{"data":{"id":"us-ne/neb.-rev.-stat.-77-27-142.05","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-27,142.05","heading":"Incorporated municipality; sales and use tax; previously authorized; continuation without election.","body":"Any incorporated municipality which had, prior to January 1, 1978, authorized a sales and use tax pursuant to section 77-27,142 may continue the tax without submitting the question of continuing such tax to a vote of the qualified electors.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-27,142.05","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"76b790c1b1b6a4bbca8650162bd7b05399efffb9e25aff2e65b3cd45fca60311","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-27-142.04","next":"us-ne/neb.-rev.-stat.-77-27-143"},"notice":"GroundRules: Original legal text. Not legal advice."}