There is a newer version of the Nebraska Revised Statutes
2006 Nebraska Revised Statutes - § 77-2796 — Income tax; Tax Commissioner; claim for refund; denial; notice.
Section 77-2796Income tax; Tax Commissioner; claim for refund; denial; notice.
If the Tax Commissioner disallows a claim for refund, he shall notify the taxpayer accordingly. The action of the Tax Commissioner denying a claim for refund is final upon the expiration of ninety days from the date when he mails notice of his action to the taxpayer unless within this period the taxpayer seeks review of the Tax Commissioner's determination as hereinafter provided.
Source:
- Laws 1967, c. 487, § 96, p. 1617
~Reissue Revised Statutes of Nebraska
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