{"data":{"id":"us-ne/neb.-rev.-stat.-77-3505.03","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-3505.03","heading":"Single, defined.","body":"Single shall mean a person who would file a federal individual income tax return as single or head of household if required to file a return.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-3505.03","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"cbce40ca239d9c4dbaa6cce8ed46248df773b9f733119154ac8aa5b8529194a8","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-3505.02","next":"us-ne/neb.-rev.-stat.-77-3505.04"},"notice":"GroundRules: Original legal text. Not legal advice."}