Nebraska Administrative Code Topic - REVENUE, DEPARTMENT OF
Here’s a refined overview of the Nebraska Administrative Code under the Department of Revenue—covering key titles and chapters:
📘 Relevant Titles & Chapters
Title 316 – Nebraska Department of Revenue
This is the core set of administrative rules governing tax administration:
Chapter 1 – Sales & Use Tax Regulations
Defines the scope of sales and use taxes, permits, taxable gross receipts, recordkeeping, and returns (regulations.justia.com).
Chapter 9 – Local Sales & Use Tax (11/17/2013)
Chapter 13 – Nameplate Capacity Tax (repealed 07/05/2020)
Chapter 15 – Music Licensing Agencies (07/05/2020)
Chapter 17 – Inheritance Tax (06/06/2011)
Chapter 20 – Estimated Income Tax (03/07/2006)
Chapter 21 – Income Tax Withholding (10/26/2014)
Chapter 22 – Individual Income Tax (02/22/2009)
Chapter 23 – Fiduciary Income Tax (02/22/2009)
Chapter 24 – Corporate Tax & Apportionment (12/27/2015)
Chapter 25 – Partnership Tax (03/07/2006)
Chapter 28 – Litter Fee (03/07/2006)
Chapter 29 – Quality Jobs Act (11/11/1998)
Chapter 33 – Practice & Procedure (11/17/2013)
Chapter 34 – Declaratory Orders (11/06/2010)
Chapter 35 – Charitable Gaming (01/01/2024)
Chapter 36 – Collection of Delinquent Taxes (10/26/2014)
Chapter 54 – Mechanical Amusement Devices
Chapter 57 – Cigarette Tax (03/21/2022)
Chapter 68 – Lodging Tax (03/07/2006)
Chapter 73 – Fuels Tax (12/27/2015)
Chapter 94 – Marijuana & Controlled Substances Tax (02/21/1992) (revenue.nebraska.gov)
These chapters encapsulate the major tax categories administered by the department.
Title 350 – Property Assessment Division
Focuses on real and personal property assessment rules and standards:
Chapter 10 – Real Property Regulations
Covers property value definitions, assessment procedures, recordkeeping, and appeals (revenue.nebraska.gov).
Chapter 11 – Special Valuation (Agricultural)
Chapter 12 – State Sales File
Chapter 13 – Mineral Interests
Chapter 15 – Property Owned by Government Entities
Chapter 17 – Report & Opinion Regulations
Chapter 18 – Community Redevelopment Projects
Chapter 20 – Personal Property Regulations
Chapter 23 – Historical Real Property
Chapter 40 – Property Tax Exemptions (revenue.nebraska.gov, revenue.nebraska.gov)
Chapter 41 – In Lieu of Tax Regulations
Chapter 42 & 43 – Incentive Programs & Exemptions
Chapter 45 – Homestead Exemption
Chapter 50 – Assessment Process
Chapter 52 – Documentary Stamp Tax
Chapter 65 – Reporting Requirements & Deadlines
Chapter 71 – Education & Certification
Chapter 80 – School Adjusted Valuations
Chapter 90/91 – Practice, Procedure & Department Proceedings (revenue.nebraska.gov, revenue.nebraska.gov)
✅ Summary
Title 316 governs tax collection and compliance (sales, income, withholding, fuel, tobacco, gaming, etc.).
Title 350 sets out assessment and valuation standards for real and personal property, including exemptions, appeals, and procedural rules.
Both titles are updated periodically through the Nebraska Secretary of State or Department of Revenue official channels (revenue.nebraska.gov, revenue.nebraska.gov).
RELATED Blog
0 comments