Base-year employee, defined.

  1. Law
  2. Nebraska Revised Statutes
  3. Revenue and Taxation
  4. Base-year employee, defined.

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77-5507. Base-year employee, defined.

Base-year employee means any individual who was employed in Nebraska and subject to the Nebraska income tax on compensation received from the company or its predecessors during the base year and who is employed at the project.

Source

  • Laws 2001, LB 620, § 7.


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