Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)
Neb. Rev. Stat. § 77-5202
Legislative findings
# (1)
The Legislature hereby finds and declares that: (a) Current farm economic conditions in the State of Nebraska have resulted in unemployment, outmigration of people, loss of agricultural jobs, and difficulty in attracting and retaining farm operations; and (b) Major revisions in Nebraska's tax structure are necessary to accomplish economic revitalization of rural Nebraska and to be competitive with other states involved in economic revitalization and development of agriculture.
# (2)
It is the policy of this state to make revisions in Nebraska's tax structure in order to encourage persons to seek careers in the farming industry, retain existing and established farm operations, promote the creation and retention of new farm jobs in Nebraska, and attract and retain investment capital in rural Nebraska
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In this chapter (40 sections)
- 77-4922 · Qualified business, defined
- 77-4923 · Qualified property, defined
- 77-4924 · Related persons, defined
- 77-4925 · Wage benefit credit, defined
- 77-4926 · Year, defined
- 77-4927 · Wage benefit credit; calculation; excess withholding; refund
- 77-4927.01 · Alternate wage benefit credit; calculation; use
- 77-4927.02 · Refund claims; interest not allowable
- 77-4928 · Wage benefit credit; application for agreement; contents;…
- 77-4929 · Wage benefit credit; recapture or disallowance; interest and…
- 77-4930 · Transfer of project
- 77-4931 · Transactions and activities excluded
- 77-4932 · Rules and regulations
- 77-4933 · Report; contents; joint hearing
- 77-4934 · Act; applicability
- 77-4934.01 · Changes to act; applicability
- 77-4934.02 · Laws 1997 changes to act; applicability
- 77-4935 · Filing of applications; limitation
- 77-5001 · Act, how cited
- 77-5201 · Act, how cited
- 77-5202 · Legislative findings
- 77-5203 · Terms, defined
- 77-5204 · Beginning Farmer Board; created; duties
- 77-5205 · Board; members; vacancies; removal
- 77-5206 · Board; officers; expenses
- 77-5207 · Board; quorum
- 77-5208 · Board; meetings; application; approval; deadline
- 77-5209 · Beginning farmer or livestock producer; qualifications
- 77-5209.01 · Tax credit for financial management program participation
- 77-5209.02 · Personal property tax exemption; authorized; application;…
- 77-5210 · Board; annual report
- 77-5211 · Owner of agricultural assets; tax credit; when
- 77-5212 · Rental agreement; requirements; appeal
- 77-5213 · Tax credit; amount; agreement; review
- 77-5214 · Board; support and assistance
- 77-5215 · Changes; when operative
- 77-5301 · Repealed
- 77-5302 · Repealed
- 77-5303 · Repealed
- 77-5304 · Repealed