Nebraska Code § 77-2007.02

Uniform Reciprocal Transfer Tax Act; construction; citation.
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Sections 77-2007.01 and 77-2007.02 shall be so interpreted and construed as to effectuate their general purpose to make uniform the law of those states which enact them. Sections 77-2007.01 and 77-2007.02 shall be known as the Uniform Reciprocal Transfer Tax Act.

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