{"data":{"id":"us-ne/neb.-rev.-stat.-77-2734.11","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2734.11","heading":"Income tax; corporate taxpayer; when deemed taxable in another state.","body":"(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.\n(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.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2734.11","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"ad41b8b4fa1e80026fa17362cebf7d7aa0110d911ca295966d26519534392e18","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-2734.10","next":"us-ne/neb.-rev.-stat.-77-2734.12"},"notice":"GroundRules: Original legal text. Not legal advice."}