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2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-5705 - Base year, defined.


NE Code § 77-5705 (2012) What's This?
77-5705. Base year, defined.

Except for a tier 5 project that is sequential to a tier 2 large data center project, base year means the year immediately preceding the year of application. For a tier 5 project that is sequential to a tier 2 large data center project, the base year means the last year of the tier 2 large data center project entitlement period relating to direct sales tax refunds.

Source
    Laws 2005, LB 312, § 27;
    Laws 2012, LB1118, § 4.

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