{"data":{"id":"us-ne/neb.-rev.-stat.-77-3505.01","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-3505.01","heading":"Married, defined.","body":"Married shall mean a person who would file a federal individual income tax return as married filing jointly or separately if required to file a return.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-3505.01","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"c7c0baa8b2451f94efec5625a4e914673daac1ee60251ff76fff1d06f90d36ea","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-3505","next":"us-ne/neb.-rev.-stat.-77-3505.02"},"notice":"GroundRules: Original legal text. Not legal advice."}