Nebraska Statutes
§ 86-157 — Pro rata billing of local tax
Nebraska § 86-157
JurisdictionNebraska
Ch. 86Telecommunications and Technology
This text of Nebraska § 86-157 (Pro rata billing of local tax) 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. § 86-157 (2026).
Text
Whenever any municipality or any other local governmental entity imposes upon a telecommunications company any tax or fee as described in section 86-704 , such tax or fee shall, insofar as practicable, be billed pro rata to the telecommunications company's customers receiving telecommunications service within the territorial limits of such municipality or other local governmental entity.
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Related
City of Lincoln, Neb. v. WINDSTREAM NEBRASKA, INC.
800 F. Supp. 2d 1030 (D. Nebraska, 2011)
Legislative History
Source: Laws 1986, LB 835, § 10; R.S.1943, (1999), § 86-810; Laws 2002, LB 1105, § 56.
Nearby Sections
15
§ 86-1001
Transferred to section86-1032§ 86-1002
Transferred to section86-1033§ 86-1003
Transferred to section86-1034§ 86-1004
Transferred to section86-1035§ 86-1005
Repealed. Laws 2025, LB362, § 70§ 86-1006
Transferred to section86-1036§ 86-1006.01
Transferred to section86-1037§ 86-1007
Transferred to section86-1038§ 86-1008
Repealed. Laws 2025, LB362, § 70§ 86-1009
Repealed. Laws 2025, LB362, § 70§ 86-101
Act, how cited§ 86-1010
Repealed. Laws 2025, LB362, § 70§ 86-1011
Transferred to section86-1040§ 86-1012
Transferred to section86-1041§ 86-1013
Transferred to section86-1042Cite This Page — Counsel Stack
Bluebook (online)
Nebraska § 86-157, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/86-157.