77-2761 Income tax; return; required by whom. - Nebraska Statutes

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77-2761. Income tax; return; required by whom.An income tax return with respect to the income tax imposed by the provisions of the Nebraska Revenue Act of 1967 shall be made by the following:(1) Every resident individual who is required to file a federal income tax return for the taxable year;(2) Every nonresident individual who has income from sources in this state;(3) Every resident estate or trust which is required to file a federal income tax return except a simple trust not required to file under subsection (2) of section 77-2717;(4) Every nonresident estate or trust which has taxable income from sources within this state;(5) Every corporation or any other entity taxed as a corporation under the Internal Revenue Code which is required to file a federal income tax return except the small business corporations not required to file under subsection (7) of section 77-2734.01;(6) Every limited liability company having one or more nonresident members or with taxable income derived from sources outside the state except the limited liability companies not required to file under subsection (7) of section 77-2734.01; and(7) Every partnership having one or more nonresident partners or with taxable income derived from sources outside the state. SourceLaws 1967, c. 487, § 61, p. 1598; Laws 1987, LB 523, § 25; Laws 1993, LB 121, § 510; Laws 2009, LB165, § 13.Operative Date: April 9, 2009

State Codes and Statutes

Statutes > Nebraska > Chapter77 > 77-2761

77-2761. Income tax; return; required by whom.An income tax return with respect to the income tax imposed by the provisions of the Nebraska Revenue Act of 1967 shall be made by the following:(1) Every resident individual who is required to file a federal income tax return for the taxable year;(2) Every nonresident individual who has income from sources in this state;(3) Every resident estate or trust which is required to file a federal income tax return except a simple trust not required to file under subsection (2) of section 77-2717;(4) Every nonresident estate or trust which has taxable income from sources within this state;(5) Every corporation or any other entity taxed as a corporation under the Internal Revenue Code which is required to file a federal income tax return except the small business corporations not required to file under subsection (7) of section 77-2734.01;(6) Every limited liability company having one or more nonresident members or with taxable income derived from sources outside the state except the limited liability companies not required to file under subsection (7) of section 77-2734.01; and(7) Every partnership having one or more nonresident partners or with taxable income derived from sources outside the state. SourceLaws 1967, c. 487, § 61, p. 1598; Laws 1987, LB 523, § 25; Laws 1993, LB 121, § 510; Laws 2009, LB165, § 13.Operative Date: April 9, 2009

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State Codes and Statutes

Statutes > Nebraska > Chapter77 > 77-2761

77-2761. Income tax; return; required by whom.An income tax return with respect to the income tax imposed by the provisions of the Nebraska Revenue Act of 1967 shall be made by the following:(1) Every resident individual who is required to file a federal income tax return for the taxable year;(2) Every nonresident individual who has income from sources in this state;(3) Every resident estate or trust which is required to file a federal income tax return except a simple trust not required to file under subsection (2) of section 77-2717;(4) Every nonresident estate or trust which has taxable income from sources within this state;(5) Every corporation or any other entity taxed as a corporation under the Internal Revenue Code which is required to file a federal income tax return except the small business corporations not required to file under subsection (7) of section 77-2734.01;(6) Every limited liability company having one or more nonresident members or with taxable income derived from sources outside the state except the limited liability companies not required to file under subsection (7) of section 77-2734.01; and(7) Every partnership having one or more nonresident partners or with taxable income derived from sources outside the state. SourceLaws 1967, c. 487, § 61, p. 1598; Laws 1987, LB 523, § 25; Laws 1993, LB 121, § 510; Laws 2009, LB165, § 13.Operative Date: April 9, 2009