Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)
Neb. Rev. Stat. § 77-6913
Qualified property, defined
Official textnebraskalegislature.gov
Qualified property means any tangible property of a type subject to depreciation, amortization, or other recovery under the Internal Revenue Code of 1986, as amended, or the components of such property, that will be located and used at the qualified location. Qualified property does not include (1) aircraft, barges, motor vehicles, railroad rolling stock, or watercraft or (2) property that is rented by the taxpayer qualifying under the Urban Redevelopment Act to another person
Source: view the official text
In this chapter (40 sections)
- 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
- 77-6703 · Tax credit for school district taxes paid
- 77-6704 · Tax credit; refundable; procedure for certain taxpayers
- 77-6705 · Rules and regulations
- 77-6706 · Tax credit for community college taxes paid
- 77-6911 · Performance period, defined
- 77-6912 · Qualified location, defined
- 77-6913 · Qualified property, defined
- 77-6914 · Ramp-up period, defined
- 77-6915 · Related taxpayers, defined
- 77-6916 · Taxpayer, defined
- 77-6917 · Wages, defined
- 77-6918 · Year, defined
- 77-6919 · Incentives; application; contents; fee; approval; conditions;…
- 77-6920 · Tax credits; conditions; amounts; teleworker; treatment
- 77-6921 · Existing business acquisition, disposal, reorganization, or…
- 77-6922 · Tax credits; use
- 77-6923 · Tax credits; recapture; amount; deadline
- 77-6924 · Employees; verification of status required; exclusions
- 77-6925 · Incentives; transfer; when
- 77-6926 · Refunds; interest not allowable
- 77-6927 · Base-year employment levels; review and certification; effect
- 77-6928 · Reports
- 77-7001 · Act, how cited
- 77-7002 · Terms, defined
- 77-7003 · Tax credit; eligibility; amount; use; application
- 77-7004 · Tax credit; application; approval; limitation; department;…