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2025 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-6813 - NAICS, defined.

Universal Citation:
NE Code § 77-6813 (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.
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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.

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