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References by Topic

Back to LB 775 Information


Topic Statute Revenue Ruling
Acquisition of on-going business 77-4104.01 (1)  
Agricultural product 77-4105(2)(c) 29-87-9
Amendment of agreement

Change type of project
Withdrawal to LB 270

 


77-4104(5)

 

29-87-3
29-88-2

Application

Interdependence
Refund estimates
Sequential or concurrent

77-4104(1) & (2)

77-4104(2)(c)
77-4104(2)(e)
77-4104(6)

 
Apportionment factor 77-4105(1) 29-88-1
Attainment period 77-4104(3)  
Base year 77-4103(2)  
Base year employee 77-4103(3)  
Carryover period 77-4106(1)(c)  
Compensation 77-4103(4)  
Entitlement period 77-4103(5)  
Environmental controls 77-4105(2)(b) 29-89-1
Equivalent employee

Salaried employee
More than one work location

77-4103(6)  

29-87-4
29-87-6

Investment

Non-qualified property
     Motor vehicle
Placed in service
Qualified property
Leases
     Related person
     Renegotiation
     Sale- leaseback
     Unitary group
Sales Tax
Software
Transferred into Nebraska
Valuation

77-4103(7)

77-4103(12)
77-4103(8)

77-4103(12)

77-4104.01(3) & (5)
77-4104.01(4)





77-4103(7)

 



29-87-2




29-91-3
29-87-7
29-87-5
 
29-87-8
29-87-1

Limitation on benefits

Acquisition of on-going business
Moving a business
Related person
Renegotiation
Transaction to earn credits

77-4104.01

77-4104.01(1)
77-4104.01(2)
77-4104.01(3) & (5)
77-4104.01(4)
77-4104.01(6)

 
Mainframe business computers 77-4105(2)(b) 29-89-1
Minimum required levels 77-4104(3)  
Moving a business 77-4104.01(2)  
Nebraska employee 77-4103(9)  
Number of new employees 77-4103(10)  
Peripheral components 77-4105(2)(b) 29-91-1
29-91-2
Property tax exemption

Agricultural products
Filing date
Mainframe business computers
Peripheral component (1987 app)
Peripheral component (1988 or after app)
Subsequent agreement

77-4105(2)


77-4105(2)(c)

 

29-87-9
29-93-2
29-89-1
29-91-1
29-91-2
29-96-2

Qualified business 77-4103(11)  
Qualified employee leasing 77-4103(12)
 
Qualified property 77-4103(12)  
Recapture

Failure to attain levels
Failure to maintain levels
Loss of credits for year of recapture
Loss of direct refund for year of recapture

 

77-4107(2)(a)
77-4107(2)(b)
77-4105(4)(b)

77-4105(3)(b)

 
Related persons 77-4103(14)
77-4104.01(3) & (5)
 
Sales and use tax refunds

Aircraft refund
Direct refund
Credit refund
Real property calculation

 

77-4105(3)(ii)
77-4105(3)
77-4106(1)(a)
77-4105(3)(a)(iv)

 
Subsequent agreements

Sales tax refunds
Property tax exemption

77-4104(6)  

29-93-3
29-96-2

Taxpayer 77-4103(15)  
Transfer of credits

Death
Owners of flow-through entity
Sale of project

 

77-4108(4)
77-4108(1)(a)
77-4108(1)(b)...(3)

 
Use of Credits

Income tax
Sales tax

 

77-4106(1)(a)
77-4106(1)(a)

 

 

29-87-10

Related party lease 77-4104.01(3) & (5)  
Year 77-4103(15)  

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