{"data":{"id":"us-ne/neb.-rev.-stat.-49-801.01","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 49-801.01","heading":"Neb. Rev. Stat. § 49-801.01","body":"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.","path":["NE Code","Chapter 49"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=49-801.01","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:21Z","sha256":"65fd8b7dbf5dc742cdded3c0d2fe8637b76fc40f41adc6454314a7da28a73837","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-49-801","next":"us-ne/neb.-rev.-stat.-49-802"},"notice":"GroundRules: Original legal text. Not legal advice."}