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2009 Nebraska Code
Chapter 77 REVENUE AND TAXATION
77-1013 Investment, defined.

77-1013. Investment, defined.

Investment means the value of qualified property incorporated into or used at the project. For qualified property owned by the taxpayer, the value shall be the original cost of the property. Investment does not include real property for a tourism development project.

Source
    Laws 2010, LB1018, ยง 13.
    Effective Date: July 15, 2010



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