Nebraska Revised Statutes

Neb. Rev. Stat. § 77-2702.23 (2026)

✓ current as of July 2026
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77-2702.23.

Transferred to section 77-2701.42.

Notes of Decisions
Cited in 3 cases, 1996–2002 · leading case: Val-Pak of Omaha, Inc. v. Dep't of Revenue of Nebraska, 545 N.W.2d 447 (Neb. 1996).
Val-Pak of Omaha, Inc. v. Dep't of Revenue of Nebraska, 545 N.W.2d 447 (Neb. 1996). · cites it 4× “” Neb. Rev. Stat. § 77-2702.23 (Cum. Supp. 1992).”
A-1 Metro Movers, Inc. v. Egr, 647 N.W.2d 593 (Neb. 2002). · cites it 14× “The court found that containers purchased by the appellants are subject to use tax and are not exempted by Neb. Rev. Stat. § 77-2702.23 (2) (Reissue 1996).”
Vulcraft & Nucor Cold Finish v. Balka, 555 N.W.2d 344 (Neb. Ct. App. 1996). · cites it 2× “Furthermore, § 77-2702(20), now codified at Neb. Rev. Stat. § 77-2702.23 (Cum. Supp. 1994), stated: Use .”
— Neb. Rev. Stat. § 77-2702.23(1) — 1 case
A-1 Metro Movers, Inc. v. Egr, 647 N.W.2d 593 (Neb. 2002). “The court found that containers purchased by the appellants are subject to use tax and are not exempted by Neb. Rev. Stat. § 77-2702.23 (2) (Reissue 1996).”
— Neb. Rev. Stat. § 77-2702.23(2) — 1 case
A-1 Metro Movers, Inc. v. Egr, 647 N.W.2d 593 (Neb. 2002). “The court found that containers purchased by the appellants are subject to use tax and are not exempted by Neb. Rev. Stat. § 77-2702.23 (2) (Reissue 1996).”
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