Statutes are laws passed by state legislatures (state laws) and by the United States Congress (federal laws). Statutes are one of the primary sources of law in the United States (sometimes referred to as statutory law) and cover a wide variety of legal topics. Courts often rely on statutes to resolve legal disputes (lawsuits) by applying the relevant statutes to the particular set of factual circumstances underlying the dispute.

Courts generally seek the clear and plain meaning of a statute, and if the court finds a statute ambiguous or “ambiguous on its face” (looking only at the words as written) the court may attempt to determine what the legislature intended in enacting the statute—known as legislative intent.

Related statutes are sometimes compiled in groups and referred to as codes—such as the penal code, the family code, or the code of civil procedure. Statutes may be amended (changed) or repealed (eliminated) by the legislature or Congress or declared unconstitutional (and thus unenforceable) by a court.

In Nebraska, as in all states, statutes are laws enacted by the state legislature and are a fundamental source of legal authority alongside federal laws passed by the United States Congress. These statutes address a broad range of legal areas and are essential for the resolution of legal disputes in courts. Nebraska courts interpret statutes by seeking their clear and plain meaning. When a statute is ambiguous, courts may look into legislative intent to ascertain what the Nebraska Legislature aimed to achieve when passing the law. Nebraska's statutes are organized into codes based on related subject matter, such as the Nebraska Penal Code, which deals with criminal offenses, or the Nebraska Revised Statutes, which cover various legal topics. The legislature has the power to amend or repeal statutes, and courts have the authority to strike down statutes as unconstitutional, rendering them unenforceable. This framework ensures that Nebraska's legal system remains dynamic and responsive to changes in society and legal interpretation.