Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)
Neb. Rev. Stat. § 77-5802
Business firm, defined
Official textnebraskalegislature.gov
For purposes of the Nebraska Advantage Research and Development Act, business firm means any business entity, including a corporation, a fiduciary, a sole proprietorship, a partnership, a joint venture, a limited liability company, or another private entity, that is subject to sales tax under section 77-2703 . Business firm does not include a political subdivision or an organization that is exempt from income taxes under section 501(a) of the Internal Revenue Code of 1986, as amended
Source: view the official text
In this chapter (40 sections)
- 77-5720 · Year, defined
- 77-5721 · Year of application, defined
- 77-5722 · Qualified employee leasing company; employees; duty
- 77-5722.01 · Employees; verification of status required; exclusion
- 77-5723 · Incentives; application; contents; fee; approval; when;…
- 77-5724 · Incentives; credits or benefits; limitation
- 77-5725 · Tiers; requirements; incentives; enumerated; deadlines
- 77-5726 · Credits; use; refund claims; procedures; interest;…
- 77-5727 · Recapture or disallowance of incentives
- 77-5728 · Incentives; transfer; when; effect; disclosure of information
- 77-5728.01 · Base-year employees; recalculation, when
- 77-5729 · Refunds; interest not allowable
- 77-5730 · Application; valid; when
- 77-5731 · Reports; content; joint hearing
- 77-5732 · Repealed
- 77-5733 · Rules and regulations
- 77-5734 · Department of Revenue; estimate of sales and use tax refunds;…
- 77-5735 · Changes to sections; when effective; applicability
- 77-5801 · Act, how cited
- 77-5801.01 · Legislative findings
- 77-5802 · Business firm, defined
- 77-5803 · Research tax credit; amount
- 77-5804 · Research tax credit; use; interest
- 77-6309 · Repealed
- 77-6310 · Rules and regulations
- 77-6401 · Act, how cited
- 77-6402 · Qualified judgment, defined
- 77-6403 · Imposition of sales and use tax; procedure; Tax Commissioner;…
- 77-6404 · Imposition of sales and use tax; limitation
- 77-6405 · Property tax levy; required
- 77-6406 · Act, termination
- 77-6605 · Program certification application; consideration; limitations
- 77-6606 · Tax credit; application; contents; requirements; approval;…
- 77-6607 · Tax credit; amount; use; how claimed
- 77-6608 · Tax credit; reduction, termination, or rescission; repayment…
- 77-6609 · Trade secret; confidentiality
- 77-6610 · Reports
- 77-6611 · Rules and regulations
- 77-6701 · Act, how cited
- 77-6702 · Terms, defined