Statute 77 2765

77-2765. Partial-year resident individual; filing requirements.If an individual is a partial-year resident individual, the Tax Commissioner may by rule and regulation require him or her to file one return as a partial-year resident individual or to file one return for the portion of the year during which he or she is a resident and one for the portion of the year during which he or she is a nonresident.Source Laws 1967, c. 487, § 65, p. 1599; Laws 1987, LB 773, § 22.