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.
Neb. Rev. Stat. § 77-2701.25
Person, defined
Applied in 1 court decision — leading case Kerford Limestone Co. v. Nebraska Dept. of Rev. (2014)
Most recently applied in Kerford Limestone Co. v. Nebraska Dept. of Rev. (March 2014)
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.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.