2006 Nebraska Revised Statutes - § 77-2709.01 — Contractor or repairperson; sales tax on property incorporated into real estate; treatment.
Section 77-2709.01Contractor or repairperson; sales tax on property incorporated into real estate; treatment.
The Tax Commissioner shall not include in any notice of deficiency determination issued for a period prior to January 1, 1990, any amount for tax on property incorporated into real estate on which a sales tax has been collected by a contractor or repairperson and which has not been refunded. Such sales tax shall be considered as properly paid tax and shall not be refunded except as specifically allowed in some other provision of the Nebraska Revenue Act of 1967.
Source:
- Laws 1989, LB 714, § 3
Laws 1993, LB 345, § 59
~Reissue Revised Statutes of Nebraska
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