Statutes, codes, and regulations
Revised Statutes of Nebraska
Chapter 77 - Revenue And Taxation
Article 1 - DEFINITIONS
Section 77-101 - [Operative 1/1/2025] Definitions, where found

Neb. Rev. Stat. §§ 77-101

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Current with changes through the 2024 First Special Legislative Session
Section 77-101 - [Operative 1/1/2025] Definitions, where found

For purposes of Chapter 77 and any statutes dealing with taxation, unless the context otherwise requires, the definitions found in sections 77-102 to 77-133 shall be used.

Neb. Rev. Stat. §§ 77-101

Report of 1943 Statute Commission, § 77-101; Laws 1943, c. 115, § 1, p. 401; R.S.1943, § 77-101; Laws 1987, LB 508, § 1; Laws 1992, LB 1063, § 43; Laws 1992, Second Spec. Sess., LB 1, § 42; Laws 1997, LB 270, § 2; Laws 1999, LB 194, § 5; Laws 2000, LB 968, § 22; Laws 2001, LB 170, § 2; Laws 2003, LB 292, § 3; Laws 2005, LB 263, § 2; Laws 2024, LB1317, § 70.