Regulations and Guidance Documents Index

Regulations

• Title 316, Chapter 1 — Sales and Use Tax

• Title 316, Chapter 9 — Local Sales and Use Tax

• Title 316, Chapter 13 — Nameplate Capacity Tax

• Title 316, Chapter 17 — Inheritance Tax

• Title 316, Chapter 20 — Estimated Income Tax

• Title 316, Chapter 21 — Income Tax Withholding

• Title 316, Chapter 22 — Individual Income Tax

• Title 316, Chapter 23 — Fiduciary Income Tax

• Title 316, Chapter 24 — Business Entity Regulations:

  • Corporate Income Tax

  • Apportionment

• Title 316, Chapter 25 — Partnership Tax

• Title 316, Chapter 28 — Litter Fee

• Title 316, Chapter 29 — Economic Development Incentives

• Title 316, Chapter 33 — Practice and Procedure

• Title 316, Chapter 34 — Practice and Procedures Governing Declaratory Orders

• Title 316, Chapter 35 — Charitable Gaming:

  • Bingo

  • Lottery by Pickle Card

  • Lotteries & Raffles

  • County/City Lottery (Keno)

• Title 316, Chapter 36 — Rules for the Collection of Delinquent Taxes

• Title 316, Chapter 54 — Mechanical Amusement Device Tax

  • ​Mechanical Amusement Device Tax 

  • Regulation of Cash Devices

• Title 316, Chapter 57 — Cigarette Tax

• Title 316, Chapter 58 — Tobacco Product Manufacturers - Repealed

• Title 316, Chapter 68 — Lodging Tax

• Title 316, Chapter 73 — Nebraska Fuels Tax

• Title 316, Chapter 94 — Marijuana and Controlled Substances Tax

• Title 350 — Property Assessment Regulations

Guidance Documents