reglab/statecodes huggingface dataset:
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 24 - CORPORATION INCOME TAX › Section 316-24-341 - SPECIAL APPORTIONMENT RULES; ALL TAX YEARS; AIRLINES

Current through June 17, 2024
341.01 Scope
This regulation governs the apportionment of taxable income
				  of an airline that has income from sources both within and outside
				  Nebraska.
341.02 Definitions
The following definitions are applicable to the terms used in
				  the apportionment factor descriptions.
341.02A Aircraft ready for flight are
				aircraft owned or acquired through rental or lease (but not interchange) which
				are in the possession of the taxpayer and are available for service on the
				taxpayer routes.
341.02B Cost of
				aircraft by type is the average original cost or value of aircraft by type
				which are ready for flight.
341.02C
				Departures are all takeoffs, whether they are regularly-scheduled or charter
				flights, that occur during revenue service.
341.02D Original cost is the initial federal
				tax basis of the property plus the value of capital improvements to the
				property, except that, for this purpose, it is assumed that safe harbor leases
				are not true leases and do not affect the original initial federal tax basis of
				the property.
341.02E Net annual
				rental rate is the annual rental rate paid by the taxpayer.
341.02F Revenue service is using aircraft
				ready for flight for producing revenue.
341.02G Transportation revenue is flight
				revenue earned by transporting passengers, freight, and mail as well as revenue
				earned in connection with providing transportation, including, but not limited
				to, food, beverage, and media sales made on the plane; pet crate rentals,
				baggage fees, etc.
341.02H Value of
				rented real and tangible personal property is the product of eight times the
				net annual rental rate.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 24 - CORPORATION INCOME TAX › Section 316-24-342 - SPECIAL APPORTIONMENT RULES; ALL TAX YEARS; PIPELINE COMPANIES

Current through June 17, 2024
342.01 In General
The regulation governs the apportionment of the income of a
				  pipeline company that has income from sources both within and outside
				  Nebraska.
342.02 Definitions
The following definitions are applicable to the terms used in
				  the apportionment factor descriptions.
342.02A Pipeline company is any business
				entity engaged in the business of moving, conveying, or transporting any oil,
				gas, refined petroleum products, or any other substance through a pipeline for
				a consideration.
342.02B Revenue
				mile is transporting one barrel of oil, refined petroleum product, or other
				liquid; one thousand cubic feet of gas, or any other standard measure of a
				product, the distance of one mile for a consideration.
342.02C Transportation revenue is the gross
				receipts or sales derived from moving, conveying, or transporting oil, gas,
				refined petroleum products, or any other substance through a pipeline for a
				consideration.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 24 - CORPORATION INCOME TAX › Section 316-24-343 - SPECIAL APPORTIONMENT RULES; ALL TAX YEARS; TRUCKING COMPANIES

Current through June 17, 2024
343.01 In general
This regulation governs the apportionment of income of a
				  trucking company that has income from sources both within and outside
				  Nebraska.
343.02 Definitions
The following definitions are applicable to the terms used in
				  the apportionment factor descriptions.
343.02A Mobile property means all motor
				vehicles, including trailers, engaged directly in the movement of tangible
				personal property.
343.02B Mobile
				property mile means moving a unit of mobile property a distance of one mile,
				whether loaded or unloaded.
343.02C
				Transportation revenue means revenue derived from hauling freight, mail, and
				express delivery.
343.02D Trucking
				company means a motor common carrier, a motor contract carrier, or an express
				carrier which primarily transports tangible personal property of others by
				motor vehicle for compensation.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 24 - CORPORATION INCOME TAX › Section 316-24-347 - SPECIAL APPORTIONMENT RULES; ALL TAX YEARS; INSURANCE COMPANIES

Current through June 17, 2024
347.01
Unitary Group.
An
				insurance company cannot be included in a unitary group when the other members
				of the unitary group are not insurance companies. A unitary group of insurance
				companies cannot include a corporation that is not an insurance
				company.
347.02
In
				General.
347.04 governs the apportionment of income of an insurance
				company that has income from insuring property or risks both within and outside
				Nebraska.
347.03
Definitions.
The following definitions apply to the terms used in
				the apportionment factor descriptions in this regulation.
347.03A Direct premiums are all premiums
				received for insurance other than reinsurance premiums.
347.03B Insurance company is a company
				engaged in the business of insurance as defined in Neb. Rev. Stat. §
										44-102 which
				has a certificate of authority to do business in Nebraska under Neb. Rev. Stat.
				§
										44-105.
				A company that insures risks but is not required to have a certificate of
				authority to sell insurance in Nebraska is not an insurance company under this
				regulation and must be included in a unitary group with other companies that
				are not insurance companies.
347.03C Premiums are the consideration paid
				to insurance companies for insurance and includes policy fees, assessments,
				dues, or other similar payments, except premiums on all annuity contracts and
				pension, profit-sharing, individually sponsored retirement plans, and other
				pension plan contracts which are described in IRC § 818(a).
347.03D Quota-share reinsurance is
				reinsurance of a certain percentage of all or certain parts of the business
				being reinsured.
347.03E
				Reinsurance premiums means premiums which are paid by an insurer to a third
				party to insure it against toss or liability by reason of the original
				insurance.
347.03F Schedule T is
				part of the annual statement prescribed by the National Association of
				Insurance Commissioners, which is required to be filed annually with the
				various state insurance departments.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 24 - CORPORATION INCOME TAX › Section 316-24-361 - PROPERTY FACTOR; SCOPE

