Nebraska · Regulations
Chapter 24 — ARTICLE 3 - APPORTIONMENT
27 sections
27 sections
- 316 NAC 24-301316 NAC 24-301. APPORTIONABLE AND NONAPPORTIONABLE INCOME
- 316 NAC 24-305316 NAC 24-305. APPORTIONMENT FORMULA
- 316 NAC 24-311316 NAC 24-311. SALES FACTOR; IN GENERAL
- 316 NAC 24-315316 NAC 24-315. SALES FACTOR; BUSINESS ENTITIES AS OWNERS IN A PARTNERSHIP OR JOINT VENTURE
- 316 NAC 24-323316 NAC 24-323. SALES FACTOR; SALES OF TANGIBLE PERSONAL PROPERTY IN NEBRASKA
- 316 NAC 24-326316 NAC 24-326. SALES FACTOR; SALES OF TANGIBLE PERSONAL PROPERTY TO THE U.S. GOVERNMENT IN NEBRASKA
- 316 NAC 24-329316 NAC 24-329. SALES FACTOR; SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY IN NEBRASKA; TAX YEARS BEGINNING BEFORE JANUARY 1, 2014
- 316 NAC 24-331316 NAC 24-331. SALES FACTOR; SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY IN NEBRASKA; TAX YEARS BEGINNING ON OR AFTER JANUARY 1, 2014
- 316 NAC 24-333316 NAC 24-333. SALES FACTOR; SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY IN NEBRASKA; SERVICES
- 316 NAC 24-335316 NAC 24-335. SALES FACTOR; SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY IN NEBRASKA; INTANGIBLE PROPERTY
- 316 NAC 24-337316 NAC 24-337. SALES FACTOR; SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY IN NEBRASKA; LEASING TANGIBLE PERSONAL PROPERTY IN NEBRASKA; SELLING OR LEASING REAL PROPERTY IN NEBRASKA
- 316 NAC 24-338316 NAC 24-338. SALES FACTOR; SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY IN NEBRASKA; SALE NOT SPECIFICALLY ADDRESSED
- 316 NAC 24-341316 NAC 24-341. SPECIAL APPORTIONMENT RULES; ALL TAX YEARS; AIRLINES
- 316 NAC 24-342316 NAC 24-342. SPECIAL APPORTIONMENT RULES; ALL TAX YEARS; PIPELINE COMPANIES
- 316 NAC 24-343316 NAC 24-343. SPECIAL APPORTIONMENT RULES; ALL TAX YEARS; TRUCKING COMPANIES
- 316 NAC 24-347316 NAC 24-347. SPECIAL APPORTIONMENT RULES; ALL TAX YEARS; INSURANCE COMPANIES
- 316 NAC 24-361316 NAC 24-361. PROPERTY FACTOR; SCOPE
- 316 NAC 24-362316 NAC 24-362. PROPERTY FACTOR; IN GENERAL
- 316 NAC 24-363316 NAC 24-363. PROPERTY FACTOR; NUMERATOR AND DENOMINATOR
- 316 NAC 24-364316 NAC 24-364. PROPERTY FACTOR; VALUATION OF OWNED PROPERTY
- 316 NAC 24-365316 NAC 24-365. PROPERTY FACTOR; VALUATION OF LEASED OR RENTED PROPERTY
- 316 NAC 24-367316 NAC 24-367. PROPERTY FACTOR; CONSISTENCY IN REPORTING
- 316 NAC 24-371316 NAC 24-371. PAYROLL FACTOR; SCOPE
- 316 NAC 24-372316 NAC 24-372. PAYROLL FACTOR; IN GENERAL
- 316 NAC 24-373316 NAC 24-373. PAYROLL FACTOR; NUMERATOR AND DENOMINATOR
- 316 NAC 24-375316 NAC 24-375. PAYROLL FACTOR; CONSISTENCY IN REPORTING
- 316 NAC 24-381316 NAC 24-381. SPECIAL APPORTIONMENT