{"data":{"id":"us-ne/neb.-rev.-stat.-77-5506","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-5506","heading":"Base year, defined.","body":"Base year means the year immediately preceding the year in which the start date occurs.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-5506","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"23b314ddd829118f6c716c5b7fd69c1ebe9597ebf12e598aadedc0eafff1dcd2","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-5505","next":"us-ne/neb.-rev.-stat.-77-5507"},"notice":"GroundRules: Original legal text. Not legal advice."}