Current through June 17, 2024
361.01 The property
				factor is described in Reg-24-361 through
				Reg-24-367.
				The property factor must be used to apportion the income of a multi state
				business for tax years beginning before January 1, 1992. The property factor
				may be used in a special apportionment formula, to calculate the Financial
				Institutions Deposit Tax, or to calculate the Nebraska Advantage Research and
				Development Tax Credit.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 24 - CORPORATION INCOME TAX › Section 316-24-362 - PROPERTY FACTOR; IN GENERAL

Current through June 17, 2024
362.01 Property That
				Is Used; Included
The property factor of the apportionment formula includes all
				  real and tangible personal property owned or rented and used during the tax
				  period. Real and tangible personal property includes land, buildings,
				  machinery, stocks of goods, equipment, and other real and tangible personal
				  property, but does not include coins or currency.
362.01A Property is included in the property
				factor if it is actually used, is available for use, or capable of being used
				during the tax period.
362.01B
				Property held as reserves, stand by facilities, or property held as a reserve
				source of materials must be included in the factor. For example, a temporarily
				idleplant or raw material reserves not currently being processed are included
				in the factor.
362.01C Property
				used remains in the property factor until its permanent withdrawal is
				established by an identifiable event or the lapse of an extended period of time
				(normally, five years) during which the property is held for sale.
362.01D Leasehold improvements are property
				owned by the taxpayer regardless of whether the taxpayer is entitled to remove
				the improvements or the improvements revert to the lessor upon expiration of
				the lease. The original cost of leasehold improvements must be included in the
				factor.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 24 - CORPORATION INCOME TAX › Section 316-24-363 - PROPERTY FACTOR; NUMERATOR AND DENOMINATOR

Current through June 17, 2024
363.01
				Numerator
The numerator of the property factor includes the average
				  value of the real and tangible personal property owned or rented by the
				  taxpayer and used in this state during the tax period.
363.01A Property in transit between locations
				of the taxpayer is considered to be at its destination for purposes of the
				property factor.
363.01B Property
				in transit between a buyer and seller which is included by a taxpayer in the
				denominator of its property factor in accordance with its regular accounting
				practices must be included in the numerator if the destination is
				Nebraska.
363.01C The value of
				mobile property which is located within and outside Nebraska during the tax
				period must be included in the numerator of the factor in proportion to the
				total time within the state compared to its total time in all states during the
				tax period.
363.01D Mobile property
				assigned to a traveling employee must be included in the numerator if the
				employee's compensation is assigned to Nebraska under the payroll factor or if
				the mobile property is a motor vehicle that is licensed in Nebraska.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 24 - CORPORATION INCOME TAX › Section 316-24-364 - PROPERTY FACTOR; VALUATION OF OWNED PROPERTY

Current through June 17, 2024
364.01
				Property that is owned must be valued at its original cost. Original cost is
				the basis of the property for federal income tax purposes (prior to any federal
				adjustments) at the time of acquisition and as adjusted by subsequent capital
				additions or improvements and partial dispositions, by reason of sale,
				exchange, abandonment, etc.
364.02
				If the original cost of property cannot be determined, the property is included
				in the factor at its fair market value at the date of acquisition by the
				taxpayer.
364.03 Inventory must be
				included in the factor consistent with the valuation method used for federal
				income tax purposes.
364.04
				Property acquired by gift or inheritance must be included in the factor at its
				basis for determining depreciation for federal income tax purposes.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 24 - CORPORATION INCOME TAX › Section 316-24-365 - PROPERTY FACTOR; VALUATION OF LEASED OR RENTED PROPERTY

