{"data":{"id":"us-ne/neb.-rev.-stat.-77-3804","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-3804","heading":"Franchise tax; limitation rate; limitation amount.","body":"(1) The limitation rate shall be forty-eight and eight-tenths percent of the maximum corporate income tax rate in effect for the taxable year, as prescribed in section 77-2734.02, rounded to the nearest hundredth of one percent.\n(2) The limitation amount shall be the product of the net financial income of the financial institution multiplied by the limitation rate.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-3804","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"2e6183c977ef6ce187b320a69a2fadd713f6d446c6a60e02a8cc6a1f6899de43","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-3803","next":"us-ne/neb.-rev.-stat.-77-3805"},"notice":"GroundRules: Original legal text. Not legal advice."}