Law and Guidance

These guidance documents are advisory in nature but are binding on the Nebraska Department of Revenue (DOR) until amended. Guidance documents do not include internal procedural documents that only affect the internal operations of DOR and do not impose additional requirements or penalties on regulated parties or include confidential information or rules and regulations made in accordance with the Administrative Procedure Act. If you believe that these guidance documents impose additional requirements or penalties on regulated parties, you may request a review.

These guidance documents may change with updated information or added examples. DOR recommends you do not print these documents. Instead, sign up for the subscription service at revenue.nebraska.gov to get updates on your topics of interest.