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2017 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-4923 Qualified property, defined.
Universal Citation: NE Code § 77-4923 (2017)
77-4923. Qualified property, defined.
Qualified property means any tangible property of the type subject to depreciation, amortization, or other recovery under the Internal Revenue Code of 1986, as amended, or the components of such property that will be located and used at the project. Qualified property does not include aircraft, barges, motor vehicles, railroad rolling stock, or watercraft or property that is rented by the qualified company to another person.
Source
- Laws 1995, LB 829, ยง 23.
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