Neb. Rev. Stat. §§ 77-6813

Current with changes through the 2024 First Special Legislative Session
Section 77-6813 - NAICS, defined

NAICS means the North American Industry Classification System established by the United States Department of Commerce and applied to classify the locations owned or leased by the taxpayer, including the specific NAICS codes and code definitions in effect on January 1, 2020.

Neb. Rev. Stat. §§ 77-6813

Laws 2020, LB 1107, § 13.
Added by Laws 2020, LB 1107,§ 13, eff. 1/1/2021.