Regulations and Guidance Documents Index
Regulations
Title 316, Department of Revenue
- Title 316, Chapter 1 — Sales and Use Tax
- Title 316, Chapter 9 — Local Sales and Use Tax
- Title 316, Chapter 13 — Nameplate Capacity Tax – Repealed
- Title 316, Chapter 15 — Music Licensing Agencies
- 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:
- Title 316, Chapter 25 — Partnership Tax
- Title 316, Chapter 28 — Litter Fee
- Title 316, Chapter 29 — Quality Jobs Act
- Title 316, Chapter 33 — Practice and Procedure
- Title 316, Chapter 34 — Practice and Procedures Governing Declaratory Orders
- Title 316, Chapter 35 — Charitable Gaming
- Title 316, Chapter 36 — Rules for the Collection of Delinquent Taxes
- Title 316, Chapter 54 — Mechanical Amusement Device Tax
- 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- Title 316, Chapter 58 — Tobacco Product Manufacturers – Repealed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 Division
- Title 350, Chapter 10 – Real Property
- Title 350, Chapter 11 – Agricultural or Horticultural Land Special Valuation
- Title 350, Chapter 12 – State Sales File
- Title 350, Chapter 13 – Mineral Interests
- Title 350, Chapter 14 – Agricultural Land and Horticultural Land Assessment
- Title 350, Chapter 15 – Property Owned by the State and Governmental Subdivisions
- Title 350, Chapter 17 – Report and Opinion
- Title 350, Chapter 18 – Community Redevelopment Law
- Title 350, Chapter 20 – Personal Property
- Title 350, Chapter 23 – Historical Real Property
- Title 350, Chapter 30 – Property Valued By The State
- Title 350, Chapter 40 – Property Tax Exemption
- Title 350, Chapter 41 – In Lieu of Tax
- Title 350, Chapter 42 – Employment and Investment Growth Act Exempt Personal Property
- Title 350, Chapter 43 – Nebraska Advantage Act Exempt Personal Property
- Title 350, Chapter 45 – Homestead Exemption
- Title 350, Chapter 50 – Assessment Process
- Title 350, Chapter 52 – Documentary Stamp Tax
- Title 350, Chapter 65 – Reporting Requirements and Due Dates
- Title 350, Chapter 71 – Education, Certification, and Re-certification
- Title 350, Chapter 80 – School Adjusted Valuation
- Title 350, Chapter 90 – Practice and Procedure
- Title 350, Chapter 91 – Proceedings Instituted By The Department of Revenue Property Assessment Division
Title 370 – Nebraska Lottery (Full Set of Regulations)
- Title 370, Chapter 100 – General
- Title 370, Chapter 200 – Practice and Procedure
- Title 370, Chapter 300 – Procurement
- Title 370, Chapter 400 – Lottery Game Retailer
- Title 370, Chapter 500 – Lottery Games
- Title 370, Chapter 600 – Lottery Prizes
- Title 370, Chapter 700 – Powerball
- Title 370, Chapter 800 – Nebraska Pick
- Title 370, Chapter 900 – Daily Millions – Repealed
- Title 370, Chapter 1000 – Wild Card – Repealed
- Title 370, Chapter 1100 – Cash 4 Life – Repealed
- Title 370, Chapter 1200 – Rolldown – Repealed
- Title 370, Chapter 1300 – 2by2
- Title 370, Chapter 1400 – Nebraska Pick 3
- Title 370, Chapter 1500 – MyDaY
- Title 370, Chapter 1600 – Mega Millions
- Title 370, Chapter 1700 – Lucky for Life
Guidance Documents
Information Guides
Revenue Rulings
All Businesses Frequently Asked Questions
Nebraska Revenue Department's Audit and Examination Powers Discussed
Closing Your Business in Nebraska
Credit Card Payments Frequently Asked Questions
Don't Let Business Failures Affect Your Bank
Electronic Funds Transfer (EFT) Frequently Asked Questions
Refund, Protest, and Appeals Process Flowchart
Starting a Business in Nebraska
General Information Letters
Revenue Rulings
Bonus Depreciation and Enhanced Section 179 Expense Deduction for Nebraska Income Tax Purposes
Credit for Investment in a Biodiesel Facility
Business Income Tax Frequently Asked Questions
Income Tax Changes Due to the COVID-19 National Emergency
Market-Based Sourcing
Nebraska Affordable Housing Tax Credit Act Frequently Asked Questions
New Markets Job Growth Investment Tax Credit General Information
Opportunity Scholarship Act Frequently Asked Questions
Pass-Through Entity Tax (PTET) Frequently Asked Questions
Request a Business Tax Payment Plan
School Readiness Tax Credit Act
Tax Credit for Employing a Member of a Unit that Received Temporary Assistance for Needy Families (TANF)
General Information Letters
Income Tax and Income Tax Withholding Information Guides
Revenue Rulings
Bonus Depreciation and Enhanced Section 179 Expense Deduction for Nebraska Income Tax Purposes
Credit for Investment in a Biodiesel Facility
Credit Card Payments Frequently Asked Questions
E-file Mandate for Tax Preparers Frequently Asked Questions
Military Retirement Benefits Exclusion
Individual Income Tax E-filing Frequently Asked Questions
Individual Income Tax Frequently Asked Questions
Individual Income Tax about the Tax Year 2020 Individual Income Tax Filing Date Postponement
Income Tax Changes Due to the COVID-19 National Emergency
Military Retirement Benefits Exclusion
Military Spouses and their Employers Frequently Asked Questions
NebFile Frequently Asked Questions
Nebraska Affordable Housing Tax Credit Act Frequently Asked Questions
Nebraska Long-Term Care Savings Plan Contribution
Pass-Through Entity Tax (PTET) Frequently Asked Questions
Offset of Individual Income Tax Refunds
Opportunity Scholarship Act Frequently Asked Questions
Request an Individual Payment Tax Plan Frequently Asked Questions
School Readiness Tax Credit Act
