2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-1778 - Tax refund; file claim; when.


NE Code § 77-1778 (2012) What's This?
77-1778. Tax refund; file claim; when.

When any person believes that he or she has made payment of a tax or any penalty or interest that is in excess of his or her tax liability for any reason, he or she may file a claim with the Tax Commissioner for a refund of such overpayment.

Source
    Laws 1987, LB 523, ยง 37.

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