Nebraska § 77-2767 Income tax; two returns required; when; total taxes due

Nebraska Statutes

§ 77-2767 — Income tax; two returns required; when; total taxes due

Nebraska § 77-2767

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2767 (Income tax; two returns required; when; total taxes due) 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. § 77-2767 (2026).

Text

Where two returns are required to be filed as provided in section 77-2765 :

(1)Personal exemptions and deductions shall be prorated between the two returns, under regulations prescribed by the Tax Commissioner, to reflect the proportions of the taxable year during which the individual was a resident and a nonresident; and

(2)The total of the taxes due thereon shall not be less than would be due if the total of the taxable incomes reported on the two returns were includable in one return.

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Where two returns are required to be filed as provided in section 77-2765 :
(1) Personal exemptions and deductions shall be prorated between the two returns, under regulations prescribed by the Tax Commissioner, to reflect the proportions of the taxable year during which the individual was a resident and a nonresident; and
(2) The total of the taxes due thereon shall not be less than would be due if the total of the taxable incomes reported on the two returns were includable in one return.