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Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)

Neb. Admin. Code § 316-24-361

Property Factor; Scope

Official textrevenue.nebraska.gov

361.01 The property factor is described in Reg-24-361 through Reg-24-367. The property factor must be used to apportion the income of a multistate business for tax years beginning before January 1, 1992. The property factor may be used in a special apportionment formula, to calculate the Financial Institutions Deposit Tax, or to calculate the Nebraska Advantage Research and Development Tax Credit. (Neb. Rev. Stat. §§ 77-2734.12, 77-3805, and 77-5803. December 27, 2015.)

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In this chapter (27 sections)
  1. 316-24-301 · Apportionable and Nonapportionable Income
  2. 316-24-305 · Apportionment Formula
  3. 316-24-311 · Sales Factor; In General
  4. 316-24-315 · Sales Factor; Business Entities as Owners in A Partnership…
  5. 316-24-323 · Sales Factor; Sales of Tangible Personal Property in…
  6. 316-24-326 · Sales Factor; Sales of Tangible Personal Property to the…
  7. 316-24-329 · Sales Factor; Sales Other Than Sales of Tangible Personal…
  8. 316-24-331 · Sales Factor; Sales Other Than Sales of Tangible Personal…
  9. 316-24-333 · Sales Factor; Sales Other Than Sales of Tangible Personal…
  10. 316-24-335 · Sales Factor; Sales Other Than Sales of Tangible Personal…
  11. 316-24-337 · Sales Factor; Sales Other Than Sales of Tangible Personal…
  12. 316-24-338 · Sales Factor; Sales Other Than Sales of Tangible Personal…
  13. 316-24-341 · Special Apportionment Rules; All Tax Years; Airline
  14. 316-24-342 · Special Apportionment Rules; All Tax Years; Pipeline…
  15. 316-24-343 · Special Apportionment Rules; All Tax Years; Trucking…
  16. 316-24-347 · Special Apportionment Rules; All Tax Years; Insurance…
  17. 316-24-361 · Property Factor; Scope
  18. 316-24-362 · Property Factor; in General
  19. 316-24-363 · Property Factor; Numerator and Denominator
  20. 316-24-364 · Property Factor; Valuation of Owned Property
  21. 316-24-365 · Property Factor; Valuation of Leased or Rented Property
  22. 316-24-367 · Property Factor; Consistency in Reporting
  23. 316-24-371 · Payroll Factor; Scope
  24. 316-24-372 · Payroll Factor; in General
  25. 316-24-373 · Payroll Factor; Numerator and Denominator
  26. 316-24-375 · Payroll Factor; Consistency in Reporting
  27. 316-24-381 · Special Apportionment
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