Nebraska Statutes > Chapter 77 > Local Option Tax Control Act > § 77-3401 Nebraska Statutes 77-3401. Act, how cited Current as of: 2024 | 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. Ask a legal question, get an answer ASAP!Click here to chat with a lawyer about your rights. Previous sectionNext section Local Option Tax Control Act Contents