US Laws, Codes, Statutes & Cases

For purposes of Chapter 77 and any statutes dealing with taxation, unless the context otherwise requires, the definitions found in sections 77-102 to 77-132 shall be used.

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