Nebraska § 77-5719 Taxpayer, defined

Nebraska Statutes

§ 77-5719 — Taxpayer, defined

Nebraska § 77-5719

Ch. 77Revenue and Taxation

This text of Nebraska § 77-5719 (Taxpayer, 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. § 77-5719 (2026).

Text

Taxpayer means any person subject to sales and use taxes under
the Nebraska Revenue Act of 1967 and subject to withholding under section  77-2753  and any entity that is or would otherwise be a member
of the same unitary group, if incorporated, that is subject to such sales
and use taxes and such withholding. Taxpayer
does not include a political subdivision or an organization that is exempt
from income taxes under section 501(a) of the Internal Revenue Code of 1986,
as amended. For purposes of
this section, political subdivision includes any public corporation created
for the benefit of a political subdivision and any group of political subdivisions
forming a joint public agency, organized by interlocal agreement, or utilizing
any other method of joint action.

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Taxpayer means any person subject to sales and use taxes under
the Nebraska Revenue Act of 1967 and subject to withholding under section 77-2753 and any entity that is or would otherwise be a member
of the same unitary group, if incorporated, that is subject to such sales
and use taxes and such withholding. Taxpayer
does not include a political subdivision or an organization that is exempt
from income taxes under section 501(a) of the Internal Revenue Code of 1986,
as amended. For purposes of
this section, political subdivision includes any public corporation created
for the benefit of a political subdivision and any group of political subdivisions
forming a joint public agency, organized by interlocal agreement, or utilizing
any other method of joint action.

Legislative History

Source: Laws 2005, LB 312, § 41; Laws 2006, LB 1003, § 12; Laws 2007, LB368, § 139; Laws 2010, LB918, § 3; Laws 2013, LB34, § 4. Cross References: Nebraska Revenue Act of 1967, see section 77-2701.