Nebraska § 76-903 - Design; collection of tax; refund; procedure; disbursement.

§ 76-903. Design; collection of tax; refund; procedure; disbursement.

The Tax Commissioner shall design such stamps in such denominations as in his or her judgment will be the most advantageous to all persons concerned. When any deed subject to the tax imposed by section 76-901 is offered for recordation, the register of deeds shall ascertain and compute the amount of the tax due thereon and shall collect such amount as a prerequisite to acceptance of the deed for recordation. If a dispute arises concerning the taxability of the transfer, the register of deeds shall not record the deed until the disputed tax is paid. If a disputed tax has been paid, the taxpayer may file for a refund pursuant to section 76-908. The taxpayer may also seek a declaratory ruling pursuant to rules and regulations adopted and promulgated by the Department of Revenue. From each three dollars and thirty-two cents of tax collected pursuant to section 76-901 for transfers before January 1, 2032, the register of deeds shall retain fifty cents to be placed in the county general fund and shall remit the balance to the State Treasurer who shall credit ninety-five cents of such amount to the Affordable Housing Trust Fund, twenty-five cents of such amount to the Site and Building Development Fund, twenty-five cents of such amount to the Homeless Shelter Assistance Trust Fund, thirty cents of such amount to the Behavioral Health Services Fund, seven cents of such amount to the Domestic Violence and Sex Trafficking Survivor Housing Assistance Fund, fifty cents of such amount to the Rural Workforce Housing Investment Fund, and fifty cents of such amount to the Middle Income Workforce Housing Investment Fund. From each two dollars and thirty-two cents of tax collected pursuant to section 76-901 for transfers on or after January 1, 2032, the register of deeds shall retain fifty cents to be placed in the county general fund and shall remit the balance to the State Treasurer who shall credit ninety-five cents of such amount to the Affordable Housing Trust Fund, twenty-five cents of such amount to the Site and Building Development Fund, twenty-five cents of such amount to the Homeless Shelter Assistance Trust Fund, thirty cents of such amount to the Behavioral Health Services Fund, and seven cents of such amount to the Domestic Violence and Sex Trafficking Survivor Housing Assistance Fund. Except as provided in subsection (6) of section 81-1230, subsection (3) of section 81-1231, subsection (6) of section 81-1239, and subsection (3) of section 81-1240, any money remitted to the State Treasurer under this section shall only be used to credit the funds described in this section and any purpose authorized by the funds such money is credited to and shall not be used for any other purpose.