Nebraska Statutes 77-2701.41. Taxpayer, defined
Current as of: 2023 | Check for updates
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Taxpayer means any person subject to a tax imposed by sections 77-2701 to 77-2713.
Source
- Laws 1992, LB 871, § 23;
- R.S.1943, (1996), § 77-2702.22;
- Laws 2003, LB 282, § 45;
- Laws 2021, LB26, § 3;
- Laws 2021, LB595, § 5;
- Laws 2022, LB984, § 3;
- Laws 2023, LB727, § 61.
- Operative Date: June 7, 2023
Terms Used In Nebraska Statutes 77-2701.41
- Person: means any individual, firm, partnership, limited liability company, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or other group or combination acting as a unit. See Nebraska Statutes 77-2701.25
- Taxpayer: means any person subject to a tax imposed by sections 77-2701 to 77-2713. See Nebraska Statutes 77-2701.41