Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 316 - NEBRASKA DEPARTMENT OF REVENUE
Chapter 24 - CORPORATION INCOME TAX
Section 316-24-371 - PAYROLL FACTOR; SCOPE
Universal Citation: 316 NE Admin Rules and Regs ch 24 ยง 371
Current through March 20, 2024
371.01 The payroll factor is described in Reg-24-371 through Reg-24-374. The payroll factor must be used to apportion the income of a multistate business for tax years beginning before January 1, 1992. The payroll factor may be used in a special apportionment formula, to calculate the Financial Institutions Deposit Tax, and to calculate the Nebraska Advantage Research and Development Tax Credit.
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