Nebraska § 77-101 Definitions, where found

Nebraska Statutes

§ 77-101 — Definitions, where found

Nebraska § 77-101

Ch. 77Revenue and Taxation

This text of Nebraska § 77-101 (Definitions, where found) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 77-101 (2026).

Text

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.

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Legislative History

Source: 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. Sess., LB 1, § 42; Laws 1997, LB 270, § 2; Laws 1999, LB 194, § 5; Laws 2000, LB 968, § 22; Laws 2001, LB 170, § 2; Laws 2003, LB 292, § 3; Laws 2005, LB 263, § 2; Laws 2024, LB1317, § 70. Annotations: This section did not require the definition of "[d]epreciable tangible personal property" in section 77-119 to be used to define "depreciable repairs or parts" in section 77-2708.01, because the term "repairs" in section 77-2708.01 made the phrases contextually different. Farmers Co-op v. State, 296 Neb. 347, 893 N.W.2d 728 (2017).