Nebraska § 77-2734.11 Income tax; corporate taxpayer; when deemed taxable in another state

Nebraska Statutes

§ 77-2734.11 — Income tax; corporate taxpayer; when deemed taxable in another state

Nebraska § 77-2734.11

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2734.11 (Income tax; corporate taxpayer; when deemed taxable in another state) 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. § 77-2734.11 (2026).

Text

(1)A corporate taxpayer is taxable in another state if that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not do so.

(2)The failure to provide upon request of the Tax Commissioner a copy of the return filed and proof of payment of a net income tax imposed by another state creates a rebuttable presumption that the taxpayer is not subject to tax in the other state.

Free access — add to your briefcase to read the full text and ask questions with AI

(1) A corporate taxpayer is taxable in another state if that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not do so.
(2) The failure to provide upon request of the Tax Commissioner a copy of the return filed and proof of payment of a net income tax imposed by another state creates a rebuttable presumption that the taxpayer is not subject to tax in the other state.