Nebraska Statutes
§ 77-1427 — Sections; how construed
Nebraska § 77-1427
JurisdictionNebraska
Ch. 77Revenue and Taxation
This text of Nebraska § 77-1427 (Sections; how construed) 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. § 77-1427 (2026).
Text
Nothing in sections 77-1415 to 77-1426 shall be deemed to prohibit both resident and nonresident participants and designated beneficiaries from being eligible to participate in and benefit from the Nebraska educational savings plan trust and program. It is the intent of the Legislature that funds and income credited to the program fund are fully portable and may be used at any eligible postsecondary educational institution and beginning January 1, 2029, at any elementary or secondary school.
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Legislative History
Source: Laws 2000, LB 1003, § 14; Laws 2012, LB1104, § 12; R.S.1943, (2024), § 85-1814; Laws 2025, LB647, § 52. Operative Date: October 1, 2025
Nearby Sections
15
§ 77-1001
Act, how cited§ 77-1003
Definitions, where found§ 77-1004
Tax terms, meaning§ 77-1005
Approved cost, defined§ 77-1006
Approved project, defined§ 77-1007
Cultural development, defined§ 77-1008
Destination dining, defined§ 77-101
Definitions, where found§ 77-1010
Entitlement period, defined§ 77-1011
Full-service restaurant, defined§ 77-1012
Historical redevelopment, defined§ 77-1013
Investment, defined§ 77-1014
Lodging, definedCite This Page — Counsel Stack
Bluebook (online)
Nebraska § 77-1427, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/77-1427.