77-2734.11. Income tax; corporate taxpayer; when deemed taxable in another state.
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/ne/chapter-77/77-2734-11A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.
(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.