Partial-year resident individual; filing requirements.

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77-2765. Partial-year resident individual; filing requirements.

If an individual is a partial-year resident individual, the Tax Commissioner may by rule and regulation require him or her to file one return as a partial-year resident individual or to file one return for the portion of the year during which he or she is a resident and one for the portion of the year during which he or she is a nonresident.

Source

  • Laws 1967, c. 487, § 65, p. 1599;
  • Laws 1987, LB 773, § 22.


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