INCOME TAX

Section 77-2714 - Terms; references; incorporation of federal law
Section 77-2714.01 - Terms, defined
Section 77-2715 - Income tax; rate; credits; refund
Section 77-2715.01 - Income and sales tax; Legislature; set rates; limitations; primary rate; Tax Rate Review Committee; members; meetings; report
Section 77-2715.02 - Rate schedules; established; other taxes; tax rate
Section 77-2715.03 - Individual income tax brackets and rates; Tax Commissioner; duties; tax tables; other taxes; tax rate
Section 77-2715.04 - [Repealed]
Section 77-2715.05 - [Repealed]
Section 77-2715.06 - [Repealed]
Section 77-2715.07 - [Operative Until 1/1/2025] Income tax credits
Section 77-2715.07 - [Operative 1/1/2025] Income tax credits
Section 77-2715.08 - Capital gains; terms, defined
Section 77-2715.09 - Capital stock; sale or exchange; extraordinary dividend and capital gains treatment
Section 77-2716 - Income tax; adjustments
Section 77-2716.01 - Personal exemptions; standard deduction; computation
Section 77-2716.02 - [Repealed]
Section 77-2716.03 - Income tax; disallowance of itemized deductions; calculation
Section 77-2717 - Income tax; estates; trusts; rate; fiduciary return; contents; filing; state income tax; contents; credits
Section 77-2718 - [Repealed]
Section 77-2719 - [Repealed]
Section 77-2720 - [Repealed]
Section 77-2721 - [Repealed]
Section 77-2722 - [Repealed]
Section 77-2723 - [Repealed]
Section 77-2724 - Nonresident estates or trusts; income; how determined
Section 77-2725 - Nonresident estate or trust; share of income; how determined
Section 77-2726 - [Repealed]
Section 77-2727 - Income tax; partnership; subject to act; credit; election to file return at entity level; how treated
Section 77-2727.01 - [Repealed]
Section 77-2728 - Income tax; partnership; income; how determined
Section 77-2729 - Nonresident partner; income; how determined
Section 77-2730 - Individual; resident estate or trust; income derived from another state; credit
Section 77-2731 - Income tax; taxpayer; resident of more than one state; tax; credit
Section 77-2732 - Married persons; separate federal returns; joint returns; how treated; revocation of election
Section 77-2733 - [Operative 1/1/2025] Income tax; nonresident; income in Nebraska; method of determination of tax; exception
Section 77-2733.01 - Partial-year resident; determination of income
Section 77-2734 - [Repealed]
Section 77-2734.01 - Small business corporation shareholders; limited liability company members; determination of income; credit; Tax Commissioner; powers; return; when required; election to file return at entity level; how treated
Section 77-2734.02 - Corporate taxpayer; income tax rate; how determined
Section 77-2734.03 - [Operative Until 1/1/2025] Income tax; tax credits
Section 77-2734.03 - [Operative 1/1/2025] Income tax; tax credits
Section 77-2734.04 - Income tax; terms, defined
Section 77-2734.05 - Income tax; unitary business; taxable income; how determined
Section 77-2734.06 - Income tax; unitary business; apportionment of income
Section 77-2734.07 - Income tax; adjustments to federal taxable income; rules and regulations
Section 77-2734.08 - Income tax; group of corporations as taxpayer; adjustments to income
Section 77-2734.09 - Income tax; unitary group; use of special apportionment formula; effect
Section 77-2734.10 - Income tax; adjustment of factors
Section 77-2734.11 - Income tax; corporate taxpayer; when deemed taxable in another state
Section 77-2734.12 - Income tax; property factor; how determined
Section 77-2734.13 - Income tax; payroll factor; how determined
Section 77-2734.14 - Income tax; sales factor; how determined
Section 77-2734.15 - Income tax; apportionment; petition for special method of apportionment; Tax Commissioner; powers and duties
Section 77-2734.16 - Income tax; unitary business; three-factor formula
Section 77-2734.17 - [Repealed]
Section 77-2735 - [Repealed]
Section 77-2736 - [Repealed]
Section 77-2737 - [Repealed]
Section 77-2738 - [Repealed]
Section 77-2739 - [Repealed]
Section 77-2740 - [Repealed]
Section 77-2741 - [Repealed]
Section 77-2742 - [Repealed]
Section 77-2743 - [Repealed]
Section 77-2744 - [Repealed]
Section 77-2745 - [Repealed]
Section 77-2746 - [Repealed]
Section 77-2747 - [Repealed]
Section 77-2748 - [Repealed]
Section 77-2749 - [Repealed]
Section 77-2750 - [Repealed]
Section 77-2751 - [Repealed]
Section 77-2752 - [Repealed]
Section 77-2753 - Income tax; withholding from wages and other payments
Section 77-2754 - Income tax; withholdings; written statement required
Section 77-2755 - Income tax; withholdings; deemed paid to Tax Commissioner
Section 77-2756 - Income tax; employer or payor; withholding for tax
Section 77-2757 - Income tax; employer or payor required to deduct; trust fund
Section 77-2758 - Income tax; employer or payor; failure to deduct; effect
Section 77-2759 - Income tax; taxable year
Section 77-2760 - Income tax; accounting method
Section 77-2761 - Income tax; return; required by whom
Section 77-2762 - [Repealed]
Section 77-2763 - Income tax; taxpayer; deceased; return
Section 77-2764 - Income tax; fiduciary; notice of qualification
Section 77-2765 - Partial-year resident individual; filing requirements
Section 77-2766 - [Repealed]
