2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-5708 - Entitlement period, defined.
Entitlement period, for a tier 1 or tier 3 project, means the year during which the required increases in employment and investment were met or exceeded and each year thereafter until the end of the ninth year following the year of application or the sixth year after the year the required increases were met or exceeded, whichever is sooner. Entitlement period, for a tier 2, tier 4, or tier 5 project, means the year during which the required increases in employment and investment were met or exceeded and each year thereafter until the end of the sixth year after the year the required increases were met or exceeded. Entitlement period, for a tier 6 project, means the year during which the required increases in employment and investment were met or exceeded and each year thereafter until the end of the ninth year after the year the required increases were met or exceeded.
- Laws 2005, LB 312, § 30;
Laws 2008, LB895, § 9.
Effective Date: April 18, 2008
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