Nebraska Statutes

§ 77-1013 — Investment, defined

Nebraska § 77-1013
JurisdictionNebraska
Ch. 77Revenue and Taxation

This text of Nebraska § 77-1013 (Investment, defined) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Neb. Rev. Stat. § 77-1013 (2026).

Text

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

15
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Bluebook (online)
Nebraska § 77-1013, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/77-1013.