Section 77-2767 - Income tax; two returns required; when; total taxes due
Section 77-2768 - Income tax; return; filing; when
Section 77-2769 - Income tax; estimated tax; payment; date
Section 77-2769.01 - Income tax; corporation; overpayment of estimated tax; adjustment; procedure
Section 77-2769.02 - [Repealed]
Section 77-2769.03 - [Repealed]
Section 77-2770 - Income tax; filing or payment; extension of time; bond; when
Section 77-2770.01 - Income tax; return; extension; provisions effective after January 1, 1969
Section 77-2771 - Income tax; return, declaration, statement, signature; effect
Section 77-2772 - Income tax; Tax Commissioner; records, form of returns
Section 77-2773 - Income tax; partnership; taxable year; return
Section 77-2774 - Income tax; Tax Commissioner; rules and regulations
Section 77-2775 - Federal income tax return; modified or amended; change in tax liability owed to this state; taxpayer; duties; partnership; election; effect
Section 77-2776 - Income tax; Tax Commissioner; return; examination; failure to file; notice; deficiency; notice
Section 77-2777 - Income tax; deficiency; notice
Section 77-2778 - Income tax; deficiency; written protest; time
Section 77-2779 - Income tax; notice of Tax Commissioner's determination; mailing; contents
Section 77-2780 - Income tax; Tax Commissioner; action on taxpayer's protest; when final
Section 77-2781 - Tax Commissioner; proceedings; burden of proof; exceptions
Section 77-2782 - Income tax; evidence; federal determination; admissible
Section 77-2783 - Income tax; additional tax; notice; no appeal or protest; when
Section 77-2784 - Income tax; deficiency; waive restrictions
Section 77-2785 - Income tax; assessment; deficiency; date
Section 77-2786 - Deficiency determination; notice; limitation; extension of time periods
Section 77-2787 - Income tax; erroneous refund; deficiency; limitation
Section 77-2788 - Income tax; delinquency; interest
Section 77-2789 - Income tax; failure to file return; penalty
Section 77-2790 - Income tax; deficiency; interest; failure to report or file; prohibited acts; penalties
Section 77-2791 - Income tax; overpayment; refund; credit; Tax Commissioner; rules and regulations
Section 77-2792 - Income tax; Tax Commissioner; abate unpaid assessment; waive penalties or interest
Section 77-2793 - Claim for credit or refund; limitation
Section 77-2794 - Income tax; overpayment; interest
Section 77-2795 - Income tax; claim for refund; grounds; state; oral hearing
Section 77-2796 - Income tax; Tax Commissioner; claim for refund; denial; notice
Section 77-2797 - Income tax; Tax Commissioner; refund claim; notice of action; limitation; effect
Section 77-2798 - Income tax; claim for refund; action; where brought
Section 77-2799 - Income tax; claim for refund; filing required; action
Section 77-27,100 - Income tax; claim for refund; limitation
Section 77-27,101 - Income tax; action for refund; judgment
Section 77-27,102 - Income tax; collection; unpaid tax; notice
Section 77-27,103 - Income tax; due and unpaid; collection; lien foreclosure
Section 77-27,104 - [Repealed]
Section 77-27,105 - [Repealed]
Section 77-27,106 - [Repealed]
Section 77-27,107 - Income tax; demand for payment; notice; collection
Section 77-27,108 - Income tax; collection; comity with other states
Section 77-27,109 - Income tax; refusal to file return; refusal to produce records; Tax Commissioner; powers; contempt proceedings
Section 77-27,110 - Income tax; liability of transferee
Section 77-27,111 - Income tax; taxpayer; depart from state; conceal property; Tax Commissioner; powers
Section 77-27,112 - Income tax; taxpayer; bankruptcy; Tax Commissioner; tax; assessment; collection
Section 77-27,113 - Income tax; evasion; penalty
Section 77-27,114 - Income tax; failure to collect, withhold, deduct, account for, or pay; penalty
Section 77-27,115 - Income tax; taxpayer; failure to pay, account or keep records; penalty
Section 77-27,116 - Income tax; false return; penalty
Section 77-27,117 - Income tax; prosecution for violation of act; limitation; Attorney General; concurrent jurisdiction
Section 77-27,118 - Income tax; corporate officer or employee; liable for tax; when
Section 77-27,119 - Income tax; Tax Commissioner; administer and enforce sections; prescribe forms; content; examination of return or report; uniform school district numbering system; audit by Auditor of Public Accounts or office of Legislative Audit; wrongful disclosure; exception; penalty
Section 77-27,119.01 - Income tax form; contribution to Wildlife Conservation Fund
Section 77-27,119.02 - Tax Commissioner; provide information to Legislative Fiscal Analyst
Section 77-27,119.03 - Disclosure of election to be taxed as retailer; authorized
Section 77-27,119.04 - [Repealed]
Section 77-27,119.05 - Income tax form; contribution to Nebraska State Fair
Section 77-27,119.06 - Nebraska State Fair contributions; disposition
Section 77-27,120 - Income tax; Tax Commissioner; agreement with; effect
Section 77-27,121 - Income tax; Governor; Secretary of the Treasury; agreement
Section 77-27,122 - Income tax; Governor; Secretary of the Treasury; agreement; costs; payment
Section 77-27,123 - Income tax; service in armed forces; effect
Section 77-27,124 - [Repealed]