Nebraska Revised Statute 77-365

Chapter 77


Revenue administration; Tax Commissioner; creation of divisions and bureaus; relationships with taxpayers.

The Tax Commissioner shall establish, consistent with the laws of the State of Nebraska, such divisions or bureaus or other subdivisions within the office of the Tax Commissioner as he or she may find necessary or desirable to maintain adequate and effective relationships with taxpayers and to improve the administration of the tax laws of this state.


  • Laws 1965, c. 459, § 7, p. 1457;
  • R.S.1943, (1976), § 77-326;
  • Laws 1980, LB 834, § 6.