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2017 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-2701.53 Digital code, defined.
Universal Citation: NE Code § 77-2701.53 (2017)
77-2701.53. Digital code, defined.
Digital code means a code which provides a purchaser with a right to obtain one or more products delivered electronically. A digital code may be obtained by any means, including email or tangible means.
Source
- Laws 2008, LB916, ยง 13.
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