If an individual is a partial-year resident individual, the Tax Commissioner may by rule and regulation require him or her to file one return as a partial-year resident individual or to file one return for the portion of the year during which he or she is a resident and one for the portion of the year during which he or she is a nonresident.
Neb. Rev. Stat. § 77-2765
Partial-year resident individual; filing requirements
Laws 1967, c. 487, § 65, p. 1599; Laws 1987, LB 773, § 22.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.