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.
Neb. Rev. Stat. § 77-101
Definitions, where found
Applied in 3 court decisions — leading case Omaha Public Power District v. Nebraska Department of Revenue (1995)
Most recently applied in Farmers Co-op v. State (April 2017)
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
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.