Nebraska Statutes 77-2764. Income tax; fiduciary; notice of qualification
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Every receiver, trustee in bankruptcy, assignee for benefit of creditors, or other like fiduciary, shall give notice of his qualification as such to the Tax Commissioner, as may be required by regulation.
Source
- Laws 1967, c. 487, § 64, p. 1599.
Terms Used In Nebraska Statutes 77-2764
- Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
- Fiduciary: A trustee, executor, or administrator.
- Tax Commissioner: means the Tax Commissioner of the State of Nebraska. See Nebraska Statutes 77-2701.40
- Trustee: A person or institution holding and administering property in trust.