Current through June 17, 2024
365.01 Leased or Rented Property
Property that is leased or rented by the taxpayer during the
				  tax year is valued at eight times its annual lease or rental payment. The
				  annual lease or rental payment for any items of rented property is the total
				  amount paid to lease or rent the property for the year. Subleases or subrents
				  are not deducted when the amounts received are apportionable income.
365.01A If a taxpayer has leased or rented
				property for a term of 12 or more months and the current tax period is less
				than 12 months (due, for example, to a reorganization or change of accounting
				period), the amount payable for the short tax period must be annualized. The
				payment is not annualized if the lease or rental term expires during the tax
				period.
365.01B If property is
				leased or rented for less than a 12- month period, or the term remaining during
				the tax year is less than 12 months, the amount paid for the period is
				substituted for the annual lease or rental payment for the tax period. The
				payment is not annualized if the lease or rental term expires during the tax
				period.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 24 - CORPORATION INCOME TAX › Section 316-24-367 - PROPERTY FACTOR; CONSISTENCY IN REPORTING

Current through June 17, 2024
367.01 In filing
				returns with Nebraska, if the taxpayer departs from or modifies the manner of
				valuing property, or of including or excluding property in the property factor,
				as compared to returns for prior years, the taxpayer must disclose the nature
				and extent of the modification in the return for the current year.
367.02 If the returns or reports filed by the
				taxpayer with all states to which the taxpayer reports are not uniform in the
				valuation of property and in the inclusion or exclusion of property in the
				property factor, the taxpayer must disclose the nature and extent of the
				variance in the Nebraska return.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 24 - CORPORATION INCOME TAX › Section 316-24-371 - PAYROLL FACTOR; SCOPE

Current through June 17, 2024
371.01 The payroll
				factor is described in Reg-24-371 through Reg-24-374. The payroll factor must
				be used to apportion the income of a multistate business for tax years
				beginning before January 1, 1992. The payroll factor may be used in a special
				apportionment formula, to calculate the Financial Institutions Deposit Tax, and
				to calculate the Nebraska Advantage Research and Development Tax
				Credit.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 24 - CORPORATION INCOME TAX › Section 316-24-372 - PAYROLL FACTOR; IN GENERAL

Current through June 17, 2024
372.01 Total
				Compensation Paid to Employees
The payroll factor of the apportionment formula includes the
				  total compensation paid to employees in the regular course of the trade or
				  business during the tax period.
372.01A The total compensation paid to
				employees is determined by the accounting method used. If the taxpayer uses the
				accrual method of accounting, all compensation properly accrued is deemed to
				have been paid during the tax period. If the taxpayer is required to report
				compensation under the cash method for unemployment compensation purposes, the
				taxpayer may use this method to calculate the payroll factor regardless of the
				taxpayer's method of accounting.
372.01B Compensation paid to employees
				includes wages, salaries, commissions, and any other form of payment given to
				employees for services, as well as the value of the board, rent, housing,
				lodging, or other benefits or services furnished to employees by the taxpayer
				in return for personal services if the value received constitutes income to the
				recipient under the IRC.
372.01C In
				the case of employees not subject to the IRC (for example, those employed in
				foreign countries) the determination of whether benefits or services would
				constitute income to the employees will be made as though the employees were
				subject to the IRC.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 24 - CORPORATION INCOME TAX › Section 316-24-373 - PAYROLL FACTOR; NUMERATOR AND DENOMINATOR

Current through June 17, 2024
373.01
				Numerator
The numerator of the payroll factor is the total compensation
				  paid to employees in Nebraska during the tax period.
373.01A If compensation paid to employees is
				included in the payroll factor using the cash method of accounting, or if the
				taxpayer is required to report compensation under the cash method of accounting
				for unemployment compensation purposes, it is presumed that the total wages
				reported to Nebraska for unemployment compensation purposes is also
				compensation paid in Nebraska, except as provided in Reg-24-373.01B
				below.
373.01B The presumption may
				be overcome by satisfactory evidence that an employee's compensation is not
				properly reportable to Nebraska for unemployment compensation
				purposes.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 24 - CORPORATION INCOME TAX › Section 316-24-375 - PAYROLL FACTOR; CONSISTENCY IN REPORTING

Current through June 17, 2024
375.01 When
				filing a Nebraska return, if the taxpayer departs from or modifies the
				treatment of compensation from that used in returns for prior years, the
				taxpayer must disclose in the return for the current year the nature and extent
				of the departure or modification in the return for the current year.
375.02 If the returns or reports filed with
				all states to which the taxpayer reports are not uniform in the treatment of
				compensation paid to employees, the Nebraska return must disclose the nature
				and extent of the variance in the Nebraska return.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 24 - CORPORATION INCOME TAX › Section 316-24-381 - SPECIAL APPORTIONMENT

