2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-2783 - Income tax; additional tax; notice; no appeal or protest; when.
In the event that the amount of tax is understated on the taxpayer's return as a result of a mathematical error, the Tax Commissioner shall notify the taxpayer that an amount of tax in excess of that shown on the return is due and has been assessed and the reasons therefor. Such a notice of additional tax due shall not be considered a notice of deficiency assessment nor shall the taxpayer have any right of protest or appeal as in the case of a deficiency assessment based on such notice, and the assessment and collection of the amount of tax erroneously omitted in the return is not prohibited.
- Laws 1967, c. 487, ยง 83, p. 1606.
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