These regulations govern taxes levied against an Intermediate Care Facility for Individuals with Developmental Disabilities (ICF/DD). The regulations implement provisions of the Intermediate Care Facility for Individuals with Developmental Disabilities (ICF/DD) Reimbursement Protection Act, Nebraska Revised Statute (Neb. Rev. Stat.) §§ 68-1801 to 68-1809.
405 Neb. Admin. Code, ch. 1, § 001