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2017 Nebraska Revised Statutes
Chapter 66 - OILS, FUELS, AND ENERGY
66-1407 Excess tax paid; credit.
Universal Citation: NE Code § 66-1407 (2017)
66-1407. Excess tax paid; credit.
Any licensee paying more tax than is required during the course of a reporting period shall be permitted a credit against future tax liability for the excess tax paid. Upon request, this credit may be refunded to the licensee by the director in accordance with the agreement.
Source
- Laws 1988, LB 836, § 7;
- Laws 1996, LB 1218, § 27.
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