Nebraska § 77-2701.27 Property, defined

Nebraska Statutes

§ 77-2701.27 — Property, defined

Nebraska § 77-2701.27

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2701.27 (Property, 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. § 77-2701.27 (2026).

Text

Property means all tangible and intangible property that is subject to tax under subsection (1) of section  77-2703  and all rights, licenses, and franchises that are subject to tax under such subsection. To facilitate the proper administration of the Nebraska Revenue Act of 1967, unless the context clearly requires otherwise, the term property shall be construed to include all services subject to tax.

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Property means all tangible and intangible property that is subject to tax under subsection (1) of section 77-2703 and all rights, licenses, and franchises that are subject to tax under such subsection. To facilitate the proper administration of the Nebraska Revenue Act of 1967, unless the context clearly requires otherwise, the term property shall be construed to include all services subject to tax.