Nebraska Revised Statute 77-2765
- Revised Statutes
- Chapter 77
- 77-2765
Chapter 77
77-2765.
Partial-year resident individual; filing requirements.
If an individual is a partial-year resident individual, the Tax Commissioner may by rule and regulation require him or her to file one return as a partial-year resident individual or to file one return for the portion of the year during which he or she is a resident and one for the portion of the year during which he or she is a nonresident.
Source
- Laws 1967, c. 487, § 65, p. 1599;
- Laws 1987, LB 773, § 22.