Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-3138. Tax credit; application; approval; certificate

(1) If the department determines that an application is complete and that the eligible taxpayer qualifies for tax credits under the Nebraska Shortline Rail Modernization Act, the department shall approve the application and issue a tax credit certificate to the eligible taxpayer. The certificate shall include the following information:

(2) The department shall consider and approve applications for tax credits under the act in the order in which the applications are received.