Tax Credit for Employing a Member of a Unit that Received Temporary Assistance for Needy Families (TANF)
Volunteer Emergency Responders Incentive Act General Information
Information Guides
Revenue Rulings
Cigarette Tax Assessment Letter
Electronic Nicotine Delivery System (ENDS) & Tax on Consumable Material Frequently Asked Questions
Frequently Asked Questions about Filing the Nebraska Litter Fee Return Online
Information for Cigarette and Tobacco Products Retailers
Retailer Contraband Cigarette Guidance and Penalty Schedule
Stamping Agent Contraband Cigarette Guidance and Penalty Schedule
Nebraska Lottery Retailer Application
Nebraska Prepaid Wireless Surcharge
Notice of New Cigarette Definition
• Criteria - LB 397
Occupation Taxes
Online Waste Reduction and Recycling Fee Filing Frequently Asked Questions
PACT Act, Jenkins Act Registration and Reporting Requirements
Prepaid Wireless Surcharge Frequently Asked Questions
Legislative Bill 1204 Manufacturer of Electronic Nicotine Delivery System (ENDS) Certification Notice
Legislative Bill 727 New Tobacco Products Definition Notice
Information Guides
Biodiesel Producers Licensing Standards
Changes to the Reporting of Ethanol Transactions on the Nebraska Monthly Fuels Tax Return, Form 73
E-15 Access Standard Act Frequently Asked Questions
Consistent Fuel Gains
Filing Tips for the Nebraska Monthly Fuels Tax Return
Frequently Asked Questions
Motor Fuels EDI Implementation Guide
Notice to Liquid Fuel Carriers – Required Records for Tank Wagon Operators
Reminder to Licensee Paying Electronically
What to Expect During a Motor Fuels Retailer Review
Information Guides
Destroyed Real Property – FAQ for County Assessors
Destroyed Real Property – County Board Suggested Practices
Directives
Documentary Stamp Tax – Family Corporation, Partnership, and Limited Liability Company Exemption Guidance Bulletin
Nebraska Property Assessment Frequently Asked Questions
Frequently Asked Questions about Conservation Easements
2024 Homestead Exemption Category Requirements Table
Homestead Exemption Maximum Value
Nameplate Capacity Tax Frequently Asked Questions
Personal Property Changes Guidance Bulletin
Section 42 Rent-Restricted Housing Projects Frequently Asked Questions
Social Security Reporting Information and Full Retirement Age Table for Homestead Exemption Applicants
Real Property Tax Credit – History of Funding and Tax Credit Rates Guidance Bulletin
General Information Letters (GILs)
Information Guides
Revenue Rulings
Attention Retailers and Vendors at the CenturyLink Center, Pinnacle Bank Arena, or Ralston Arena
Construction Contractor Fact Sheet
Construction Contractors Information Guides
Construction Contractors Frequently Asked Questions
Direct Payment Permits
Distributors' Agreements
Important Sales Tax Information Regarding Energy Drinks
Local Sales and Use Tax Frequently Asked Questions
Manufacturing Machinery and Equipment Frequently Asked Questions
Nebraska Sales and Use Tax for River Outfitters and Rentals
Nebraska Sales Tax Exemptions
Online Sales and Use Tax Filing Frequently Asked Questions
Residential Water Service Frequently Asked Questions
Sales and Use Tax Frequently Asked Questions
Instructions for County Treasurers - Sales and Use Tax and Tire Fee Collection for Motor Vehicles, Trailers, and Semitrailers, ATVs/UTVs, and Motorboats
Sales Tax Collection Responsibilities of Governmental Units at Fundraising Events
Remote Seller and Marketplace Facilitator Frequently Asked Questions
Sales Tax on Certain Services Frequently Asked Questions
South Dakota v. Wayfair, Inc. Collection of Sales Tax by Remote Sellers Frequently Asked Questions
State Agencies Form 10 Filing and Payment Methods
Nebraska Sales Tax Exemptions
General Information Letters (GILs)
Revenue Rulings
Employment & Investment Growth Act Application Guide
Employment & Investment Growth Act Definitions
Employment & Investment Growth Act Record Retention
Employment & Investment Growth Act Refund Claim Documentation
Employment & Investment Growth Act Self-Review Guidelines
Employment Expansion & Investment Incentive Act Frequently Asked Questions
Higher Blend Tax Credit Frequently Asked Questions
Incentives for Livestock Activities
Invest Nebraska Act Application Guide
Invest Nebraska Act Description
Invest Nebraska Act Outline of Requirements for Application
Livestock Modernization Overview Guide
Microenterprise Tax Credit Guide
Nebraska Advantage Act Application Guide
Nebraska Advantage Act Records Retention
Nebraska Advantage Research and Development Act Frequently Asked Questions
Nebraska Advantage Rural Development Act Application Guide
Nebraska Advantage Rural Development Act – Livestock Modernization Frequently Asked Questions
Nebraska Affordable Housing Tax Credit
Nebraska Historic Tax Credit General Information
What to Expect During a Nebraska Advantage Act Qualification Audit
What to Expect During the Review of the Nebraska Historic Tax Credit Part 4 – Request for Certification of Credits
This Index was prepared pursuant to Neb. Rev. Stat § 84-901.03 which states: "Upon the issuance of a guidance document, an agency shall make such document available at one public location and on the agency's website. The agency shall also publish on its website an index summarizing the subject matter of all currently applicable rules and regulations and guidance documents. Such agency shall provide the index electronically to the Clerk of the Legislature by December 31 of each year."
