The Tax Commissioner, upon behalf of the state, any municipal corporation or any public body or agency created by the laws of this state and the governing body thereof and, upon behalf of any political subdivision of the state, is authorized to prescribe such forms and records as may be necessary to carry out the provisions of this section and section 81-901.

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Terms Used In Nebraska Statutes 81-902

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801