77-6813. NAICS, defined.
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/ne/chapter-77/77-6813A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
NAICS means the North American Industry Classification System established by the United States Department of Commerce and applied to classify the locations owned or leased by the taxpayer, including the specific NAICS codes and code definitions in effect on January 1, 2020.