Nebraska § 77-3139 Tax credit; how claimed

Nebraska Statutes

§ 77-3139 — Tax credit; how claimed

Nebraska § 77-3139

Ch. 77Revenue and Taxation

This text of Nebraska § 77-3139 (Tax credit; how claimed) 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. § 77-3139 (2026).

Text

(1)A taxpayer shall claim the tax credit under the Nebraska Shortline Rail Modernization Act by attaching the tax credit certification received from the department under section 77-3138 to its tax return.

(2)Any amount of the credit that is unused may be carried forward and applied against the taxpayer's tax liability for the next five taxable years immediately following the taxable year in which the credit was first allowed.

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

(1) A taxpayer shall claim the tax credit under the Nebraska Shortline Rail Modernization Act by attaching the tax credit certification received from the department under section 77-3138 to its tax return.
(2) Any amount of the credit that is unused may be carried forward and applied against the taxpayer's tax liability for the next five taxable years immediately following the taxable year in which the credit was first allowed.