Current through June 17, 2024
381.01 If the
				apportionment provisions contained in
				Reg-24-301
				through 24-380 do not fairly represent the taxable income that is reasonably
				attributable to Nebraska, the taxpayer may petition the Tax Commissioner for a
				special apportionment formula.
381.01A The
				petition must be filed before filing any returns that propose to use the
				special apportionment formula.
381.01B Content. The petition must:
381.01B(1) Identify the taxpayer;
381.01B(2) State the pertinent
				facts;
381.01B(3) Show that the
				standard apportionment formula does not fairly represent the taxable income
				attributable to Nebraska;
381.01B(4) State the reasons why a special
				apportionment formula does fairly represent the taxable income attributable to
				Nebraska;
381.01B(5) Describe
				clearly the proposed special apportionment formula;
381.01B(6) Include a request for hearing, if
				one is desired; and
381.01B(7)
				Include any other information that the taxpayer believes supports the
				petition.
381.01C A
				special apportionment formula may be:
381.01C(1) The inclusion of one or more
				additional factors which will fairly represent the taxpayer's taxable income in
				this state;
381.01C(2) The
				exclusion of any one or more factors;
381.01C(3) Separate accounting; or
381.01C(4) The employment of any other method
				to effectuate an equitable apportionment of the taxpayer's income.
381.01D The Tax Commissioner may
				approve the petition if he or she finds that the taxpayer's factual situation
				is unique and nonrecurring, and the apportionment formula in
				Reg-24-301
				through Reg-24-380 otherwise produces incongruous results.
381.01E The Tax Commissioner may place
				conditions on approving a petition for a special apportionment formula,
				including, but not limited to:
381.01E(1) A
				change in the proposed special apportionment formula;
381.01E(2) A delay or retroactive application
				of the special apportionment formula; or
381.01E(3) An expiration of the special
				apportionment formula.
381.01F The Tax Commissioner must mail notice
				of the decision to the taxpayer by first class mail. If the Tax Commissioner
				does not mail the notice of final action on the petition within 30 days of
				filing the petition, the taxpayer may consider the petition denied.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 25 - PARTNERSHIP INCOME TAX REGULATIONS › Section 316-25-001 - DEFINITION OF PARTNERSHIP TERMS FOR NEBRASKA TAX PURPOSES

Current through June 17, 2024
001.01 In general. For the purpose of
				applying the Nebraska income tax to partnerships, the definition of
				partnership, partner, partnership agreement, and liquidation of a partner's
				interest as contained in the Internal Revenue Code of 1986 shall
				apply.
001.02 Federal
				classification as a partnership. A federal classification of an entity as a
				partnership shall be the conclusive determination for Nebraska tax purposes.
				This includes a limited liability company classified for federal income tax
				purposes as a partnership.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 25 - PARTNERSHIP INCOME TAX REGULATIONS › Section 316-25-002 - PARTNERS, NOT THE PARTNERSHIP, SUBJECT TO TAX

Current through June 17, 2024
002.01
				Taxation of partnerships. A partnership is not subject to income tax in
				Nebraska unless it is taxed as a corporation for federal income tax purposes.
				Persons who carry on business as partners must include in their incomes their
				proportionate share of the partnership income taxable in Nebraska.
002.02 Partnerships required to file Form
				1065N. Every partnership having either a resident partner or income derived
				from sources within Nebraska, regardless of whether the partners are residents
				or nonresidents, shall file a Form 1065N, Nebraska Partnership Return of
				Income, for the taxable year. This return should set forth all items of income,
				gain, loss, deduction, and credit, and the names, addresses, and social
				security numbers of nonresident partners who are entitled to share in the
				income and deductions of the partnership. For Nebraska individual income tax
				purposes the credits include the partner's share of the nonhighway use motor
				fuel credit for tax years ending before January 1, 2005, the Community
				Development Assistance Act credit, the Nebraska Employment and Investment
				Expansion Act credit, the Nebraska Employment and Investment Growth Act credit,
				the Beginning Farmer Tax credit, the Nebraska Advantage Rural Development Act
				credit, the Nebraska Advantage Microenterprise Tax credit, the Nebraska
				Advantage Research and Development Act credit, and the Nebraska Advantage Act
				credit .
002.02A A limited partnership
				conducting business entirely outside this state which has Nebraska resident
				partners, none of whom are general partners charged with the management
				responsibility of the partnership, is not required to file Form
				1065N.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 25 - PARTNERSHIP INCOME TAX REGULATIONS › Section 316-25-003 - TAXATION OF NONRESIDENT PARTNERS

