Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)
Neb. Rev. Stat. § 77-1109
Qualified community development entity, defined
Official textnebraskalegislature.gov
Qualified community development entity has the meaning given such term in section 45D of the Internal Revenue Code of 1986, as amended, if such entity has entered into an allocation agreement with the Community Development Financial Institutions Fund of the United States Department of the Treasury with respect to credits authorized by section 45D of the code which includes the State of Nebraska within the service area set forth in such allocation agreement. The term includes affiliated entities and subordinate community development entities of any such qualified community development entity
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In this chapter (40 sections)
- 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
- 77-1201.02 · Repealed
- 77-1202 · Tangible personal property; where listed and assessed
- 77-1202.01 · Tax lists; how prepared
- 77-1202.02 · Repealed
- 77-1203 · Repealed
- 77-1204 · Repealed