77-1024 Taxpayer, defined.
77-1024. Taxpayer, defined.(1) Taxpayer meansany person subject to sales and use taxes under the Nebraska Revenue Act of1967 and subject to withholding under section 77-2753 and any corporation,partnership, limited liability company, cooperative, including a cooperativeexempt under section 521 of the Internal Revenue Code of 1986, as amended,limited cooperative association, or joint venture that is or would otherwisebe a member of the same unitary group, if incorporated, that is subject tosuch sales and use taxes or such withholding.(2) Taxpayer does notinclude a political subdivision or an organization that is exempt from incometaxes under section 501(a) of the Internal Revenue Code of 1986, as amended,or any partnership, limited liability company, cooperative, including a cooperativeexempt under section 521 of the Internal Revenue Code of 1986, as amended,limited cooperative association, or joint venture in which political subdivisionsor organizations described in section 501(c) or (d) of the Internal RevenueCode of 1986, as amended, hold an ownership interest of ten percent or more. SourceLaws 2010, LB1018, § 24.Effective Date: July 15, 2010 Cross ReferencesNebraska Revenue Act of 1967, see section 77-2701.