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2020 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-6805 Base year, defined.
Universal Citation: NE Code § 77-6805 (2020)
77-6805. Base year, defined.
Base year means the year immediately preceding the year of application, except that if the year of application is 2021, the base year is either 2019 or 2020, whichever year the applicant had the larger number of equivalent employees at the qualified location or locations.
Source
- Laws 2020, LB1107, ยง 5.
- Operative Date: January 1, 2021
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