The department shall develop a procedure which will allow eligible taxpayers who are not subject to Nebraska income tax or franchise tax to be able to claim and receive the refundable credits allowed under the Nebraska Property Tax Incentive Act.
Neb. Rev. Stat. § 77-6704
Tax credit; refundable; procedure for certain taxpayers
Laws 2020, LB1107, § 114.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.