Nebraska Statutes
§ 77-3313 — Terms, defined
Nebraska·Ch. 77 Revenue and Taxation
For purposes of the Uniform Act on Interstate Arbitration and Compromise of Death Taxes, (1) state shall mean any state, territory, or possession of the United States and the District of Columbia and (2) Nebraska taxing authority shall mean (a) the Attorney General or the Tax Commissioner for state estate or generation-skipping transfer tax purposes and (b) the Attorney General or the county attorney for Nebraska inheritance tax purposes.
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Nebraska § 77-3313 (Terms, defined) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Source: Laws 1976, LB 584, § 13; Laws 1992, LB 1004, § 20.
Nearby Sections
15
§ 77-1001
Act, how cited§ 77-1003
Definitions, where found§ 77-1004
Tax terms, meaning§ 77-1005
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Destination dining, defined§ 77-101
Definitions, where found§ 77-1010
Entitlement period, defined§ 77-1011
Full-service restaurant, defined§ 77-1012
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Lodging, defined