{"data":{"id":"us-ne/neb.-rev.-stat.-77-369","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-369","heading":"Tax Commissioner; rules and regulations; adopt; publish.","body":"The Tax Commissioner shall make, adopt, and publish such rules and regulations as he or she may deem necessary and desirable to carry out the powers and duties imposed upon him or her and the Department of Revenue.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-369","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"5eeb027e84f242d0a73d1a5e855f31862510b73ee1a32474e081fda3567dbf31","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-368","next":"us-ne/neb.-rev.-stat.-77-370"},"notice":"GroundRules: Original legal text. Not legal advice."}