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2023 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-6704 - Tax credit; refundable; procedure for certain taxpayers.
Universal Citation: NE Code § 77-6704 (2023)
77-6704. Tax credit; refundable; procedure for certain taxpayers.
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.
Source
- Laws 2020, LB1107, ยง 114.
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