Neb. Admin. Code § 316-24-054 — Single Return Filing Requirement

054.01 Each corporate taxpayer shall only file one state income tax return for each taxable year. 054.02 This requirement exists whether or not the taxpayer files a consolidated federal tax return or is considered a controlled group of corporations under the Internal Revenue Code. (Section 77-2734.02(3), R.S.Supp., 1984. July 7, 1985.)