Terms Used In Nebraska Statutes 77-2701.41

• Person: means any individual, firm, partnership, limited liability company, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or other group or combination acting as a unit. See Nebraska Statutes 77-2701.25
• Taxpayer: means any person subject to a tax imposed by sections Nebraska Statutes 77-2701.41