Current through June 17, 2024
003.01 Partners'
				liability for Nebraska income tax. If a Nebraska partnership has either a
				resident partner or income derived from sources within Nebraska, then the
				partners of such partnership shall be liable for income tax on their
				proportionate shares of the partnership income.
003.02 Nonresident partner agreement to file
				return and pay tax. If any partner of such a partnership is a nonresident, he
				or she must file a Nebraska income tax return which includes that portion of
				the partnership's Nebraska source income which is allocable to his or her
				interest in the partnership. The nonresident partner should execute and forward
				to the partnership, on or before the original due date of the Nebraska
				partnership return, an agreement, Form 12N, which states that he or she will
				file a Nebraska income tax return and pay income tax on all income derived from
				sources in the State of Nebraska. Form 12N should be attached to the
				partnership's Nebraska return, Form 1065, for the reporting year.
003.03 Nonresident partner withholding. If
				such an agreement, Form 12N, is not attached to the partnership's return, then
				Form 14N should be completed and attached to the partnership's Nebraska return,
				Form 1065N, and the partnership should remit with its Nebraska return a portion
				of the nonresident partner's income which was derived from Nebraska sources.
				The amount of this remittance shall be a percentage equal to the highest
				individual income tax rate of the nonresident partner's share in the
				partnership income which was attributable to Nebraska sources. The nonresident
				partner can also be provided with a copy of Form 14N in order that he or she
				may properly take credit for the tax withheld on his or her Nebraska Individual
				Income Tax Return, Form 1040N, but no form need be provided unless requested by
				the partner.
003.03A Publicly traded
				partnerships (as defined by section 7704 (b) of the Internal Revenue Code and
				which do not file as corporations) are not required to withhold and remit tax
				on nonresident individuals provided such partnerships file an annual
				information return with the Department of Revenue. The information return must
				report the name, address, taxpayer identification number, and other information
				requested by the Department of Revenue for each individual nonresident partner
				with Nebraska income in excess of five hundred dollars.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 25 - PARTNERSHIP INCOME TAX REGULATIONS › Section 316-25-004 - METHODS OF ACCOUNTING

Current through June 17, 2024
004.01 In computing
				income tax imposed under the Nebraska Revenue Act of 1967, as amended, the
				partnership's method of accounting must be the same as its method of accounting
				used for federal income tax purposes.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 25 - PARTNERSHIP INCOME TAX REGULATIONS › Section 316-25-005 - RECORDS

Current through June 17, 2024
005.01 In general. Any person subject to tax
				under the Nebraska Revenue Act of 1967, as amended, or any person required to
				file an information return for the taxable year, shall keep such permanent
				books of account or records, including inventories and all supporting
				documents, as are sufficient to establish the amount of gross income,
				deductions, credits, or other matters which may be required to support any
				income tax or information return.
005.02 Availability of books and records.
				Such books or records shall be kept available at all times for inspection by
				the Tax Commissioner or any agent or representative designated by him or her
				for the purpose of ascertaining the correctness of any return or other document
				required to be filed under the Nebraska Revenue Act.
005.03 Retention of records. Each taxpayer
				shall retain all of his or her records relating to a taxable year as long as
				their contents may become material in the administration of any Nebraska tax
				laws. If the Tax Commissioner serves a notice of deficiency for a taxable year,
				the taxpayer shall retain all of his or her records relating to that taxable
				year until the deficiency has been satisfied, abated, settled, or
				disallowed.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 25 - PARTNERSHIP INCOME TAX REGULATIONS › Section 316-25-006 - CORPORATION AS PARTNER IN A PARTNERSHIP OR JOINT VENTURE

Current through June 17, 2024
006.01 When a partnership has sufficient
				contacts with a corporate partner such that it would be considered unitary if
				it was a corporation, then the corporate partner shall use Reg-24056 to
				determine the income from the partnership attributable to Nebraska.
006.02 If the partnership is not unitary with
				the corporation and is operating entirely within Nebraska, then the partnership
				income of the corporation will be allocated entirely to Nebraska and will be
				added to any other income of the corporation attributable to
				Nebraska.
006.03 If the partnership
				is not unitary with the corporation and is operating within and without
				Nebraska, then the partnership will use the apportionment formula as referenced
				in Reg-24-023 and Reg-24-056 to determine the income of the partnership
				attributable to Nebraska. The corporation's share of the partnership's Nebraska
				income will then be added to any other income of the corporation attributable
				to Nebraska in order to determine the corporation's Nebraska taxable
				income.
006.04 If the partnership
				is not unitary with the corporation and is operating totally outside Nebraska,
				then the partnership income will be neither allocated nor apportioned to
				Nebraska.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 25 - PARTNERSHIP INCOME TAX REGULATIONS › Section 316-25-007 - ADJUSTMENTS OF FEDERAL OR ANOTHER STATE'S INCOME TAX

