2021 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-6512 - Qualified business, defined.

Universal Citation:
NE Code § 77-6512 (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.

77-6512. Qualified business, defined.

Qualified business means any business if the majority of the business activities conducted throughout Nebraska by such business meet the requirements for a qualified location as defined in subsection (1) or (2) of section 77-6818. For purposes of this section, the majority of business activities conducted shall be determined based on the number of equivalent employees working in the respective business activities.

Source

  • Laws 2020, LB1107, ยง 55.

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