{"data":{"id":"us-ne/neb.-rev.-stat.-77-101","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-101","heading":"Definitions, where found.","body":"For purposes of Chapter 77 and any statutes dealing with taxation, unless the context otherwise requires, the definitions found in sections 77-102 to 77-133 shall be used.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-101","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"6193d42751a48893bfd511de43d8ecac32e1c395cee459c75e434f476ec179b4","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-76-3809","next":"us-ne/neb.-rev.-stat.-77-102"},"notice":"GroundRules: Original legal text. Not legal advice."}