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
A corporation may apply for an adjustment of an overpayment of estimated income tax within a set filing window, and the Tax Commissioner reviews and decides the application.
United States — Nebraska
1 provisions
The Tax Commissioner must assess unpaid tax and penalties, notify the dealer, demand immediate payment, and may collect if payment is not made right away.
United States — Nebraska
1 provisions
An estate or trust can get a nonrefundable income tax credit for cash gifts to eligible charities, but only up to the lesser of the gift amount or 50% of the taxpayer’s income tax liability, and only for amounts not already claimed as a federal charitable deduction.
United States — Nebraska
1 provisions
A contractor on a fixed-price construction-type contract may seek a refund if the sales tax rate goes up, and must pay additional tax if the rate goes down; nonpayment can be a misdemeanor.
United States — Nebraska
1 provisions
This provision creates a property assessment division, assigns the Property Tax Administrator as its chief officer, and gives the Tax Commissioner and Property Tax Administrator appeal powers in certain property tax cases.
United States — Nebraska
1 provisions
Taxpayers must report certain federal or related tax changes within 60 days and file amended Nebraska returns when required.
United States — Nebraska
1 provisions
A city may levy a general business occupation tax in an enhanced employment area, but not on certain already-taxed or tax-exempt transactions.
United States — Nebraska
1 provisions
A fiduciary may adjust principal and income for certain tax-related shifts, and in some cases the benefiting estate, trust, or beneficiary must reimburse principal.
United States — Nebraska
1 provisions
The Tax Commissioner administers and enforces the income tax rules and can issue forms, conduct exams, and control limited disclosures. Taxpayers must include required ID details on returns, and certain audit officials must protect return information.
United States — Nebraska
1 provisions
Uniform taxes within a county taxing subdivision must be combined into a single consolidated tax and entered on the tax list in a double column.
United States — Nebraska
1 provisions
If the election and tax vote happen before the tax lists are delivered to the county treasurer, the levy is entered on those lists; if not, the tax is delayed until the next annual levy.
United States — Nebraska
1 provisions
This section limits how a political subdivision sets its property tax request, requires a public hearing and resolution or ordinance, and requires forwarding the filing to the county clerk by October 15.