Nebraska § 77-2105 Tax; administration; information and returns; penalty

Nebraska Statutes

§ 77-2105 — Tax; administration; information and returns; penalty

Nebraska § 77-2105

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2105 (Tax; administration; information and returns; penalty) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 77-2105 (2026).

Text

The Tax Commissioner shall have charge of the administration of sections  77-2101  to  77-2116  and shall make such rules and regulations as may be necessary to carry out such sections. He or she shall have authority to require all persons or corporations liable for the payment of the transfer or excise tax to file returns on such forms and at such times as he or she may require. The county attorneys of the state shall furnish the commissioner with such information as he or she may require from time to time with reference to estates pending in the county courts of Nebraska. Any person or corporation who fails to furnish the commissioner with such information or reports as he or she requires under such sections shall be guilty of a Class V misdemeanor.

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The Tax Commissioner shall have charge of the administration of sections 77-2101 to 77-2116 and shall make such rules and regulations as may be necessary to carry out such sections. He or she shall have authority to require all persons or corporations liable for the payment of the transfer or excise tax to file returns on such forms and at such times as he or she may require. The county attorneys of the state shall furnish the commissioner with such information as he or she may require from time to time with reference to estates pending in the county courts of Nebraska. Any person or corporation who fails to furnish the commissioner with such information or reports as he or she requires under such sections shall be guilty of a Class V misdemeanor.

Legislative History

Source: Laws 1929, c. 73, § 5, p. 255; C.S.1929, § 77-2305; R.S.1943, § 77-2105; Laws 1977, LB 39, § 229; Laws 1984, LB 962, § 7; Laws 1992, LB 1004, § 9; Laws 2002, LB 905, § 8.