316 Neb. Admin. Code, ch. 24, § 105Download PDFCurrent through September 17, 2024Section 316-24-105 - APPORTIONMENT105.01 Apportionment means dividing the apportionable income of a business entity that is subject to tax in more than one taxing jurisdiction using one or more factors.316 Neb. Admin. Code, ch. 24, § 105Adopted effective 7/5/2020