{"data":{"id":"us-ne/neb.-rev.-stat.-77-3108","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-3108","heading":"Terms, defined.","body":"For purposes of the Relocation Incentive Act:\n(1) Department means the Department of Revenue; and\n(2) Qualifying employee means an individual who moves to the State of Nebraska for the purpose of accepting a position of employment.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-3108","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"9f84eec4b340a66ad2409176536979a51ec628cdb82f5611799cb8da4efbb905","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-3107","next":"us-ne/neb.-rev.-stat.-77-3109"},"notice":"GroundRules: Original legal text. Not legal advice."}