Taxpayer, defined.

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77-2701.41. Taxpayer, defined.

Taxpayer means any person subject to a tax imposed by sections 77-2701 to 77-2713.

Source

  • Laws 1992, LB 871, § 23;
  • R.S.1943, (1996), § 77-2702.22;
  • Laws 2003, LB 282, § 45;
  • Laws 2021, LB26, § 3;
  • Laws 2021, LB595, § 5.
  • Operative Date: October 1, 2021
  • Note: The Revisor of Statutes has pursuant to section 49-769 correlated LB26, section 3, with LB595, section 5, to reflect all amendments.


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