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2021 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-5705 - Base year, defined.
Universal Citation:
NE Code § 77-5705 (2021)
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77-5705. Base year, defined.
Except for a tier 5 project that is sequential to a tier 2 large data center project, base year means the year immediately preceding the year of application. For a tier 5 project that is sequential to a tier 2 large data center project, the base year means the last year of the tier 2 large data center project entitlement period relating to direct sales tax refunds.
Source
- Laws 2005, LB 312, § 27;
- Laws 2012, LB1118, § 4.
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