{"data":{"id":"us-ne/neb.-rev.-stat.-57-239","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 57-239","heading":"Neb. Rev. Stat. § 57-239","body":"The Tax Commissioner shall adopt and promulgate rules and regulations necessary for the implementation of sections 57-235 to 57-239 . The Tax Commissioner shall also prescribe necessary forms for the implementation of sections 57-235 to 57-239 .","path":["NE Code","Chapter 57"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=57-239","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:21Z","sha256":"38893af771dca904c3242e7556c0d90109ddedd1cf401aa9cff13c3a8320c1a1","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-57-238","next":"us-ne/neb.-rev.-stat.-57-301"},"notice":"GroundRules: Original legal text. Not legal advice."}