Nebraska Revised Statutes

Neb. Rev. Stat. § 77-4111 (2026)

Tax Commissioner; rules and regulations

✓ current as of July 2026

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The Tax Commissioner may adopt and promulgate all rules and regulations necessary to carry out the purposes of the Employment and Investment Growth Act.

Notes of Decisions

Cited in 4 cases, 1999–2019 · leading case: Prokop v. Lower Loup Nat. Res. Dist., 302 Neb. 10 (Neb. 2019).

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Prokop v. Lower Loup Nat. Res. Dist., 302 Neb. 10 (Neb. 2019). · cites it 10× “, we addressed whether the State Tax Commissioner was required to promul- gate rules and regulations under Neb. Rev. Stat. § 77-4111 (Reissue 2003) to define “qualified property,” a term utilized in the Employment and Investment Growth Act.”

Ameritas Life Ins. Corp. v. Balka, 601 N.W.2d 508 (Neb. 1999). · cites it 3× “” However, § 77-4111 was added to the Act in 1988, after the date the Agreement was signed, and Neb. Rev. Stat. § 77-4112 (1) (Reissue 1996) specifically provides that “[f]or all applications filed prior to January 1, 1988, the provisions of the Employment and Investment Growth…”

Prokop v. Lower Loup NRD, 302 Neb. 10 (Neb. 2019). · cites it 5× “, we addressed whether the State Tax Commissioner was required to promul- gate rules and regulations under Neb. Rev. Stat. § 77-4111 (Reissue 2003) to define “qualified property,” a term utilized in the Employment and Investment Growth Act.”

Goodyear Tire & Rubber Co. v. State, 748 N.W.2d 42 (Neb. 2008). · cites it 4× “The Commissioner stated that § 77-4111 gives the Commissioner discretion to decide if the adoption and promulgation of rules and regulations for carrying out the purposes of L.”

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