Neb. Rev. Stat. » Chapter 86
Nebraska Revised Statutes

Neb. Rev. Stat. § 86-457 (2026)

✓ current as of July 2026
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86-457.

Transferred to section 86-1070.

Notes of Decisions
Cited in 2 cases, 2010–2010 · leading case: TracFone Wireless v. NEB. PUB. SERV. COM'N, 778 N.W.2d 452 (Neb. 2010).
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TracFone Wireless v. NEB. PUB. SERV. COM'N, 778 N.W.2d 452 (Neb. 2010). · cites it 38× “ANALYSIS Because it underlies many of the parties' more specific arguments, we begin with a more complete examination of § 86-457, which establishes how wireless telecommunications carriers are to collect surcharges and remit them to the Commission to fund the implementation of…”
TracFone Wireless, Inc. v. Dep't of Revenue, 242 P.3d 810 (Wash. 2010). “17 Virginia gives providers an additional choice: it may also collect the tax at the point of sale. Va.”
— Neb. Rev. Stat. § 86-457(1) — 1 case
TracFone Wireless v. NEB. PUB. SERV. COM'N, 778 N.W.2d 452 (Neb. 2010). “ANALYSIS Because it underlies many of the parties' more specific arguments, we begin with a more complete examination of § 86-457, which establishes how wireless telecommunications carriers are to collect surcharges and remit them to the Commission to fund the implementation of…”
— Neb. Rev. Stat. § 86-457(3) — 1 case
TracFone Wireless v. NEB. PUB. SERV. COM'N, 778 N.W.2d 452 (Neb. 2010). “ANALYSIS Because it underlies many of the parties' more specific arguments, we begin with a more complete examination of § 86-457, which establishes how wireless telecommunications carriers are to collect surcharges and remit them to the Commission to fund the implementation of…”
— Neb. Rev. Stat. § 86-457(4) — 1 case
TracFone Wireless v. NEB. PUB. SERV. COM'N, 778 N.W.2d 452 (Neb. 2010). “ANALYSIS Because it underlies many of the parties' more specific arguments, we begin with a more complete examination of § 86-457, which establishes how wireless telecommunications carriers are to collect surcharges and remit them to the Commission to fund the implementation of…”
— Neb. Rev. Stat. § 86-457(5) — 1 case
TracFone Wireless v. NEB. PUB. SERV. COM'N, 778 N.W.2d 452 (Neb. 2010). “ANALYSIS Because it underlies many of the parties' more specific arguments, we begin with a more complete examination of § 86-457, which establishes how wireless telecommunications carriers are to collect surcharges and remit them to the Commission to fund the implementation of…”
— Neb. Rev. Stat. § 86-457(6) — 1 case
TracFone Wireless v. NEB. PUB. SERV. COM'N, 778 N.W.2d 452 (Neb. 2010). “ANALYSIS Because it underlies many of the parties' more specific arguments, we begin with a more complete examination of § 86-457, which establishes how wireless telecommunications carriers are to collect surcharges and remit them to the Commission to fund the implementation of…”
— Neb. Rev. Stat. § 86-457(b) — 1 case
TracFone Wireless v. NEB. PUB. SERV. COM'N, 778 N.W.2d 452 (Neb. 2010). “ANALYSIS Because it underlies many of the parties' more specific arguments, we begin with a more complete examination of § 86-457, which establishes how wireless telecommunications carriers are to collect surcharges and remit them to the Commission to fund the implementation of…”
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