Change in ownership and control, defined.

Neb. Rev. Stat. § 77-6507 — under REVENUE AND TAXATION.

Neb. Rev. Stat. § 77-6507

Change in ownership and control has the same meaning as described in 34 C.F.R. 600.31, which shall mean the regulation as amended on November 1, 2019, and which took effect on July 1, 2020.