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2006 Nebraska Revised Statutes - § 77-1778 — Tax refund; file claim; when.
Section 77-1778Tax refund; file claim; when.
When any person believes that he or she has made payment of a tax or any penalty or interest that is in excess of his or her tax liability for any reason, he or she may file a claim with the Tax Commissioner for a refund of such overpayment.
Source:
- Laws 1987, LB 523, § 37
~Reissue Revised Statutes of Nebraska
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