Nebraska § 77-3137 - Tax credit; application; contents.
Full text of Nebraska Revised Statutes of Nebraska § 77-3137 — Tax credit; application; contents., with citation guidance and answers to common questions.
§ 77-3137. Tax credit; application; contents.
To receive tax credits under the Nebraska Shortline Rail Modernization Act, an eligible taxpayer shall submit an application to the department on a form prescribed by the department after incurring the relevant qualified shortline railroad maintenance expenditures. The application shall be submitted no later than May 1 of the calendar year immediately following the calendar year in which the expenditures were incurred. The application shall include the following information:
(1) The number of miles of railroad track owned or leased in this state by the eligible taxpayer; and
(2) A description of the amount of qualified shortline railroad maintenance expenditures incurred by the eligible taxpayer.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 77-3137
What does Revised Statutes of Nebraska § 77-3137 cover?
Section 77-3137 ("Tax credit; application; contents.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 77-3137?
A common citation format is "Revised Statutes of Nebraska § 77-3137" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 77-3137 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.