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Nebraska Tax Referendum on L B 797 Income Tax Measure
The state votes on November 8, 1966 a referendum petition seeking approval of LB 797 to create a state income tax effective January 1, 1967. The act defines terms, imposes a flat net income tax on individuals and corporations, outlines exemptions, filing rules, and administration, with the Tax Commissioner enforcing and provisions for extensions, penalties, and reciprocity with federal tax standards.
MENTIONED IN THIS ARTICLE
Nebraska
Internal Revenue Code
State Board of Equalization and Assessment