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77-2734.11 Income tax; corporate taxpayer; when deemed taxable in another state.

NE Code § 77-2734.11 (2019) (N/A)
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77-2734.11. Income tax; corporate taxpayer; when deemed taxable in another state.

(1) A corporate taxpayer is taxable in another state if that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not do so.

(2) The failure to provide upon request of the Tax Commissioner a copy of the return filed and proof of payment of a net income tax imposed by another state creates a rebuttable presumption that the taxpayer is not subject to tax in the other state.

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77-2734.10 Income tax; adjustment of factors.
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77-2734.12 Income tax; property factor; how determined.