{"data":{"id":"us-ne/neb.-rev.-stat.-77-2733.01","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2733.01","heading":"Partial-year resident; determination of income.","body":"The income of a partial-year resident individual derived from sources within this state shall be the sum of the following:\n(1) All of the income, gain, loss, and deduction which is derived from or connected with sources within this state for a nonresident individual under section 77-2733; and\n(2) Any income from intangible personal property, including, but not limited to, annuities, dividends, interest, and gains from the disposition of intangible personal property and any income from a partnership, limited liability company, estate, trust, or electing subchapter S corporation, that is realized while a resident of this state and that is not taxed by another state.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2733.01","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"3ec494c82beb1b9f27c5d2810c9427c717f8ac4457ab1d92001d8b644aea4143","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-2733","next":"us-ne/neb.-rev.-stat.-77-2734"},"notice":"GroundRules: Original legal text. Not legal advice."}