Neb. Rev. Stat. §§ 77-2765
Current with changes through the 2024 First Special Legislative Session
If an individual is a partial-year resident individual, the Tax Commissioner may by rule and regulation require him or her to file one return as a partial-year resident individual or to file one return for the portion of the year during which he or she is a resident and one for the portion of the year during which he or she is a nonresident.
Neb. Rev. Stat. §§ 77-2765