Neb. Rev. Stat. § 49-801.01

Except as provided by Article VIII, section 1B, of the Constitution of Nebraska and in sections 77-1106 , 77-1108 , 77-1109 , 77-1117 , 77-1119 , 77-2701.01 , 77-2714 to 77-27,123 , 77-27,191 , 77-2902 , 77-2906 , 77-2908 , 77-2909 , 77-4103 , 77-4104 , 77-4108 , 77-5509 , 77-5515 , 77-5527 to 77-5529 , 77-5539 , 77-5717 to 77-5719 , 77-5728 , 77-5802 , 77-5803 , 77-5806 , 77-5903 , 77-6302 , 77-6306 , 77-6509 , 77-6513 , 77-6519 , 77-6546 , 77-6551 , 77-6811 , 77-6815 , 77-6819 , 77-6821 , 77-6822 , 77-6831 , 77-6834 , 77-6842 , 77-6908 , 77-6913 , 77-6915 , 77-6916 , and 77-6925 , any reference to the Internal Revenue Code refers to the Internal Revenue Code of 1986 as it exists on April 12, 2018.