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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
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