Nebraska Statutes
§ 77-2701.25 — Person, defined
Nebraska § 77-2701.25
JurisdictionNebraska
Ch. 77Revenue and Taxation
This text of Nebraska § 77-2701.25 (Person, defined) 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. § 77-2701.25 (2026).
Text
Person means any individual, firm, partnership, limited liability company, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or other group or combination acting as a unit. Person also means the United States or any agency of the United States, this state or any agency of this state, or any city, county, district, or other political subdivision of this state or any agency thereof.
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Related
Kerford Limestone Co. v. Nebraska Dept. of Rev.
287 Neb. 653 (Nebraska Supreme Court, 2014)
Opinion No. (2004)
(Nebraska Attorney General Reports, 2004)
Legislative History
Source: Laws 1992, LB 871, § 11; Laws 1993, LB 8, § 1; Laws 1993, LB 121, § 501; R.S.1943, (1996), § 77-2702.10; Laws 2003, LB 282, § 29.
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 § 77-2701.25, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/77-2701.25.