Neb. Rev. Stat. §§ 77-2701.27
Current with changes through the 2024 First Special Legislative Session
Property means all tangible and intangible property that is subject to tax under subsection (1) of section 77-2703 and all rights, licenses, and franchises that are subject to tax under such subsection. To facilitate the proper administration of the Nebraska Revenue Act of 1967, unless the context clearly requires otherwise, the term property shall be construed to include all services subject to tax.
Neb. Rev. Stat. §§ 77-2701.27