State of Nebraska
Tax Expenditure Report 1998

Prepared by
Nebraska Department of Revenue
Research Division,
Assisted by Property Tax Division, Motor Fuels Division,
Charitable Gaming Division, Legal Division, Revenue Operations Division, and
the Administrative Services Division

M. Berri Balka, State Tax Commissioner
October 15, 1998

With the cooperation of
the Nebraska Secretary of State,
the Nebraska Liquor Control Commission,
the Nebraska Department of Insurance, and
the Nebraska Department of Motor Vehicles

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Table of Contents

Introduction
Section A
Sales and Use Tax, Nebraska and Local Option
Section B
Property Tax
Section C
Individual, Fiduciary, and Corporation Income Tax, and Financial Institution Tax
Section D
Railroads, Public Service Entities, Car Lines, and Air Carrier Flight Equipment Property Tax
Section E
Alcoholic Beverages Tax and Fees
Section F
Bingo, Lottery, Raffle, and Lottery by Pickle Card Tax
Section G
Cigarettte Tax
Section H
Corporation Occupation Tax
Section I
Documentary Stamp Tax
Section J
Estate Tax and Generation-Skipping Transfer Tax
Section K
Inheritance Tax
Section L
Insurance Premium Tax
Section M
Local Occupation and License Tax
Section N
Lodging Tax, Nebraska and County
Section O
Motor Vehicle Fuels, Aircraft Fuels, Diesel Fuel, and Compressed Fuel Tax
Section P
Motor Vehicle Registration and Licensing Fees
Section Q
Oil and Gas Severance Tax
Section R
Parimutuel Wagering Tax
Section S
Fertilizer Fee
Section T
Public Power and Irrigation Districts' Gross Revenue Tax
Section U
Waste Reduction and Recycling Fees
Section V
Petroleum Release Remedial Action Fee
Section W
Employment Expansion and Investment Incentive Act (LB1124, as amended by LB270 and LB335)
Employment and Investment Growth Act (LB775, as amended by LB1234)
Section X
Summary