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---
type: "Bill"
title: "Require notice relating to certain refunds of local sales and use taxes"
description: "Require notice relating to certain refunds of local sales and use taxes"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "105"
identifier: "LB 745"
citation: "Nebraska LB 745 (105)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Watermeier"]
version_count: 3
action_count: 15
vote_count: 3
first_action: "2018-01-03"
last_action: "2018-04-18"
source: "openstates"
source_identifier: "ocd-bill/cb6777d5-60c8-4144-898e-8543999e594a"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2018"
source_hash: "4ce1796e2240a4911be9cbaf58208a223aeb0bf02d5dc8a44c9b6923b0c9ea80"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ne"]
---
# Nebraska LB 745 (105) — Require notice relating to certain refunds of local sales and use taxes
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Introduced** (filed) — [source](https://nebraskalegislature.gov/FloorDocs/105/PDF/Intro/LB745.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/105/PDF/Final/LB745.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/105/PDF/Slip/LB745.pdf)
## Votes
- Revenue AM1910 adopted — **370** (fail) · legislature
- Advanced to Enrollment and Review Initial — **370** (pass) · legislature
- Passed on Final Reading 48-0-1 — **480** (pass) · legislature
## Sponsors
- Watermeier — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2018-04-18** Approved by Governor on April 17, 2018 `executive-signature`
- **2018-04-11** Presented to Governor on April 11, 2018 `executive-receipt`
- **2018-04-11** President/Speaker signed `passage`
- **2018-04-11** Passed on Final Reading 48-0-1 `passage`
- **2018-04-03** Placed on Final Reading `reading-3`
- **2018-03-28** Advanced to Enrollment and Review for Engrossment
- **2018-03-20** Placed on Select File `filing`
- **2018-03-15** Advanced to Enrollment and Review Initial
- **2018-03-15** Revenue AM1910 adopted
- **2018-02-21** Speaker priority bill
- **2018-02-14** Revenue AM1910 filed `filing`
- **2018-02-14** Placed on General File with AM1910 `filing`
- **2018-01-25** Notice of hearing for February 01, 2018
- **2018-01-08** Referred to Revenue Committee `referral-committee`
- **2018-01-03** Date of introduction `introduction`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/cb6777d5-60c8-4144-898e-8543999e594a`. Confidence: reported (aggregated from official Nebraska legislature records).