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Form a Business

Person, defined.

Neb. Rev. Stat. § 66-6,104
in effect
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66-6,104. Person, defined. Person means any individual, firm, partnership, limited liability company, company, agency, association, corporation, state, county, municipality, or other political subdivision. Whenever a fine or imprisonment is prescribed or imposed in the Compressed Fuel Tax Act, the word person as applied to a partnership, a limited liability company, or an association means the partners or members thereof. Laws 1995, LB 182, § 8.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=66-6,104Fetched: 10/20/2026

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