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 tax is understated because of a mathematical or clerical error, the Tax Commissioner must notify the taxpayer of the extra tax assessed and the reasons.
United States — Nebraska
1 provisions
A person who buys a qualified equity investment gets a vested tax credit and may use part of it each credit allowance date, but the claimed credit cannot exceed the taxpayer’s liability.
United States — Nebraska
1 provisions
The Tax Commissioner may approve a refund claim, and must hear the taxpayer if requested in writing, notify denial in writing by mail, and pay interest on overpayments at the specified rate.
United States — Nebraska
1 provisions
Eligible business firms or individuals may apply for a tax credit for contributions to certified community betterment programs, and the credit may be carried forward for five years.
United States — Nebraska
1 provisions
This section sets monthly sales and use tax payment and return rules, adds penalties for late filing or underpayment, and gives refund-claim and review deadlines.
United States — Nebraska
1 provisions
Nebraska courts must recognize and enforce certain other states’ income tax liabilities, and an authorized office of that state may sue here to collect the tax.
United States — Nebraska
1 provisions
The state government may offset a person's delinquent federal tax liability against a state tax refund due to that person.
United States — Nebraska
1 provisions
If a federal tax amnesty law is enacted, the Tax Commissioner may create a Nebraska tax amnesty program and may waive penalties and interest on delinquent taxes.
United States — Nebraska
1 provisions
Withheld income tax is treated as paid for the taxpayer’s credit, and the Tax Commissioner handles credits for short tax years.
United States — Nebraska
1 provisions
Certain fuel suppliers and importers must collect aircraft fuel tax, keep it separate, and remit it to the Tax Commissioner.
United States — Nebraska
1 provisions
The credit may be used to get a refund of state sales and use taxes or to offset income tax liability, and interest is not allowed on refunded taxes.
United States — Nebraska
1 provisions
Income tax returns must be filed by the federal filing deadline, and any tax due must be paid to the Tax Commissioner by that filing date, except amounts under two dollars do not need to be remitted.