefits as the original company and shall be subject to the same obligations, including recapture and disallowance, as the original company.
Source
Laws 1995, LB 829, § 30.