316 Neb. Admin. Code, ch. 24, § 180

Current through September 17, 2024

Section 316-24-180 - TAXPAYER

180.01 Taxpayer means any corporate taxpayer or unitary group subject to the Nebraska income tax, any pass-through entity that has owners who are subject to Nebraska income tax on the taxable income of the pass-through entity, or any owners of a pass-through entity earning income subject to Nebraska income tax.

316 Neb. Admin. Code, ch. 24, § 180

Adopted effective 7/5/2020