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

Neb. Rev. Stat. § 77-2781 (2026)

Tax Commissioner; proceedings; burden of proof; exceptions

✓ current as of July 2026
Find cases: SyfertCases citing this section NE-LEGnebraskalegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

In any proceeding before the Tax Commissioner, the burden of proof shall be on the taxpayer except for the following issues, as to which the burden of proof shall be on the Tax Commissioner:

(1) Whether the taxpayer has been guilty of fraud with attempt to evade tax;

(2) Whether the petitioner is liable as the transferee of property of a taxpayer, but not to show that the taxpayer was liable for the tax;

(3) Whether the taxpayer is liable for any increase in a deficiency determination when such increase is asserted initially after the notice of deficiency determination was mailed and a protest petition under section 77-2778 filed, unless such increase in deficiency is the result of a change or correction of federal adjusted gross income, taxable income, or tax liability required to be reported under section 77-2775 and of which change or correction the Tax Commissioner had no notice at the time he or she mailed the notice of deficiency determination; or

(4) Whether the taxpayer or petitioner is liable for any penalty imposed under subsection (7) or (8) of section 77-2790.

Notes of Decisions
Cited in 4 cases (3 in the last 5 years), 1984–2024 · leading case: Kellogg Co. v. Herrington, 343 N.W.2d 326 (Neb. 1984).
Sort: Relevance Newest Treatment
Kellogg Co. v. Herrington, 343 N.W.2d 326 (Neb. 1984). · cites it 2× “In support of that position the State cites the provisions of Neb. Rev. Stat. § 77-2781 (Reissue 1981), which provide in part as follows: “In any proceeding before the Tax Commissioner the burden of proof shall be on the taxpayer .”
Acklie v. Nebraska Dept. of Rev., 313 Neb. 28 (Neb. 2022). · cites it 2× “14 See Neb. Rev. Stat. § 77-2781 (Reissue 2018).”
Houghton v. Nebraska Dept. of Rev., 308 Neb. 188 (Neb. 2021). · cites it 2× “18 See Neb. Rev. Stat. § 77-2781 (Reissue 2018).”
Crow v. Nebraska Dept. of Rev., 316 Neb. 154 (Neb. 2024). “§ 77-2781. Crow stipulated at the hearing that “[i]f the liability is upheld against Direct Media .”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.