Nebraska Statutes

§ 77-3168 — Terms, defined

Nebraska § 77-3168
JurisdictionNebraska
Ch. 77Revenue and Taxation

This text of Nebraska § 77-3168 (Terms, 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. § 77-3168 (2026).

Text

For purposes of the Reverse Osmosis System Tax Credit Act:

(1)Department means the Department of Revenue;
(2)Hazard Index means a calculation used to evaluate potential health risks from exposure to one or more of the four listed chemicals using their individual health safety limits as established by the United States Environmental Protection Agency. The Hazard Index is the sum of the ratios of actual chemical concentrations to the respective health safety limit;
(3)Reverse osmosis system means a water filtration system that uses a semi-permeable membrane to remove impurities from water; and
(4)Taxpayer means any individual subject to the income tax imposed by the Nebraska Revenue Act of 1967.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

Source: Laws 2024, LB937, § 61. Cross References: Nebraska Revenue Act of 1967, see section 77-2701.

Nearby Sections

15
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Nebraska § 77-3168, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/77-3168.