Nebraska Statutes 77-2701.39. Tangible personal property, defined
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Tangible personal property means personal property which may be seen, weighed, measured, felt, or touched or which is in any other manner perceptible to the senses. Tangible personal property includes electricity, water, gas, steam, and prewritten computer software.
Source
- Laws 1992, LB 871, § 21;
- R.S.1943, (1996), § 77-2702.20;
- Laws 2003, LB 282, § 43.
Terms Used In Nebraska Statutes 77-2701.39
- Personal property: All property that is not real property.
- 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. See Nebraska Statutes 77-2701.27
- Tangible personal property: means personal property which may be seen, weighed, measured, felt, or touched or which is in any other manner perceptible to the senses. See Nebraska Statutes 77-2701.39