77-2701.41.
Taxpayer, defined.
Taxpayer means any person subject to a tax imposed by sections 77-2701 to 77-2713.
Source:Laws 1992, LB 871, § 23; R.S.1943, (1996), § 77-2702.22; Laws 2003, LB 282, § 45; Laws 2021, LB26, § 3; Laws 2021, LB595, § 5; Laws 2022, LB984, § 3; Laws 2023, LB727, § 61.
Operative Date: June 7, 2023