{"data":{"id":"us-ne/neb.-rev.-stat.-77-5517","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-5517","heading":"Equivalent employees, defined.","body":"Equivalent employees means the number of employees computed by dividing the total hours paid in a year by the product of forty times the number of weeks in a year.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-5517","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"aa647d5c635acaba456e424e25688d561d93e40761132529cb0338fb79c197cc","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-5516","next":"us-ne/neb.-rev.-stat.-77-5518"},"notice":"GroundRules: Original legal text. Not legal advice."}