77-101.Definitions, where found.For purposes of Chapter 77 and any statutes dealing with taxation, unless the context otherwise requires, the definitions found in sections 77-102 to 77-132 shall be used.SourceReport of 1943 Statute Commission, ยง 77-101; Laws 1943, c. 115, ยง 1, p. 401; R.S.1943, ยง 77-101; Laws 1987, LB 508, ยง 1; Laws 1992, LB 1063, ยง 43; Laws 1992, Second Spec. Sess., LB 1, ยง 42; Laws 1997, LB 270, ยง 2; Laws 1999, LB 194, ยง 5; Laws 2000, LB 968, ยง 22; Laws 2001, LB 170, ยง 2; Laws 2003, LB 292, ยง 3; Laws 2005, LB 263, ยง 2.