Current through June 17, 2024
007.01 Any changes or corrections made by the
				Internal Revenue Service or through renegotiation of a contract with the United
				States in a partnership's reported income or deductions must be reported to the
				Nebraska Department of Revenue within ninety (90) days of the final
				determination of the change.
007.01A In
				reporting any change, the partnership must furnish complete information
				regarding the amount of income and deductions reported to the Internal Revenue
				Service after the change or correction. The report must also concede the
				accuracy of the final determination or give a statement outlining the specific
				errors of the final determination.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 28 › Section 316-28-001 - NATURE OF THE LITTER FEE

Current through June 17, 2024
001.01 The Nebraska Litter Reduction and
				Recycling Act authorizes the collection of a litter fee to be administered by
				the Nebraska Department of Revenue. The litter fee is imposed at a rate of one
				hundred seventy-five dollars per one million dollars of gross proceeds from the
				manufacture and sale or sale at either wholesale or retail in this state of the
				products, including by-products, listed below.
001.02 In the case of manufacturers and
				wholesalers, the litter fee is imposed on the gross proceeds from the
				manufacture and sale or sale at wholesale in this state of the products,
				including by-products, falling into any of the following categories.
001.02A Food for human or pet
				consumption;
001.02B Cigarettes and
				other tobacco products;
001.02C
				Soft drinks and carbonated waters;
001.02D Liquor, wine, beer, and other malt
				beverages;
001.02E Household paper
				and household paper products;
001.02F Glass containers;
001.02G Metal containers;
001.02H Plastic or fiber containers made of
				synthetic material;
001.02I
				Cleaning agents and toiletries;
001.02J Kitchen supplies.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 28 › Section 316-28-003 - THE LITTER FEE RETURN

Current through June 17, 2024
003.01 A return is required for each annual
				period or fraction thereof in which a litter fee license is required. The
				annual period is from July 1 through June 30.
003.02 Each person shall file only one
				return. See
				Reg-28-007 for
				the procedures to be followed by persons having more than one
				location.
003.03 Returns shall be
				signed by the person required to file the return or by his or her duly
				authorized agent.
003.04 Returns
				properly signed and accompanied by remittance will be considered timely filed
				if mailed, postage prepaid, on or before the due date stated on the face of the
				return. When the due date falls on a Saturday, Sunday, or any approved holiday,
				the return shall be considered timely filed if mailed postage prepaid on the
				next succeeding day which is not a Saturday, Sunday, or an approved holiday. A
				United States Postal Service postmark will be conclusive evidence of the date
				of mailing for the purpose of timely filing a return. Failure to file the
				return or to remit the fee due by the due date will subject the person required
				to file a return to a penalty in the amount of the larger of twenty-five
				dollars ($ 25.00 ) or ten percent of the fee due. In addition, interest will be
				assessed on the unpaid fee at the rate specified in Section
				45-104.02
				from the due date until the date payment is received.
003.05 Remittance must accompany the return
				and be in the form of a check, draft, or money order made payable to the
				Nebraska Department of Revenue. Cash or postage stamps should not be sent as
				payment.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 28 › Section 316-28-004 - LICENSES

Current through June 17, 2024
004.01 Every person engaging in business in
				the State of Nebraska who manufactures and sells or sells at either wholesale
				or at retail in this state the products, including by-products, listed in
				Reg-28-001,
				Nature of the Litter Fee, must obtain a Nebraska litter fee license. A license
				may be obtained by filing a Nebraska Tax Application, Form 20. A license is not
				required if the person's annual gross proceeds from sales in this state of
				products subject to the litter fee at all locations are less than one hundred
				thousand dollars ($100, 000.00 ).
004.02 A separate application for a litter
				fee license must be obtained for each place of business in this state required
				to hold a license. Each out-of-state manufacturer, wholesaler, or retailer
				required to obtain a litter fee license must file an application.
004.03 Upon examination and approval of the
				application, the Nebraska Department of Revenue shall issue to the
				manufacturer, wholesaler, or retailer a license for the specific place of
				business for which the application was filed. The license is not assignable,
				and will be valid only for the manufacturer, wholesaler, or retailer in whose
				name it is issued and for the transaction of business at the place designated
				thereon.
004.04 Upon violation of
				any of the litter fee statutes or regulations, the Nebraska Department of
				Revenue may revoke or suspend the license or licenses of the violator. The
				procedures as to revocation hearings are contained in Practice and Procedure
				Regulation 33-008.
004.05 A person
				whose license has been previously suspended or revoked shall pay the Nebraska
				Department of Revenue a fee of twenty-five dollars ($ 25.00 ) for the renewal
				or issuance of a license in the event of a first revocation, and fifty dollars
				($ 50.00 ) for each successive revocation. A new license will not be issued to
				the same person until the Nebraska Department of Revenue is satisfied that such
				person will comply with the litter fee statutes and regulations issued
				thereunder.
004.06 A person who
				engages in business as a manufacturer, wholesaler, or retailer in this state
				without a license or licenses or after a license has been suspended or revoked,
				and each officer of any corporation which so engages in business, shall be
				guilty of a misdemeanor. Upon conviction thereof, such person and each such
				officer shall be fined an amount not to exceed five hundred dollars ($ 500.00 )
				per each day of operation.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 28 › Section 316-28-005 - RECORDS

