Revenue Ruling 99-19-1
All Nebraska Taxes

Rescinds Revenue Ruling 99-09-2

All Nebraska Taxes – Revenue Ruling Rescinded

This guidance document is advisory in nature but is binding on the Nebraska Department of Revenue (DOR) until amended. A guidance document does not include internal procedural documents that only affect the internal operations of DOR and does not impose additional requirements or penalties on regulated parties or include confidential information or rules and regulations made in accordance with the Administrative Procedure Act. If you believe that this guidance document imposes additional requirements or penalties on regulated parties, you may request a review of the document.

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The following revenue ruling is hereby rescinded:

99-09-2       Internal Revenue Service (IRS) Disaster Relief Designation, issued April 15, 2009.


Tony Fulton
Tax Commissioner

April 9, 2019