{"data":{"id":"us-ne/neb.-rev.-stat.-77-2701.41","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2701.41","heading":"Taxpayer, defined.","body":"Taxpayer means any person subject to a tax imposed by sections 77-2701 to 77-2713.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2701.41","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"2678eef1aee592b9fe12bee52e0a2dec33d75def12c2f3d358c87ef18ae3351d","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-2701.40","next":"us-ne/neb.-rev.-stat.-77-2701.42"},"notice":"GroundRules: Original legal text. Not legal advice."}