Current through June 17, 2024
005.01 Every manufacturer, wholesaler, and
				retailer subject to the litter fee is required to keep records in order to
				determine the amount of fee due. These records must include the normal books of
				account ordinarily maintained by the average prudent business manager engaged
				in a similar activity together with all documents supporting entries in the
				books of accounts. Schedules and working papers used in the preparation of
				litter fee returns must be retained.
005.02 The records created at the time of
				sale may take the form of sales slips, sales invoices, tally sheets, itemized
				lists, or other memoranda. A cash register tape may be acceptable if it
				preserves sufficient information. Items may be described by a symbol if the
				symbol is representative of a class of products which are subject to the fee.
				If a manufacturer, wholesaler, or retailer sells products which are not subject
				to the fee in a "Department P" a description of such products as "Department P"
				is sufficient; provided, the manufacturer, wholesaler, or retailer uses such
				symbol consistently to describe the same products.
However, if a manufacturer, wholesaler, or retailer sells
				  several types of products, including those not subject to the litter fee, in a
				  single department, his records must individually identify the types of products
				  which are subject to the litter fee. A manufacturer, wholesaler, or retailer
				  may report and pay the litter fee on the basis of a percentage of gross
				  proceeds where the gross proceeds from sales of products subject to the litter
				  fee do not exceed 20 percent of his or her total gross proceeds. The percentage
				  reported must reasonably reflect the sale of the products subject to the litter
				  fee.
005.03 The State Tax
				Commissioner or any person authorized in writing by him may examine the books,
				papers, records, and equipment of any person to ascertain or verify the
				accuracy of any return filed, or, if no return is filed by the person, to
				ascertain and determine the amount required to be paid. Records must be
				retained for a period not less than three years after the return is filed,
				unless the Nebraska Department of Revenue, in writing, authorizes their
				destruction at an earlier date. However, the Department may issue a deficiency
				determination within five years after any amount of fee is determined due and
				payable when a return has not been filed.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 28 › Section 316-28-006 - CONFIDENTIAL INFORMATION

Current through June 17, 2024
006.01 It shall be a misdemeanor for the
				State Tax Commissioner, his or her employees, legal representatives, or agents,
				any employee of the State Treasurer or the Department of Administrative
				Services, or any person receiving information from them to divulge or to make
				known in any manner whatever, the business affairs, operations, or information
				obtained by an investigation of records and equipment of any person visited or
				examined in the discharge of official duty, or the amount or source of income,
				profits, losses, expenditures, or any particular thereof, set forth or
				disclosed in any return, or to permit any return or copy thereof or any book
				containing any abstract or particulars thereof to be seen or examined by any
				person. The preceding shall not be construed:
006.01A To prohibit the delivery to a person
				required to pay the fee, his duly authorized representative, or his successors,
				receivers, trustees, executors, administrators, assignees, or grantors, of a
				certified copy of any return or report.
006.01B To prohibit the publication of
				statistics.
006.01C To prohibit the
				inspection by the Attorney General or other legal representative of the State
				of Nebraska of reports or returns of any person when information on the reports
				or returns is considered, by the Attorney General, to be relevant to any action
				or proceeding instituted by the person or against whom an action or proceeding
				is being considered or has been commenced by any state agency.
006.01D To prohibit the furnishing of
				information to the Treasury Department of the United States, or to states
				allowing similar privileges to the State Tax Commissioner and the Nebraska
				Department of Revenue.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 28 › Section 316-28-007 - PERSONS WITH MORE THAN ONE LOCATION

Current through June 17, 2024
007.01 Where any manufacturer, wholesaler, or
				retailer conducts business operations at more than one location and at the
				various locations manufactures and sells, or sells at wholesale or at retail
				any products, including by-products, subject to litter fee, such manufacturer,
				wholesaler, or retailer must calculate the litter fee on the total gross
				proceeds from all of the locations. Business operations are conducted at two or
				more locations by the same manufacturer, wholesaler, or retailer if the same
				person or persons own eighty percent or more of the businesses at each
				location.
007.02 The manufacturer,
				wholesaler, or retailer must submit an application to the Department of Revenue
				to file a combined litter fee return covering the business operations of two or
				more locations. Such application shall be made on forms provided by the
				Department of Revenue and in addition to other information shall set forth the
				business locations to be included in each combined litter fee return. Business
				locations may not be added to or deleted from the combined litter fee return
				without written application for such change and without the prior approval of
				the Department of Revenue.
007.03
				Such combined litter fee returns shall be made for all reporting periods on
				forms provided by the Department of Revenue setting forth for each location
				reported on the combined return such information as may be required. All
				information requested must be completed as to each business location. Failure
				to comply will subject the taxpayer to the appropriate penalties provided by
				law.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 28 › Section 316-28-008 - PERCENTAGE OF SALES METHOD FOR RETAILERS TO DETERMINE SALES SUBJECT TO THE FEE

