Except as provided by Article VIII, section 1B, of the Constitution of Nebraska and in sections 77-1106, 77-1108, 77-1109, 77-1117, 77-1119, 77-2701.01, 77-2714 to 77-27,123, 77-27,191, 77-2902, 77-2906, 77-2908, 77-2909, 77-4103, 77-4104, 77-4108, 77-5509, 77-5515, 77-5527 to 77-5529, 77-5539, 77-5717 to 77-5719, 77-5728, 77-5802, 77-5803, 77-5806, 77-5903, 77-6302, 77-6306, 77-6509, 77-6513, 77-6519, 77-6811, 77-6815, 77-6819, 77-6821, 77-6822, 77-6831, 77-6834, 77-6842, 77-6908, 77-6913, 77-6915, 77-6916, and 77-6925, any reference to the Internal Revenue Code refers to the Internal Revenue Code of 1986 as it exists on April 12, 2018.
Neb. Rev. Stat. § 49-801.01
Laws 1995, LB 574, § 1; Laws 1996, LB 984, § 1; Laws 1997, LB 46, § 1; Laws 1998, LB 1015, § 2; Laws 1999, LB 33, § 1; Laws 2000, LB 944, § 1; Laws 2001, LB 122, § 1; Laws 2001, LB 620, § 45; Laws 2002, LB 989, § 8; Laws 2003, LB 281, § 1; Laws 2004, LB 1017, § 1; Laws 2005, LB 312, § 1; Laws 2005, LB 383, § 1; Laws 2006, LB 1003, § 2; Laws 2007, LB315, § 1; Laws 2008, LB 896,§ 1; Laws 2009, LB 251,§ 1; Laws 2010, LB 879,§ 2; Laws 2011, LB 134,§ 1; Laws 2011, LB 389,§ 11; Laws 2012, LB 725,§ 1; Laws 2012, LB 1128,§ 20; Laws 2013, LB 24,§ 1; Laws 2014, LB 191,§ 13; Laws 2014, LB 739,§ 1; Laws 2015, LB 171,§ 1; Laws 2017, LB 234,§ 1; Laws 2018, LB 1091,§ 1; Laws 2020, LB 1107,§ 118; Laws 2021, LB 544,§ 29. Amended by Laws 2021, LB 544,§ 29, eff. 5/26/2021, op. 1/1/2022.Amended by Laws 2020, LB 1107,§ 118, eff. 1/1/2021.Amended by Laws 2018, LB 1091,§ 1, eff. 4/12/2018.Amended by Laws 2017, LB 234,§ 1, eff. 5/11/2017.Amended by Laws 2015, LB 171,§ 1, eff. 2/27/2015.Amended by Laws 2014, LB 191,§ 13, eff. 7/18/2014.Amended by Laws 2014, LB 739,§ 1, eff. 4/11/2014.