Taxpayer, defined.
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Law
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Nebraska Revised Statutes
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Revenue and Taxation
- Taxpayer, defined.
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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