§ 42-5033 – Special census
42-5033. Special census A. During the fifth year following the decennial census, a county, city or town may cause to be taken by the United States bureau of the census a special census of the population of the county, city or town. The results of the special census may be certified by the director. Beginning […]
§ 42-5033.01 – Use of population estimates for state shared revenues
42-5033.01. Use of population estimates for state shared revenues In lieu of conducting a special census as provided by sections 28-6532 and 42-5033: 1. Before May 1 of the sixth year following a federal decennial census, a county may submit to the director of the department of revenue, the director of the department of transportation […]
§ 42-5034 – Determination of place of business for distribution of tax monies
42-5034. Determination of place of business for distribution of tax monies A. For the purpose of determining the location of a business for purposes of this chapter, a taxpayer shall be deemed to be engaged in business as classified under: 1. Section 42-5062, at the location where the transportation begins. 2. Section 42-5072, at the […]
§ 42-5034.01 – Mobile telecommunications services; definitions
42-5034.01. Mobile telecommunications services; definitions A. For purposes of any tax that is levied and collected under this chapter relating to mobile telecommunications services, the department shall levy and collect the tax pursuant to the requirements of the mobile telecommunications sourcing act (P.L. 106-252; 114 Stat. 626; 4 United States Code sections 116 through 126). […]
§ 42-5035 – Use of share of tax monies by counties; inclusion of estimate of anticipated tax collections in county budget
42-5035. Use of share of tax monies by counties; inclusion of estimate of anticipated tax collections in county budget A. The tax monies accruing to the counties under this article shall be credited to the general fund of each respective county. B. The department, on or before the first Monday of July each year, shall […]
§ 42-5028 – Failure to pay; personal liability
42-5028. Failure to pay; personal liability A person who fails to remit any additional charge made to cover the tax or truthfully account for and pay over any such amount is, in addition to other penalties provided by law, personally liable for the total amount of the additional charge so made and not accounted for […]
§ 42-5036 – Procedure upon variance between county share of tax monies received and budget estimate
42-5036. Procedure upon variance between county share of tax monies received and budget estimate All monies paid to a county in a fiscal year under this article which are in excess of the amount of such monies estimated in the budget for that year shall be placed and kept in a special fund by the […]
§ 42-5029 – Remission and distribution of monies; withholding; definition
42-5029. Remission and distribution of monies; withholding; definition (Caution: 1998 Prop. 105 applies) A. The department shall deposit, pursuant to sections 35-146 and 35-147, all revenues collected under this article and articles 4, 5 and 8 of this chapter pursuant to section 42-1116, separately accounting for: 1. Payments of estimated tax under section 42-5014, subsection […]
§ 42-5037 – Notices
42-5037. Notices A. Notices required or authorized by this article to be given by mail to a taxpayer shall be addressed to him at his last known address, or to such address as may appear in the records of the department, and shall be sent by registered first class mail with return receipt requested. B. […]
§ 42-5029.01 – Qualifying Indian tribe; report; accounting procedures; definitions
42-5029.01. Qualifying Indian tribe; report; accounting procedures; definitions A. To qualify for funding pursuant to section 42-5029, subsection E, paragraph 4 or section 42-5029.02, subsection A, paragraph 4, a qualifying Indian tribe shall report its full-time equivalent student enrollment, as calculated under section 15-1466.01, in the preceding fiscal year to the auditor general by June […]