Nebraska Statutes

§ 77-1013 — Investment, defined

Nebraska·Ch. 77 Revenue and Taxation
Investment means the value of qualified property incorporated into or used at the project. For qualified property owned by the taxpayer, the value shall be the original cost of the property. Investment does not include real property for a tourism development project.

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Legislative History

Source: Laws 2010, LB1018, § 13.

Nearby Sections

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