Nebraska Statutes
§ 77-6806 — Base-year employee, defined
Nebraska·Ch. 77 Revenue and Taxation
Base-year employee means any individual who was employed in Nebraska and subject to the Nebraska income tax on compensation received from the taxpayer or its predecessors during the base year and who is employed at the qualified location or locations.
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Nebraska § 77-6806 (Base-year employee, defined) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Source: Laws 2020, LB1107, § 6.
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