Find Laws Find Lawyers Free Legal Forms USA State Laws

NEBRASKA STATUTES AND CODES

77-2731 Income tax; taxpayer; resident of more than one state; tax; credit.

77-2731. Income tax; taxpayer; resident of more than one state; tax; credit.If the taxpayer is regarded as a resident both of this state and another jurisdiction for purposes of personal income taxation, the Tax Commissioner shall reduce the tax on that portion of the taxpayer's income which is subjected to tax in both jurisdictions solely by virtue of dual residence; Provided, that the other taxing jurisdiction allows a similar reduction. The reduction shall be in an amount equal to that portion of the lower of the two taxes applicable to the income taxed twice which the tax imposed by this state bears to the combined taxes of the two jurisdictions on the income taxed twice. SourceLaws 1967, c. 487, ยง 31, p. 1585.

Nebraska Forms by Issue

Nebraska Abortion Forms
Nebraska Business Forms
Nebraska Court Forms
> DUI
Nebraska Divorce Forms
Nebraska Family Forms
Nebraska Guardianship Forms
Nebraska Gun Forms
Nebraska Marriage Forms
Nebraska Name Change Forms
Nebraska Tax Forms

Nebraska Law

Nebraska State Laws
    > Nebraska Child Support
    > Nebraska Gun Laws
    > Nebraska Statute
Nebraska Tax
    > Nebraska State Tax
Nebraska Labor Laws
    > Nebraska Unemployment
Nebraska Agencies
    > Nebraska Department of Education
    > Nebraska Department of Revenue
    > Nebraska Department of Roads
    > Nebraska DMV
    > Nebraska State Patrol
    > Nebraska Workforce Development

Nebraska Court Map

Tips