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2025 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-101 - Definitions, where found.

Universal Citation:
NE Code § 77-101 (2025)
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77-101. Definitions, where found.

For purposes of Chapter 77 and any statutes dealing with taxation, unless the context otherwise requires, the definitions found in sections 77-102 to 77-133 shall be used.

Source

  • 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;
  • Laws 2024, LB1317, § 70.

Annotations

  • This section did not require the definition of "[d]epreciable tangible personal property" in section 77-119 to be used to define "depreciable repairs or parts" in section 77-2708.01, because the term "repairs" in section 77-2708.01 made the phrases contextually different. Farmers Co-op v. State, 296 Neb. 347, 893 N.W.2d 728 (2017).

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