The Tax Commissioner may prescribe regulations and instructions requiring returns of information to be made and filed not inconsistent with the information returns required by the laws of the United States.
Neb. Rev. Stat. § 77-2774
Income tax; Tax Commissioner; rules and regulations
Laws 1967, c. 487, § 74, p. 1603.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.