77-6904. Base year, defined.
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/ne/chapter-77/77-6904A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Base year means the year immediately preceding the year of application, except that if the year of application is 2021, the base year is either 2019 or 2020, whichever year the applicant had the larger number of equivalent employees at the qualified location.