Section 316-24-371 - PAYROLL FACTOR; SCOPE371.01 The payroll factor is described in Reg-24-371 through Reg-24-374. The payroll factor must be used to apportion the income of a multistate business for tax years beginning before January 1, 1992. The payroll factor may be used in a special apportionment formula, to calculate the Financial Institutions Deposit Tax, and to calculate the Nebraska Advantage Research and Development Tax Credit.316 Neb. Admin. Code, ch. 24, § 371
Neb. Rev. Stat. §§ 77-2734.13, 77-3805, and 77-5803. _____ .