Definitions, where found.

Neb. Rev. Stat. § 77-2701.04 — under REVENUE AND TAXATION.

Neb. Rev. Stat. § 77-2701.04

For purposes of sections 77-2701.04 to 77-2713 and 77-27,239, unless the context otherwise requires, the definitions found in sections 77-2701.05 to 77-2701.56 shall be used.