{"data":{"id":"us-ne/neb.-rev.-stat.-77-377.04","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-377.04","heading":"Delinquent tax collection; collection agency; subject to taxation.","body":"A collection agency entering into a contract with the Tax Commissioner for the collection of delinquent taxes pursuant to sections 77-377.01 to 77-377.04 agrees that it is receiving income from sources within this state or doing business in this state for purposes of the Nebraska income tax laws pursuant to section 77-2733 or 77-2734.02.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-377.04","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"1ad34f9d54000f2a8e919dde99f92624331c95653832c59c9719c297e566a1ed","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-377.03","next":"us-ne/neb.-rev.-stat.-77-378"},"notice":"GroundRules: Original legal text. Not legal advice."}