Article 3 - DEPARTMENT OF REVENUE
- Section 77-301 - Transferred
- Section 77-301.01 - [Repealed]
- Section 77-301.02 - [Repealed]
- Section 77-302 - Transferred
- Section 77-302.01 - [Repealed]
- Section 77-303 - [Repealed]
- Section 77-303.01 - Transferred
- Section 77-303.02 - Transferred
- Section 77-303.03 - Transferred
- Section 77-304 - Transferred
- Section 77-305 - Transferred
- Section 77-306 - Transferred
- Section 77-307 - Transferred
- Section 77-308 - Transferred
- Section 77-309 - Transferred
- Section 77-310 - Transferred
- Section 77-311 - Transferred
- Section 77-312 - Transferred
- Section 77-313 - Transferred
- Section 77-314 - Transferred
- Section 77-315 - Transferred
- Section 77-316 - Transferred
- Section 77-317 - Transferred
- Section 77-318 - Transferred
- Section 77-318.01 - [Repealed]
- Section 77-319 - Transferred
- Section 77-320 - [Repealed]
- Section 77-321 - [Repealed]
- Section 77-322 - [Repealed]
- Section 77-323 - Transferred
- Section 77-324 - Transferred
- Section 77-325 - [Repealed]
- Section 77-326 - Transferred
- Section 77-327 - Transferred
- Section 77-328 - Transferred
- Section 77-329 - Transferred
- Section 77-330 - [Repealed]
- Section 77-331 - [Repealed]
- Section 77-332 - Transferred
- Section 77-333 - [Repealed]
- Section 77-333.01 - Transferred
- Section 77-333.02 - [Repealed]
- Section 77-334 - [Repealed]
- Section 77-335 - [Repealed]
- Section 77-336 - [Repealed]
- Section 77-337 - [Repealed]
- Section 77-338 - [Repealed]
- Section 77-339 - [Repealed]
- Section 77-340 - Transferred
- Section 77-341 - Transferred
- Section 77-342 - Transferred
- Section 77-343 - [Repealed]
- Section 77-344 - Transferred
- Section 77-345 - Transferred
- Section 77-346 - Transferred
- Section 77-347 - [Repealed]
- Section 77-348 - Transferred
- Section 77-349 - Transferred
- Section 77-350 - Transferred
- Section 77-351 - Transferred
- Section 77-352 - Transferred
- Section 77-353 - Transferred
- Section 77-354 - Transferred
- Section 77-355 - Transferred
- Section 77-356 - Transferred
- Section 77-357 - Transferred
- Section 77-358 - Transferred
- Section 77-359 - Transferred
- Section 77-360 - Department of Revenue; created; Tax Commissioner; chief executive officer
- Section 77-361 - Department of Revenue; functions and goals
- Section 77-362 - Tax Commissioner; powers, duties, functions
- Section 77-362.01 - Tax amnesty; authorized; when
- Section 77-362.02 - Department of Motor Vehicles; provide information to Department of Revenue
- Section 77-363 - Tax Commissioner; appointment; salary
- Section 77-364 - Tax Commissioner; vacancy; removal by Governor
- Section 77-365 - Revenue administration; Tax Commissioner; creation of divisions and bureaus; relationships with taxpayers
- Section 77-365.01 - [Repealed]
- Section 77-366 - Tax Commissioner; officers and employees; deputies; bond or insurance; powers
- Section 77-367 - Products and services to identify nonfilers of returns, underreporters, nonpayers of taxes, or improper or fraudulent payments; contract authorized; duties; use of proceeds; report
- Section 77-368 - [Repealed]
- Section 77-369 - Tax Commissioner; rules and regulations; adopt; publish
- Section 77-370 - Department of Revenue; uniform tax books, records, and forms; approval
- Section 77-370.01 - [Repealed]
- Section 77-371 - [Repealed]
- Section 77-372 - Revenue administration; implementation of programs; records; statistical information
- Section 77-373 - Revenue administration; implementation of agreements and working relationships; state and federal agencies
- Section 77-373.01 - Department of Labor and Department of Revenue; statistical compilation; confidentiality; disclosure authorized
- Section 77-374 - Department of Revenue; efficiency recommendations; report; to whom
- Section 77-375 - Tax Commissioner; administer oaths; compel attendance of witnesses; production of records; rules of procedure for discovery
- Section 77-375.01 - [Repealed]
- Section 77-376 - Tax Commissioner; examination of financial records; no release of information; sharing of information; confidentiality
- Section 77-377 - Proceedings by Attorney General or county attorney; enforcement of revenue laws
- Section 77-377.01 - Delinquent tax collection; contract with collection agency; when authorized
- Section 77-377.02 - Delinquent tax collection; collection agency; fees; remit funds
- Section 77-377.03 - Delinquent tax collection; collection agency; bond required
- Section 77-377.04 - Delinquent tax collection; collection agency; subject to taxation
- Section 77-378 - Delinquent taxpayers; Department of Revenue and Department of Labor; prepare, maintain, and publish list; Tax Commissioner and Commissioner of Labor; duties
- Section 77-379 - Tax Expenditure Reporting Act, how cited
- Section 77-380 - Legislative intent
- Section 77-381 - Terms, defined
- Section 77-382 - Department; tax expenditure report; prepare; contents
- Section 77-383 - Tax expenditure reports; department; access to information
- Section 77-384 - [Repealed]
- Section 77-385 - Tax expenditure report; summary; submission required; joint hearing; supplemental information
- Section 77-386 - [Repealed]
- Section 77-387 - [Repealed]
- Section 77-388 - [Repealed]
- Section 77-389 - [Repealed]
- Section 77-390 - [Repealed]
- Section 77-391 - [Repealed]
- Section 77-392 - [Repealed]
- Section 77-393 - [Repealed]
- Section 77-394 - [Repealed]
- Section 77-395 - [Repealed]
- Section 77-396 - [Repealed]
- Section 77-397 - [Repealed]
- Section 77-398 - [Repealed]
- Section 77-399 - [Repealed]
- Section 77-3,100 - [Repealed]
- Section 77-3,101 - [Repealed]
- Section 77-3,102 - [Repealed]
- Section 77-3,103 - [Repealed]
- Section 77-3,104 - [Repealed]
- Section 77-3,105 - [Repealed]
- Section 77-3,106 - [Repealed]
- Section 77-3,107 - [Repealed]
- Section 77-3,108 - [Repealed]
- Section 77-3,109 - Charge for publications; authorized
- Section 77-3,110 - Department of Revenue Miscellaneous Receipts Fund; created; use; investment
- Section 77-3,111 - [Repealed]
- Section 77-3,112 - Low-level radioactive waste facility or employment; employment of person removed under immigration and customs enforcement or convicted for certain violations; tax credit or exemption; prohibited
- Section 77-3,113 - [Repealed]
- Section 77-3,114 - [Repealed]
- Section 77-3,115 - Material for developing tax policy changes; study; contents
- Section 77-3,116 - Study; cooperation with Department of Labor and other state agencies; contracts authorized; reports; department; duty
- Section 77-3,117 - Department of Revenue; computation authorized
- Section 77-3,118 - Department of Revenue; charge for information; authorized
- Section 77-3,119 - Tax Commissioner; certify population of cities and villages