77-3804.

Franchise tax; limitation rate; limitation amount.

(1) The limitation rate shall be forty-eight and eight-tenths percent of the maximum corporate income tax rate in effect for the taxable year, as prescribed in section 77-2734.02, rounded to the nearest hundredth of one percent.

(2) The limitation amount shall be the product of the net financial income of the financial institution multiplied by the limitation rate.