Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)
Neb. Rev. Stat. § 77-2701.04 — Definitions, where found
For purposes of sections 77-2701.04 to 77-2713 and 77-27,239 , unless the context otherwise requires, the definitions found in sections 77-2701.05 to 77-2701.56 shall be used