Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.
3,266 matching statutes
United States — Nebraska
1 provisions
If a taxpayer is treated as a resident of both this state and another jurisdiction, the Tax Commissioner must reduce the state tax on income taxed by both places, if the other jurisdiction allows a similar reduction.
United States — Nebraska
1 provisions
The Tax Commissioner may credit an income-tax overpayment against other state tax liabilities, and the remaining balance must be refunded by the State Treasurer.
United States — Nebraska
1 provisions
Owners seeking the Nebraska affordable housing tax credit must apply to the authority, and the authority may issue and allocate credits only when the project is qualified and meets the section’s limits.
United States — Nebraska
1 provisions
The Legislature states that farm winery operations are intended to support the production, use, and consumption of Nebraska-grown agricultural products.
United States — Nebraska
1 provisions
If the Tax Commissioner believes a sales or use tax collection is in jeopardy, the tax period can be ended immediately and payment demanded at once. The affected person may seek redetermination within 10 days and must also deposit security.
United States — Nebraska
1 provisions
The Tax Commissioner must review filed transfer tax returns, notify the filer about any deficiency or overpayment, refund overpayments, and certify when the correct tax has been paid or no tax is due. If a required return is not filed, the Commissioner or a legal representative may ask the county court for an order to
United States — Nebraska
1 provisions
This provision sets Nebraska individual income tax brackets and rates for specified years and gives the Tax Commissioner duties to adjust, update, publish, and prepare tax schedules and tables.
United States — Nebraska
1 provisions
This section gives certain taxpayers a tax credit for contributions to certified programs or projects and makes the credit nonrefundable.
United States — Nebraska
1 provisions
Certain tax returns and related information must be kept confidential, with limited disclosure exceptions; unauthorized disclosure can be a Class I misdemeanor.
United States — Nebraska
1 provisions
Some taxpayers may make a tentative inheritance tax payment before the tax is finally determined.
United States — Nebraska
1 provisions
A political subdivision may not add a tax on mechanical amusement devices beyond the taxes already imposed by this Act. If the required taxes and license fees are paid by the yearly licensing date, the device is exempt from the sales tax; if not paid on time, that exemption is lost and the device is subject to the Reve
United States — Nebraska
1 provisions
The Tax Commissioner may grant filing or payment extensions for income tax, subject to conditions and limits.