Any tax credit allowable to a partnership, a limited liability company, a subchapter S corporation, or an estate or trust may be distributed to the partners, limited liability company members, shareholders, or beneficiaries in the same manner as income is distributed.
Tax credit; distribution.
Neb. Rev. Stat. § 77-3141 — under REVENUE AND TAXATION.
Neb. Rev. Stat. § 77-3141