LINCOLN- Apple is challenging an order from the Nebraska tax commissioner by asking a judge to reverse the decision involving its Nebraska taxable income for the 2017 tax year. The petition for review filed in Lancaster County District Court this week involves an Aug. 7, 2020, balance-due notice issued by the Nebraska Department of Revenue to the technology giant based in Cupertino, California.

The following October, Apple sought a redetermination, saying the notice had wrongfully increased its Nebraska tax base by including dividends received by its foreign subsidiaries not subject to the federal tax code. The company's attorneys said those amounts already had been repatriated to the U.S. when they were included in Apple's federal taxable income.

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