{"data":{"id":"us-ne/neb.-rev.-stat.-77-2701.40","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2701.40","heading":"Tax Commissioner, defined.","body":"Tax Commissioner means the Tax Commissioner of the State of Nebraska.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2701.40","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"96a3dbc9b906946218f2d00c54d1599ebb2a93350f989f3d0336eaf36d41b405","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-2701.39","next":"us-ne/neb.-rev.-stat.-77-2701.41"},"notice":"GroundRules: Original legal text. Not legal advice."}