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Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)

Neb. Rev. Stat. § 77-6912

Qualified location, defined

Official textnebraskalegislature.gov

Qualified location means any location in a city of the metropolitan class or a city of the primary class that is used or will be used by the taxpayer to conduct business activities and that is located within an economic redevelopment area. More than one qualified location may be part of the same agreement

Last amended: Source Laws 2021, LB544, § 12; Laws 2022, LB1261, § 17. 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. 77-6401 · Act, how cited
  2. 77-6402 · Qualified judgment, defined
  3. 77-6403 · Imposition of sales and use tax; procedure; Tax Commissioner;…
  4. 77-6404 · Imposition of sales and use tax; limitation
  5. 77-6405 · Property tax levy; required
  6. 77-6406 · Act, termination
  7. 77-6605 · Program certification application; consideration; limitations
  8. 77-6606 · Tax credit; application; contents; requirements; approval;…
  9. 77-6607 · Tax credit; amount; use; how claimed
  10. 77-6608 · Tax credit; reduction, termination, or rescission; repayment…
  11. 77-6609 · Trade secret; confidentiality
  12. 77-6610 · Reports
  13. 77-6611 · Rules and regulations
  14. 77-6701 · Act, how cited
  15. 77-6702 · Terms, defined
  16. 77-6703 · Tax credit for school district taxes paid
  17. 77-6704 · Tax credit; refundable; procedure for certain taxpayers
  18. 77-6705 · Rules and regulations
  19. 77-6706 · Tax credit for community college taxes paid
  20. 77-6911 · Performance period, defined
  21. 77-6912 · Qualified location, defined
  22. 77-6913 · Qualified property, defined
  23. 77-6914 · Ramp-up period, defined
  24. 77-6915 · Related taxpayers, defined
  25. 77-6916 · Taxpayer, defined
  26. 77-6917 · Wages, defined
  27. 77-6918 · Year, defined
  28. 77-6919 · Incentives; application; contents; fee; approval; conditions;…
  29. 77-6920 · Tax credits; conditions; amounts; teleworker; treatment
  30. 77-6921 · Existing business acquisition, disposal, reorganization, or…
  31. 77-6922 · Tax credits; use
  32. 77-6923 · Tax credits; recapture; amount; deadline
  33. 77-6924 · Employees; verification of status required; exclusions
  34. 77-6925 · Incentives; transfer; when
  35. 77-6926 · Refunds; interest not allowable
  36. 77-6927 · Base-year employment levels; review and certification; effect
  37. 77-6928 · Reports
  38. 77-7001 · Act, how cited
  39. 77-7002 · Terms, defined
  40. 77-7003 · Tax credit; eligibility; amount; use; application
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