77-3141. Tax credit; distribution.
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/ne/chapter-77/77-3141A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any tax credit allowable to a partnership, a limited liability company, a subchapter S corporation, or an estate or trust may be distributed to the partners, limited liability company members, shareholders, or beneficiaries in the same manner as income is distributed.