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2021 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-1104 - Credit allowance date, defined.

Universal Citation:
NE Code § 77-1104 (2021)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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77-1104. Credit allowance date, defined.

Credit allowance date means, with respect to any qualified equity investment:

(1) The date on which such investment is initially made; and

(2) Each of the six anniversary dates of such date thereafter.

Source

  • Laws 2012, LB1128, ยง 4.

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