Nebraska § 77-370 Department of Revenue; uniform tax books, records, and forms; approval

Nebraska Statutes

§ 77-370 — Department of Revenue; uniform tax books, records, and forms; approval

Nebraska § 77-370

Ch. 77Revenue and Taxation

This text of Nebraska § 77-370 (Department of Revenue; uniform tax books, records, and forms; approval) 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. § 77-370 (2026).

Text

The form of all schedules, books of instruction, records, and all other forms which may be necessary or expedient for the proper administration of the revenue and property tax laws of the state shall be approved by the Department of Revenue. All such schedules, forms, and documents shall be uniform throughout the several counties insofar as the same is possible and practicable.

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Legislative History

Source: Laws 1921, c. 133, art. III, § 3, p. 548; C.S.1922, § 5829; C.S.1929, § 77-303; R.S.1943, § 77-304; Laws 1959, c. 355, § 2, p. 1251; Laws 1969, c. 647, § 1, p. 2565; R.S.1943, (1976), § 77-304; Laws 1980, LB 834, § 11; Laws 1997, LB 270, § 18; Laws 1999, LB 36, § 8; Laws 2007, LB334, § 25. Annotations: This section requires the Tax Commissioner to approve all forms, schedules, books of instructions, etc., as may be necessary or expedient to the proper administration of the tax laws. Lincoln Tel. & Tel. Co. v. County Board of Equalization, 209 Neb. 465, 308 N.W.2d 515 (1981).