Go to Other Versions of The
Nebraska Rev. Stat.
2025 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-3138 - Tax credit; application; approval; certificate.
Universal Citation:
NE Code § 77-3138 (2025)
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.
77-3138. Tax credit; application; approval; certificate.
(1) If the department determines that an application is complete and that the eligible taxpayer qualifies for tax credits under the Nebraska Shortline Rail Modernization Act, the department shall approve the application and issue a tax credit certificate to the eligible taxpayer. The certificate shall include the following information:
(a) An identification number for the certificate;
(b) The date of issuance for the certificate; and
(c) The amount of the tax credit allowed under the act for the eligible taxpayer.
(2) The department shall consider and approve applications for tax credits under the act in the order in which the applications are received.
Source
- Laws 2024, LB937, ยง 18.
Disclaimer: These codes may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
