Section 316-24-175 - TAXABLE IN ANOTHER STATE175.01 Taxable in another state means that another state has jurisdiction to subject the taxpayer to a net income tax.175.02 Failure to provide a copy of the return filed in another state, together with proof of payment of a net income tax imposed by the other state upon request of the Tax Commissioner, creates a rebuttable presumption that the taxpayer is not subject to tax in the other state.316 Neb. Admin. Code, ch. 24, § 175
Adopted effective 7/5/2020