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Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)

Neb. Rev. Stat. § 77-6704

Tax credit; refundable; procedure for certain taxpayers

Official textnebraskalegislature.gov

The department shall develop a procedure which will allow eligible taxpayers who are not subject to Nebraska income tax or franchise tax to be able to claim and receive the refundable credits allowed under the Nebraska Property Tax Incentive Act

Last amended: Source Laws 2020, LB1107, § 114. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved.

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In this chapter (40 sections)
  1. 77-5803 · Research tax credit; amount
  2. 77-5804 · Research tax credit; use; interest
  3. 77-6309 · Repealed
  4. 77-6310 · Rules and regulations
  5. 77-6401 · Act, how cited
  6. 77-6402 · Qualified judgment, defined
  7. 77-6403 · Imposition of sales and use tax; procedure; Tax Commissioner;…
  8. 77-6404 · Imposition of sales and use tax; limitation
  9. 77-6405 · Property tax levy; required
  10. 77-6406 · Act, termination
  11. 77-6605 · Program certification application; consideration; limitations
  12. 77-6606 · Tax credit; application; contents; requirements; approval;…
  13. 77-6607 · Tax credit; amount; use; how claimed
  14. 77-6608 · Tax credit; reduction, termination, or rescission; repayment…
  15. 77-6609 · Trade secret; confidentiality
  16. 77-6610 · Reports
  17. 77-6611 · Rules and regulations
  18. 77-6701 · Act, how cited
  19. 77-6702 · Terms, defined
  20. 77-6703 · Tax credit for school district taxes paid
  21. 77-6704 · Tax credit; refundable; procedure for certain taxpayers
  22. 77-6705 · Rules and regulations
  23. 77-6706 · Tax credit for community college taxes paid
  24. 77-6911 · Performance period, defined
  25. 77-6912 · Qualified location, defined
  26. 77-6913 · Qualified property, defined
  27. 77-6914 · Ramp-up period, defined
  28. 77-6915 · Related taxpayers, defined
  29. 77-6916 · Taxpayer, defined
  30. 77-6917 · Wages, defined
  31. 77-6918 · Year, defined
  32. 77-6919 · Incentives; application; contents; fee; approval; conditions;…
  33. 77-6920 · Tax credits; conditions; amounts; teleworker; treatment
  34. 77-6921 · Existing business acquisition, disposal, reorganization, or…
  35. 77-6922 · Tax credits; use
  36. 77-6923 · Tax credits; recapture; amount; deadline
  37. 77-6924 · Employees; verification of status required; exclusions
  38. 77-6925 · Incentives; transfer; when
  39. 77-6926 · Refunds; interest not allowable
  40. 77-6927 · Base-year employment levels; review and certification; effect
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