Current through June 17, 2024
008.01 The State Tax Commissioner may by
				regulation authorize particular types of retail businesses to report and pay
				the Nebraska Litter Fee based on a percentage of sales in lieu of separately
				accounting for sales subject to the fee.
008.02 Each type of retail business may
				submit to the State Tax Commissioner information that clearly defines the type
				of retail business and that shows the use of the percentage method will
				reasonably approximate the activity subject to the litter fee of that type of
				retail business.
008.03 The State
				Tax Commissioner, upon receipt of the information, may prepare a regulation to
				authorize the use of the percentage method. He or she shall designate a time
				and place for a hearing in order to give those concerned an opportunity to
				explain or answer questions concerning the information.
008.04 The State Tax Commissioner may then
				adopt a regulation for the particular type of retailer as defined in the
				regulation.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 29 › Section 316-29-001 - QUALITY JOBS ACT - CONDUCT OF MEETINGS

Current through June 17, 2024
001.01 The Board is the Quality Jobs Board.
				The members of the Board are the Governor, the State Treasurer, and the
				Chairperson of the Nebraska Investment Council.
001.01A Any two members of the Board shall
				constitute a quorum for the transaction of the business of the Board.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 29 › Section 316-29-002 - QUALITY JOBS ACT - APPLICATION

Current through June 17, 2024
002.01 The application must request that the
				company be considered for approval under the Quality Jobs Act. The application
				shall also contain:
002.01A The exact name of
				the company and any related companies which will be included in the
				project;
002.01B A statement
				describing, in detail, the nature of the company's business, including the
				products sold and respective markets;
002.01C A detailed narrative that describes
				the proposed project, including how the company intends to attain and maintain
				the job and investment requirements:
002.01C(1) The number of base-year
				employees;
002.01C(2) The expected
				number of new employees;
002.01C(3)
				The expected timing of the hiring of the new employees;
002.01C(4) The average salaries expected by
				category for the new employees; and
002.01C(5) The anticipated timing and amounts
				of new investment in buildings and equipment.
002.01D If more than one location within this
				state is to be involved in the project, sufficient documentation to show that
				the employment and investment at the different locations are interdependent
				parts of the project plan;
002.01E
				A copy of the applicants authorization for the project;
002.01F A copy of the company's most recent
				financial report, federal income tax return, Nebraska income tax return,
				Nebraska reconciliation of income tax withheld, and Nebraska sales and use tax
				identification number; and
002.01G
				A five-thousand-dollar nonrefundable application fee payable to the Department
				of Revenue.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 29 › Section 316-29-003 - QUALITY JOBS ACT - MEETING NOTICE

Current through June 17, 2024
003.01 The Board shall give ten days notice
				of meetings by publication in at least six newspapers across the
				state.
003.02 The Board shall also
				give notice of meetings by publication in a newspaper that is local to the
				project area.
003.03 A copy of the
				notice shall be posted in the State Capitol and the State Office Building in
				Lincoln.
003.04 A copy of the
				notice shall be sent to the applicant.
003.05 A news release will be
				distributed.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 29 › Section 316-29-004 - QUALITY JOBS ACT - CONFIDENTIALITY

Current through June 17, 2024
004.01 The only information from the
				application, any supporting documents, or information received during a closed
				session of the Board that can be made public regarding an application, without
				the written approval of the applicant, is:
04.01A The name of the applicant;
04.01B The location or locations of the
				project;
04.01C The amount of
				increased employment; and
04.01D
				The amount of increased investment.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 29 › Section 316-29-005 - QUALITY JOBS ACT - DECISION CRITERIA

Current through June 17, 2024
005.01 A project may be approved by the Board
				only if the application defines a project consistent with the legislative
				purposes contained in section
				77-4902 in one
				or more qualified business activities within this state.
005.02 The project must result in:
005.02A The investment in qualified property
				of at least fifty million dollars and the hiring of at least five hundred new
				employees; or
005.02B The
				investment in qualified property of at least one hundred million dollars and
				the hiring of at least two hundred fifty new employees.