§ 49-801.01. Internal Revenue Code; reference.

This provision says that references to the Internal Revenue Code mean the Internal Revenue Code of 1986 as it existed on April 12, 2018, except in listed Nebraska constitutional and statutory provisions.

Jurisdiction: United States — Nebraska
Instrument: Code
Version: Undated source snapshot
Language: en
Updated: 12 Jul 2026
Official source: View official record ↗

Internal Revenue Code reference incorporation by reference

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Provisions of § 49-801.01. Internal Revenue Code; reference.

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§ 49-801.01. Internal Revenue Code; reference.
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This provision says that references to the Internal Revenue Code mean the Internal Revenue Code of 1986 as it existed on April 12, 2018, except in listed Nebraska constitutional and statutory provisions.

Except as provided by Article VIII, section 1B, of the Constitution of Nebraska and in sections 77-1106, 77-1108, 77-1109, 77-1117, 77-1119, 77-2701.01, 77-2714 to 77-27,123, 77-27,191, 77-2902, 77-2906, 77-2908, 77-2909, 77-4103, 77-4104, 77-4108, 77-5509, 77-5515, 77-5527 to 77-5529, 77-5539, 77-5717 to 77-5719, 77-5728, 77-5802, 77-5803, 77-5806, 77-5903, 77-6302, 77-6306, 77-6509, 77-6513, 77-6519, 77-6546, 77-6551, 77-6811, 77-6815, 77-6819, 77-6821, 77-6822, 77-6831, 77-6834, 77-6842, 77-6908, 77-6913, 77-6915, 77-6916, and 77-6925, any reference to the Internal Revenue Code refers to the Internal Revenue Code of 1986 as it exists on April 12, 2018. History: Laws 1995, LB 574, § 1; Laws 1996, LB 984, § 1; Laws 1997, LB 46, § 1; Laws 1998, LB 1015, § 2; Laws 1999, LB 33, § 1; Laws 2000, LB 944, § 1; Laws 2001, LB 122, § 1; Laws 2001, LB 620, § 45; Laws 2002, LB 989, § 8; Laws 2003, LB 281, § 1; Laws 2004, LB 1017, § 1; Laws 2005, LB 312, § 1; Laws 2005, LB 383, § 1; Laws 2006, LB 1003, § 2; Laws 2007, LB315, § 1; Laws 2008, LB896, § 1; Laws 2009, LB251, § 1; Laws 2010, LB879, § 2; Laws 2011, LB134, § 1; Laws 2011, LB389, § 11; Laws 2012, LB725, § 1; Laws 2012, LB1128, § 20; Laws 2013, LB24, § 1; Laws 2014, LB191, § 13; Laws 2014, LB739, § 1; Laws 2015, LB171, § 1; Laws 2017, LB234, § 1; Laws 2018, LB1091, § 1; Laws 2020, LB1107, § 118; Laws 2021, LB544, § 29; Laws 2026, LB1165, § 14.

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§ 49-801.01. Internal Revenue Code; reference.

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