Nebraska Statutes > Affordable Housing Tax Credit Act


§ 77-2501	Act, how cited
§ 77-2502	Terms, defined
§ 77-2503	Application; form; qualified project; allocation of credit; transfer, sale, or assignment; use of credit
§ 77-2504	Owner of project; submit eligibility statement; additional filings
§ 77-2505	Insurance company; no additional retaliatory tax
§ 77-2506	Recapture or disallowance of federal credit; Nebraska credit recaptured
§ 77-2507	Rules and regulations
§ 77-2508	Changes made by Laws 2022, LB800; applicability

Action: shall include any proceeding in any court of this state. See Nebraska Statutes 49-801
Action shall: include any proceeding in any court of this state. See Nebraska Statutes 49-801
Allegation: something that someone says happened.
Company: shall include any corporation, partnership, limited liability company, joint-stock company, joint venture, or association. See Nebraska Statutes 49-801
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
Person: shall include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801
State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801
United States: shall include territories, outlying possessions, and the District of Columbia. See Nebraska Statutes 49-801
Year: shall mean calendar year. See Nebraska Statutes 49-801