2006 Nebraska Revised Statutes - § 77-2777 — Income tax; deficiency; notice.
Section 77-2777Income tax; deficiency; notice.
Ninety days after the date on which it was mailed, one hundred fifty days if the taxpayer is outside the United States, or thirty days if the amount of the deficiency relates to tax withheld or required to be withheld by an employer or payor, a notice of proposed assessment of a deficiency shall constitute a final assessment of the amount of tax specified together with interest, additions to tax, and penalties except only for such amounts as to which the taxpayer has filed a protest with the Tax Commissioner.
Source:
- Laws 1967, c. 487, § 77, p. 1605
Laws 1993, LB 345, § 63
Laws 1994, LB 977, § 16
~Reissue Revised Statutes of Nebraska
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