{"data":{"id":"us-ne/neb.-rev.-stat.-81-3724","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 81-3724","heading":"Tax Commissioner; adopt rules and regulations.","body":"The Tax Commissioner shall adopt and promulgate rules and regulations to carry out the collection of lodging taxes under the Nebraska Visitors Development Act.","path":["Chapter 81 - STATE ADMINISTRATIVE DEPARTMENTS"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=81-3724","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"59140ebf325f1bc1955468762f40c4b00c2a9409ff54744a8df4b43dedab0554","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-81-3723","next":"us-ne/neb.-rev.-stat.-81-3725"},"notice":"GroundRules: Original legal text. Not legal advice."}