Nebraska Statutes > Local Option Tax Control Act > § 77-3401 Nebraska Statutes 77-3401. Act, how cited Current as of: 2023 | Check for updates | Other versions Sections 77-3401 to 77-3411 shall be known and may be cited as the Local Option Tax Control Act. Source Laws 1978, Spec. Sess., LB 2, § 1. Previous sectionNext section Local Option Tax Control Act Contents