2013 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-4109 - Application; valid; when; limitation on new applications.
77-4109. Application; valid; when; limitation on new applications.
(1) Any complete application filed on or after the date of passage of Laws 1987, LB 775, shall be considered a valid application on the date submitted for the purposes of the Employment and Investment Growth Act.
(2) No new applications shall be filed under the act on or after January 1, 2006. All project applications filed before January 1, 2006, shall be considered by the Tax Commissioner and approved if the project and taxpayer qualify for benefits. Agreements may be executed with regard to project applications filed before January 1, 2006. All project agreements pending, approved, or entered into before such date with respect to the act shall continue in full force and effect.
Source
- Laws 1987, LB 775, § 9;
Laws 2005, LB 312, § 57.
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