2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-2767 - Income tax; two returns required; when; total taxes due.
Where two returns are required to be filed as provided in section 77-2765:
(1) Personal exemptions and deductions shall be prorated between the two returns, under regulations prescribed by the Tax Commissioner, to reflect the proportions of the taxable year during which the individual was a resident and a nonresident; and
(2) The total of the taxes due thereon shall not be less than would be due if the total of the taxable incomes reported on the two returns were includable in one return.
- Laws 1967, c. 487, ยง 67, p. 1600.
Disclaimer: These codes may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
