{"data":{"id":"us-ne/neb.-rev.-stat.-77-6813","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-6813","heading":"NAICS, defined.","body":"NAICS means the North American Industry Classification System established by the United States Department of Commerce and applied to classify the locations owned or leased by the taxpayer, including the specific NAICS codes and code definitions in effect on January 1, 2020.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-6813","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"fc96ebf98c176c69296530c07d5c78e538a8755ce923b07b11b59819d4fb0274","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-6812","next":"us-ne/neb.-rev.-stat.-77-6814"},"notice":"GroundRules: Original legal text. Not legal advice."}