{"data":{"id":"us-ne/neb.-rev.-stat.-77-362","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-362","heading":"Tax Commissioner; powers, duties, functions.","body":"The Tax Commissioner, through the Department of Revenue, shall exercise those powers, duties, and functions vested in and administered by the Tax Commissioner.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-362","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"d4fb54ec92ed99435757d9adaeb88c5acea03df4601e6e7445f53149bffc3557","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-361","next":"us-ne/neb.-rev.-stat.-77-362.01"},"notice":"GroundRules: Original legal text. Not legal advice."}