Nebraska § 77-1210 Taxable tangible personal property in transit; where listed and assessed

Nebraska Statutes

§ 77-1210 — Taxable tangible personal property in transit; where listed and assessed

Nebraska § 77-1210

Ch. 77Revenue and Taxation

This text of Nebraska § 77-1210 (Taxable tangible personal property in transit; where listed and assessed) 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. § 77-1210 (2026).

Text

Taxable tangible personal property in transit shall be listed and assessed in the tax district where the owner resides, but if such property is intended for a business, it shall be listed and assessed in the tax district where the property of such business is required to be listed.

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Legislative History

Source: Laws 1903, c. 73, § 36, p. 396; R.S.1913, § 6321; C.S.1922, § 5922; C.S.1929, § 77-1409; R.S.1943, § 77-1210; Laws 2000, LB 968, § 42; Laws 2008, LB965, § 5. Annotations: Legislature has provided that situs of personal property of kind described in this section shall control over residence and domicile of owner. International Harvester Co. v. County of Douglas, 146 Neb. 555, 20 N.W.2d 620 (1945).