Nebraska § 77-2767 - Income tax; two returns required; when; total taxes due.
Full text of Nebraska Revised Statutes of Nebraska § 77-2767 — Income tax; two returns required; when; total taxes due., with citation guidance and answers to common questions.
§ 77-2767. Income tax; two returns required; when; total taxes due.
Where two returns are required to be filed as provided in section 77-2765:
(1) Personal exemptions and deductions shall be prorated between the two returns, under regulations prescribed by the Tax Commissioner, to reflect the proportions of the taxable year during which the individual was a resident and a nonresident; and
(2) The total of the taxes due thereon shall not be less than would be due if the total of the taxable incomes reported on the two returns were includable in one return.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 77-2767
What does Revised Statutes of Nebraska § 77-2767 cover?
Section 77-2767 ("Income tax; two returns required; when; total taxes due.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 77-2767?
A common citation format is "Revised Statutes of Nebraska § 77-2767" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 77-2767 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.