77-5719 Taxpayer, defined.
77-5719. Taxpayer, defined.Taxpayermeans any person subject to sales and use taxes under the Nebraska RevenueAct of 1967 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. Taxpayer does not include apolitical subdivision or an organization that is exempt from income taxesunder section 501(a) of the Internal Revenue Code of 1986, as amended, orany 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 code hold an ownershipinterest of twenty percent or more. SourceLaws 2005, LB 312, § 41; Laws 2006, LB 1003, § 12; Laws 2007, LB368, § 139; Laws 2010, LB918, § 3.Effective Date: July 15, 2010 Cross ReferencesNebraska Revenue Act of 1967, see section 77-2701.