§ 77-1024 — Taxpayer, defined

(1) Taxpayer means
any person subject to sales and use taxes under the Nebraska Revenue Act of
1967 and subject to withholding under section 77-2753 and any corporation,
partnership, limited liability company, cooperative, including a cooperative
exempt under section 521 of the Internal Revenue Code of 1986, as amended,
limited cooperative association, or joint venture that is or would otherwise
be a member of the same unitary group, if incorporated, that is subject to
such sales and use taxes or such withholding.
(2) Taxpayer does not
include a political subdivision or an organization that is exempt from income
taxes under section 501(a) of the Internal Revenue Code of 1986, as amended,
or any partnership, limited liability company, cooperative, including a cooperative
exempt under section 521 of the Internal Revenue Code of 1986, as amended,
limited cooperative association, or joint venture in which political subdivisions
or organizations described in section 501(c) or (d) of the Internal Revenue
Code of 1986, as amended, hold an ownership interest of ten percent or more.

Legislative History

Source: Laws 2010, LB1018, § 24. Cross References: Nebraska Revenue Act of 1967, see section 77-2701.