77-7014. Tax credit; distribution.
46 words·~1 min read·
/ne/chapter-77/77-7014A 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, a cooperative corporation, or an estate or trust may be distributed to the partners, limited liability company members, shareholders, cooperative members, or beneficiaries in the same manner as income is distributed.