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2016 Statute



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79-32,117d.Compensation of persons missing in action or prisoners of war; tax exemption; liberal construction of act; meaning of terms. A liberal construction shall be given to this act and any term used in the act shall have the same meaning as when used in a comparable context in the federal internal revenue code.

History: L. 1973, ch. 397, § 4; L. 1987, ch. 385, § 3; July 1.



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2020. Powered by KLISS. Rendered: 2020-02-18T15:28:23. Head Rev No: 634174