Neb. Rev. Stat. § 77-4111 : — REVENUE AND TAXATIONEMPLOYMENT AND INVESTMENT GROWTH ACT —4111 - Tax Commissioner; rules and regulations TEXT PDF The Tax Commissioner may adopt and promulgate all rules and regulations necessary to carry out the purposes of the Employment and Investment Growth Act. Neb. Rev. Stat. § 77-4111 Laws 1988, LB 1234, § 9; Laws 2019, LB 512,§ 28. Amended by Laws 2019, LB 512,§ 28, eff. 5/31/2019.