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2020 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-6813 NAICS, defined.
Universal Citation: NE Code § 77-6813 (2020)
77-6813. NAICS, defined.
NAICS means the North American Industry Classification System established by the United States Department of Commerce and applied to classify the locations owned or leased by the taxpayer, including the specific NAICS codes and code definitions in effect on January 1, 2020.
Source
- Laws 2020, LB1107, ยง 13.
- Operative Date: January 1, 2021
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