Neb. Rev. Stat. » Chapter 77
Nebraska Revised Statutes

Neb. Rev. Stat. § 77-2701 (2026)

Act, how cited

✓ current as of July 2026
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Sections 77-2701 to 77-27,135.01, 77-27,222, 77-27,235, 77-27,236, and 77-27,238 to 77-27,242 shall be known and may be cited as the Nebraska Revenue Act of 1967.

Notes of Decisions
Cited in 23 cases (3 in the last 5 years), 1972–2026 · leading case: Stewart v. Nebraska Dept. of Rev., 885 N.W.2d 723 (Neb. 2016).
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Stewart v. Nebraska Dept. of Rev., 885 N.W.2d 723 (Neb. 2016). · cites it 2× “A qualified corporation is one that at the time of the first sale or exchange for which the election is made, [has] (i) at least five shareholders and (ii) at least two shareholders or groups of shareholders 3 See Neb. Rev. Stat. § 77-2701 et seq. (Reissue 2009, Cum.”
May Broad. Co. v. Boehm, 490 N.W.2d 203 (Neb. 1992). · cites it 8× “ent has assigned three errors, contending that the district court erred (1) in "determining that the license of syndicated programing *205 constitutes the transfer of intangible property rights and as such is not subject to Nebraska Consumer's Use Tax"; (2) in determining that…”
Jaksha v. State, 486 N.W.2d 858 (Neb. 1992). · cites it 4× “One such group was farmers, who were forced to pay both sales and property taxes on large amounts of equipment, livestock, and inventory, as well as on their extensive land holdings.”
Woodmen of the World v. Nebraska Dept. of Rev., 299 Neb. 43 (Neb. 2018). · cites it 2× “414, § 1 (operative January 1, 2016). 7 § 44-1095 (Cum.”
Callan v. Balka, 536 N.W.2d 47 (Neb. 1995). · cites it 4× “Many provisions in the Nebraska Revenue Act of 1967, Neb.Rev.Stat. §§ 77-2701 through 77-27,135.”
Ash Grove Cement Co. v. Nebraska Dept. of Rev., 306 Neb. 947 (Neb. 2020). · cites it 2× “, supra note 10. 43 Id. - 963 - Nebraska Supreme Court Advance Sheets 306 Nebraska Reports ASH GROVE CEMENT CO.”
Boettcher v. Balka, 567 N.W.2d 95 (Neb. 1997). · cites it 2× “See Neb. Rev. Stat. § 77-2701 (Reissue 1996) (enumerates sections composing Nebraska Revenue Act of 1967, which pertains to aforesaid taxes).”
State Ex Rel. W. Technical Cmty. Coll. Area v. Tallon, 244 N.W.2d 183 (Neb. 1976). · cites it 4× “1476, codified at § 77-2701 et seq., R.R.S.1943 (Reissue 1966).”
Altsuler v. Peters, 206 N.W.2d 570 (Neb. 1973). · cites it 3× “*116 The determination of the issues which ■ we must decide are related principally to the interpretation of the following section of the Act and the regulations adopted by the Commissioner to effectuate the statute: “Sections 77-2701 to 77-27,135 shall take effect immediately…”
Sack v. State, 610 N.W.2d 385 (Neb. 2000). · cites it 2× “Section 77-27,128 clearly provides that the exclusive remedy available to any taxpayer for the review of the action of the Tax Commissioner in respect to an assessment of a proposed deficiency is to be in accordance with § 77-27,127.”
Kellogg Co. v. Herrington, 343 N.W.2d 326 (Neb. 1984). “The review provided by this section shall be the exclusive remedy available to any taxpayer and no other legal *150 or equitable proceedings shall issue to prevent or enjoin the assessment or collection of any tax imposed under the provisions of sections 77-2701 to 77-27,135.”…”
Concrete Indus., Inc. v. Ne Dept. of Revenue, 766 N.W.2d 103 (Neb. 2009). · cites it 2× “The decision of the district court is reversed, and the cause remanded to the district court for further proceedings consistent with this opinion.”
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