{"data":{"id":"us-ne/neb.-rev.-stat.-77-2765","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2765","heading":"Partial-year resident individual; filing requirements.","body":"If an individual is a partial-year resident individual, the Tax Commissioner may by rule and regulation require him or her to file one return as a partial-year resident individual or to file one return for the portion of the year during which he or she is a resident and one for the portion of the year during which he or she is a nonresident.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2765","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"68b01ab9f5a9143d72a23c7088827a5c859e4e3c3685b260107acd9590ffe5bf","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-2764","next":"us-ne/neb.-rev.-stat.-77-2766"},"notice":"GroundRules: Original legal text. Not legal advice."}