Nebraska Statutes 77-2774. Income tax; Tax Commissioner; rules and regulations
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The Tax Commissioner may prescribe regulations and instructions requiring returns of information to be made and filed not inconsistent with the information returns required by the laws of the United States.
Terms Used In Nebraska Statutes 77-2774
- Tax Commissioner: means the Tax Commissioner of the State of Nebraska. See Nebraska Statutes 77-2701.40
- United States: shall include territories, outlying possessions, and the District of Columbia. See Nebraska Statutes 49-801