Section 77-2734.11 - Income tax; corporate taxpayer; when deemed taxable in another state(1) A corporate taxpayer is taxable in another state if that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not do so.(2) The failure to provide upon request of the Tax Commissioner a copy of the return filed and proof of payment of a net income tax imposed by another state creates a rebuttable presumption that the taxpayer is not subject to tax in the other state.Neb. Rev. Stat. §§ 77-2734.11
Laws 1984, LB 1124, § 14.