Nebraska Revised Statutes

Neb. Rev. Stat. § 77-101 (2026)

Definitions, where found

✓ current as of July 2026

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For purposes of Chapter 77 and any statutes dealing with taxation, unless the context otherwise requires, the definitions found in sections 77-102 to 77-133 shall be used.

Notes of Decisions

Cited in 4 cases, 1992–2017 · leading case: Farmers Co-op v. State, 893 N.W.2d 728 (Neb. 2017).

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Farmers Co-op v. State, 893 N.W.2d 728 (Neb. 2017). · cites it 2× “” The Cooperatives’ contention that § 77-119’s definition of the phrase “depreciable tangible personal property” should apply is based upon Neb. Rev. Stat. § 77-101 (Reissue 2009), which states that “[f]or purposes of Chapter 77 and any statutes dealing with taxation, unless the…”

Omaha Pub. Power Dist. v. Nebraska Dep't of Revenue, 537 N.W.2d 312 (Neb. 1995). · cites it 4× “" Tangible personal property is defined in Neb.Rev.Stat. § 77-105 (Cum.”

First Nat. Bank, Stromsburg v. Heiden, 491 N.W.2d 699 (Neb. 1992). · cites it 2× “See Neb. Rev. Stat. § 77-101 (Reissue 1986). A “person” is defined as “any number of persons; and any copartnership, association, joint-stock company, corporation, or any other entity that may be the owner of property.”

Farmers Co-op v. State, 296 Neb. 347 (Neb. 2017). · cites it 2× “” The Cooperatives’ contention that § 77-119’s definition of the phrase “depreciable tangible personal property” should apply is based upon Neb. Rev. Stat. § 77-101 (Reissue 2009), which states that “[f]or purposes of Chapter 77 and any statutes dealing with taxation, unless the…”

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