2006 Nebraska Revised Statutes - § 77-2784 — Income tax; deficiency; waive restrictions.

Section 77-2784
Income tax; deficiency; waive restrictions.

The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right to waive the restrictions on assessment and collection of the whole or any part of the deficiency by a signed notice in writing filed with the Tax Commissioner.


Source:
    Laws 1967, c. 487, § 84, p. 1606



~Reissue Revised Statutes of Nebraska

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