Nebraska Statutes
§ 77-6512 — Qualified business, defined
Nebraska·Ch. 77 Revenue and Taxation
Qualified business means any business if the majority of the business activities conducted throughout Nebraska by such business meet the requirements for a qualified location as defined in subsection (1) or (2) of section 77-6818 . For purposes of this section, the majority of business activities conducted shall be determined based on the number of equivalent employees working in the respective business activities.
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Legislative History
Source: Laws 2020, LB1107, § 55.
Nearby Sections
15
§ 77-1001
Act, how cited§ 77-1003
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