Section 316-24-361 - PROPERTY FACTOR; SCOPE361.01 The property factor is described in Reg-24-361 through Reg-24-367. The property factor must be used to apportion the income of a multi state business for tax years beginning before January 1, 1992. The property factor may be used in a special apportionment formula, to calculate the Financial Institutions Deposit Tax, or to calculate the Nebraska Advantage Research and Development Tax Credit.316 Neb. Admin. Code, ch. 24, § 361
Neb. Rev. Stat. §§ 77-2734.12, 77-3805, and 77-5803. _____ .