Nebraska Statutes > § 57-239 Nebraska Statutes 57-239. Tax Commissioner; rules and regulations; prescribe forms Current as of: 2023 | Check for updates | Other versions The Tax Commissioner shall adopt and promulgate rules and regulations necessary for the implementation of sections 57-235 to 57-239. The Tax Commissioner shall also prescribe necessary forms for the implementation of sections 57-235 to 57-239. Source Laws 1981, LB 59, § 5; Laws 2000, LB 968, § 19; Laws 2007, LB334, § 8. Previous sectionNext section Chapter 57 Contents