Chapter 22 - INDIVIDUAL INCOME TAX REGULATIONS

Section 316-22-001 - DEFINITION OF RESIDENT INDIVIDUAL
Section 316-22-002 - COMPUTING THE NEBRASKA INDIVIDUAL INCOME TAX
Section 316-22-003 - INCOME OF NONRESIDENT INDIVIDUALS SUBJECT TO NEBRASKA INCOME TAX
Section 316-22-004 - INCOME OF PARTIAL-YEAR RESIDENT INDIVIDUALS SUBJECT TO NEBRASKA INCOME TAX
Section 316-22-005 - LOSS CARRYOVER AND CARRYBACK
Section 316-22-006 - [Repealed]
Section 316-22-007 - [Repealed]
Section 316-22-008 - [Repealed]
Section 316-22-009 - [Repealed]
Section 316-22-010 - [Repealed]
Section 316-22-011 - CREDIT FOR INCOME TAXES PAID BY A RESIDENT TO ANOTHER STATE, POLITICAL SUBDIVISION OF ANOTHER STATE, OR THE DISTRICT OF COLUMBIA
Section 316-22-012 - INDIVIDUAL INCOME TAX RETURNS; DUE DATE, PAYMENT OF TAX, AND SCHOOL DISTRICT INFORMATION
Section 316-22-013 - JOINT OR SEPARATE RETURNS
Section 316-22-014 - INDIVIDUAL INCOME TAX; EXTENSION OF TIME FOR FILING RETURN AND PAYMENT OF TAX
Section 316-22-015 - ADJUSTMENTS OF FEDERAL INDIVIDUAL INCOME TAX
Section 316-22-016 - METHODS OF ACCOUNTING
Section 316-22-017 - RECORDS
Section 316-22-018 - ADJUSTMENTS OF ANOTHER STATE'S INDIVIDUAL INCOME TAX
Section 316-22-019 - CREDITS AGAINST THE NEBRASKA INDIVIDUAL INCOME TAX
Section 316-22-020 - SPECIAL CAPITAL GAINS