Nebraska Revised Statute 77-101

Chapter 77

77-101.

Definitions, where found.

For purposes of Chapter 77 and any statutes dealing with taxation, unless the context otherwise requires, the definitions found in sections 77-102 to 77-132 shall be used.

Annotations

  • This section did not require the definition of "[d]epreciable tangible personal property" in section 77-119 to be used to define "depreciable repairs or parts" in section 77-2708.01, because the term "repairs" in section 77-2708.01 made the phrases contextually different. Farmers Co-op v. State, 296 Neb. 347, 893 N.W.2d 728 (2017).