| Acquisition of on-going business |
77-4104.01 (1) |
|
| Agricultural product |
77-4105(2)(c) |
 29-87-9 |
|
Amendment of agreement
- Change type of project
- Withdrawal to LB 270
|
77-4104(5)
|
29-87-3
29-88-2
|
|
Application
- Interdependence
- Refund estimates
- Sequential or concurrent
|
77-4104(1) & (2)
77-4104(2)(c)
77-4104(2)(e)
77-4104(6)
|
|
| Apportionment factor |
77-4105(1) |
29-88-1 |
| Attainment period |
77-4104(3) |
|
| Base year |
77-4103(2) |
|
| Base year employee |
77-4103(3) |
|
| Carryover period |
77-4106(1)(c) |
|
| Compensation |
77-4103(4) |
|
| Entitlement period |
77-4103(5) |
|
| Environmental controls |
77-4105(2)(b) |
29-89-1 |
|
Equivalent employee
- Salaried employee
- More than one work location
|
77-4103(6) |
29-87-4
29-87-6
|
Investment
- Non-qualified property
- Placed in service
- Qualified property
- Leases
- Related person
- Renegotiation
- Sale- leaseback
- Unitary group
- Sales Tax
- Software
- Transferred into Nebraska
- Valuation
|
77-4103(7)
77-4103(12)
77-4103(8)
77-4103(12)
77-4104.01(3) & (5)
77-4104.01(4)
77-4103(7)
|
29-87-2
29-91-3
29-87-7
29-87-5
29-87-8
29-87-1
|
|
Limitation on benefits
- Acquisition of on-going business
- Moving a business
- Related person
- Renegotiation
- Transaction to earn credits
|
77-4104.01
77-4104.01(1)
77-4104.01(2)
77-4104.01(3) & (5)
77-4104.01(4)
77-4104.01(6)
|
|
| Mainframe business computers |
77-4105(2)(b) |
29-89-1 |
| Minimum required levels |
77-4104(3) |
|
| Moving a business |
77-4104.01(2) |
|
| Nebraska employee |
77-4103(9) |
|
| Number of new employees |
77-4103(10) |
|
| Peripheral components |
77-4105(2)(b) |
29-91-1
29-91-2
|
|
Property tax exemption
- Agricultural products
- Filing date
- Mainframe business computers
- Peripheral component (1987 app)
- Peripheral component (1988 or after app)
- Subsequent agreement
|
77-4105(2)
77-4105(2)(c)
|
29-87-9
29-93-2
29-89-1
29-91-1
29-91-2
29-96-2
|
| Qualified business |
77-4103(11) |
|
| Qualified employee leasing |
77-4103(12) |
|
| Qualified property |
77-4103(12) |
|
|
Recapture
- Failure to attain levels
- Failure to maintain levels
- Loss of credits for year of recapture
- Loss of direct refund for year of recapture
|
77-4107(2)(a)
77-4107(2)(b)
77-4105(4)(b)
77-4105(3)(b)
|
|
| Related persons |
77-4103(14)
77-4104.01(3) & (5)
|
|
|
Sales and use tax refunds
- Aircraft refund
- Direct refund
- Credit refund
- Real property calculation
|
77-4105(3)(ii)
77-4105(3)
77-4106(1)(a)
77-4105(3)(a)(iv)
|
|
|
Subsequent agreements
- Sales tax refunds
- Property tax exemption
|
77-4104(6) |
29-93-3
29-96-2
|
| Taxpayer |
77-4103(15) |
|
|
Transfer of credits
- Death
- Owners of flow-through entity
- Sale of project
|
77-4108(4)
77-4108(1)(a)
77-4108(1)(b)...(3)
|
|
|
Use of Credits
|
77-4106(1)(a)
77-4106(1)(a)
|
29-87-10
|
| Related party lease |
77-4104.01(3) & (5) |
|
| Year |
77-4103(15) |
|
