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
This section lets the Tax Commissioner add tax penalties for deficient returns, overstated refunds, withholding failures, and related filing or fraud violations, and it also bars employers or payors from charging certain interest and additions back to employees or payees.
United States — Nebraska
1 provisions
The Tax Commissioner collects the income tax, can set collection timing or method when not otherwise specified, must issue receipts on request, and must notify persons with unpaid assessed tax and demand payment within 60 days.
United States — Nebraska
1 provisions
A power of attorney with general tax authority lets the agent handle tax filings and other tax matters unless the document says otherwise.
United States — Nebraska
1 provisions
Corporate taxpayers are allowed several Nebraska income tax credits, including credits for certain contributions and multiple listed credit programs.
United States — Nebraska
1 provisions
This provision sets property tax credit funding amounts and tells county, state, and treasury officials how to calculate, certify, disburse, and report the credit.
United States — Nebraska
1 provisions
Financial institutions must file the franchise tax return and pay the tax by the fifteenth day of the third month after the taxable year ends, unless the Tax Commissioner waives filing by regulation.
United States — Nebraska
1 provisions
The provision says the sales and use tax agreement is meant to simplify and modernize tax administration, and it should not be read as pressuring a member state to tax or exempt any item or service.
United States — Nebraska
1 provisions
Eligible businesses may claim a refundable renewable chemical production tax credit, but only for qualifying production and only by attaching the required certification to the tax return.
United States — Nebraska
1 provisions
Taxpayers may get refundable tax credits for new investment or new employment in a microbusiness, but they must claim the credit using the Tax Commissioner’s form and the department’s tentative credit certification.
United States — Nebraska
1 provisions
The Property Tax Administrator must set an annual tax rate for air carrier taxation and send each air carrier a statement showing the taxable value, tax rate, and tax amount. An aggrieved air carrier may appeal to the Tax Commissioner by February 15, and the Commissioner must issue a written order within seven days; th
United States — Nebraska
1 provisions
Tax credits under section 77-6920 may be used in several ways, including refunds, refundable income tax credits, withholding reductions, and certain state payments.
United States — Nebraska
1 provisions
This provision imposes sales and use taxes, requires retailers and some government collectors to collect them, and sets related reporting, display, and penalty rules.