Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)
Neb. Rev. Stat. § 77-1103
Applicable percentage, defined
Official textnebraskalegislature.gov
Applicable percentage means zero percent for the first two credit allowance dates, seven percent for the third credit allowance date, and eight percent for the next four credit allowance dates
Source: view the official text
In this chapter (40 sections)
- 77-1019 · Qualified property, defined
- 77-1020 · Recreation facility, defined
- 77-1021 · Redevelopment project, defined
- 77-1022 · Related persons, defined
- 77-1023 · Structured parking, defined
- 77-1024 · Taxpayer, defined
- 77-1025 · Tourism attraction, defined
- 77-1026 · Year, defined
- 77-1027 · Year of application, defined
- 77-1028 · Election required; procedures applicable
- 77-1029 · Verification of work eligibility status
- 77-1030 · Application; form; contents; confidentiality; fee;…
- 77-1031 · Incentives; tiers; project requirements; refund of taxes
- 77-1032 · Department of Revenue; duties; review of projects; recapture…
- 77-1033 · Transfer of incentives; when; liability for recapture
- 77-1034 · Refunds; interest not allowable
- 77-1035 · Act; restrictions on use
- 77-1101 · Act, how cited
- 77-1101.01 · Act; purposes
- 77-1102 · Definitions, where found
- 77-1103 · Applicable percentage, defined
- 77-1104 · Credit allowance date, defined
- 77-1105 · Letter ruling, defined
- 77-1106 · Long-term debt security, defined
- 77-1107 · Purchase price, defined
- 77-1108 · Qualified active low-income community business, defined
- 77-1109 · Qualified community development entity, defined
- 77-1110 · Qualified equity investment, defined
- 77-1111 · Qualified low-income community investment, defined
- 77-1112 · Tax credit, defined
- 77-1113 · Vested tax credit; utilization
- 77-1114 · Tax credit; not refundable or transferable; allocation; carry…
- 77-1115 · Tax Commissioner; limit tax credit utilization
- 77-1116 · Qualified community development entity; application;…
- 77-1117 · Recapture of tax credit
- 77-1118 · Recapture of tax credit; notice of noncompliance; cure period
- 77-1119 · Tax Commissioner; issue letter rulings; request; refusal to…
- 77-1120 · Qualified community development entity; report to Tax…
- 77-1201 · Tangible personal property; assessment date; listing
- 77-1201.01 · Repealed