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NEBRASKA STATUTES AND CODES

77-1019 Qualified property, defined.

77-1019. Qualified property, defined.(1) Qualifiedproperty means any tangible property of a type subject to depreciation, amortization,or other recovery under the Internal Revenue Code of 1986, as amended, orthe components of such property, that will be located and used at the project.(2) Qualified propertydoes not include (a) aircraft, barges, motor vehicles, railroad rolling stock,or watercraft or (b) property that is rented by the taxpayer qualifying underthe Nebraska Advantage Transformational Tourism and Redevelopment Act to anotherperson. SourceLaws 2010, LB1018, ยง 19.Effective Date: July 15, 2010

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