§ 77-5705. Base year, defined.
“Base year” is usually the year before the application year, but for a tier 5 project that follows a tier 2 large data center project, it means the last year of that tier 2 project’s entitlement period for sales tax exemptions.
- Jurisdiction
- United States — Nebraska
- Instrument
- Act or statute
- Version
- Undated source snapshot
- Language
- en
- Updated
- Official source
- View official record ↗
data center projects sales tax exemptions
Statute overview
About this statute
This page preserves the statute’s identified version, provision structure, official source link, and stored legal text for reading and research.
Ask AI about this statute
§ 77-5705. Base year, defined.
Sign in to ask AI about this statute
Sign in to start authenticated, citation-grounded statute research.
Sign inLexChat organizes source-backed legal information for research. Verify amendments, commencement, and current legal force with the official publisher before relying on it.