2017 Nebraska Revised Statutes
Chapter 49 - LAW
49-1202 Registered, certified mail; record authenticated; evidence of mailing.
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.
