Statute 77 2701 27

77-2701.27. Property, defined.Property means all tangible and intangible property that is subject to tax under subsection (1) of section 77-2703 and all rights, licenses, and franchises that are subject to tax under such subsection. To facilitate the proper administration of the Nebraska Revenue Act of 1967, unless the context clearly requires otherwise, the term property shall be construed to include all services subject to tax.Source Laws 1993, LB 345, § 32; R.S.1943, (1996), § 77-2702.26; Laws 2003, LB 282, § 31; Laws 2005, LB 216, § 5.