There Is a Newer Version of the Nebraska Revised Statutes
  1. 2025 Nebraska Rev. Stat.
  2. 2024 Nebraska Rev. Stat.
  3. 2023 Nebraska Rev. Stat.
  4. 2012 Nebraska Rev. Stat. (here)
  5. View All Versions
View Our Newest Version Here

2012 Nebraska Revised Statutes
Chapter 49 - LAW
49-1202 - Registered, certified mail; record authenticated; evidence of mailing.

Universal Citation:
NE Code § 49-1202 (2012)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
49-1202. Registered, certified mail; record authenticated; evidence of mailing.

If any report, claim, tax return, tax valuation, equalization, or exemption protest, or tax form, petition, appeal, or statement, or any payment, referred to in section 49-1201, is sent by United States mail and either registered or certified, a record authenticated by the United States post office of such registration or certification shall be considered competent evidence that the report, claim, tax return, tax valuation, equalization, or exemption protest, or tax form, petition, appeal, or statement, or payment was delivered to the state officer or state agency or officer or agency of the political subdivision to which addressed, and the date of registration or certification shall be deemed the postmarked date.

Source
    Laws 1971, LB 867, § 2;
    Laws 2002, LB 994, § 5.

Disclaimer: These codes may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.