2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-105 - Tangible personal property, intangible personal property, defined.
The term tangible personal property includes all personal property possessing a physical existence, excluding money. The term tangible personal property also includes trade fixtures, which means machinery and equipment, regardless of the degree of attachment to real property, used directly in commercial, manufacturing, or processing activities conducted on real property, regardless of whether the real property is owned or leased, and all depreciable tangible personal property described in subsection (9) of section 77-202 used in the generation of electricity using wind as the fuel source. The term intangible personal property includes all other personal property, including money.
- Laws 1921, c. 133, art. I, § 4, p. 545;
C.S.1922, § 5811;
C.S.1929, § 77-104;
Laws 1933, c. 156, § 2, p. 592;
C.S.Supp.,1941, § 77-104;
R.S.1943, § 77-105;
Laws 1991, LB 829, § 6;
Laws 2007, LB334, § 14;
Laws 2010, LB1048, § 10;
Laws 2011, LB360, § 1.
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