2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-2701.25 - Person, defined.


NE Code § 77-2701.25 (2012) What's This?
77-2701.25. Person, defined.

Person means any individual, firm, partnership, limited liability company, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or other group or combination acting as a unit. Person also means the United States or any agency of the United States, this state or any agency of this state, or any city, county, district, or other political subdivision of this state or any agency thereof.

Source
    Laws 1992, LB 871, § 11;
    Laws 1993, LB 8, § 1;
    Laws 1993, LB 121, § 501;
    R.S.1943, (1996), § 77-2702.10;
    Laws 2003, LB 282, § 29.

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