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2025 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-6912 - Qualified location, defined.
Universal Citation:
NE Code § 77-6912 (2025)
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77-6912. Qualified location, defined.
Qualified location means any location in a city of the metropolitan class or a city of the primary class that is used or will be used by the taxpayer to conduct business activities and that is located within an economic redevelopment area. More than one qualified location may be part of the same agreement.
Source
- Laws 2021, LB544, § 12;
- Laws 2022, LB1261, § 17.
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