There is a newer version of the Nebraska Revised Statutes
2006 Nebraska Revised Statutes - § 77-1781 — Tax refund; denial; appeal.
Section 77-1781Tax refund; denial; appeal.
The denial, in whole or in part, of a claim for refund shall be considered a final action of the Tax Commissioner. The denial may be appealed, and the appeal shall be in accordance with the Administrative Procedure Act.
Source:
- Laws 1987, LB 523, § 40
Laws 1988, LB 352, § 158
- Administrative Procedure Act,see section 84-920.
~Reissue Revised Statutes of Nebraska
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