Tax Commissioner means the Tax Commissioner of the State of Nebraska.
Neb. Rev. Stat. § 77-2701.40
Tax Commissioner, defined
Laws 1992, LB 871, § 22; R.S.1943, (1996), § 77-2702.21; Laws 2003, LB 282, § 44.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.