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2017 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-1781 Tax refund; denial; appeal.
Universal Citation: NE Code § 77-1781 (2017)
77-1781. Tax refund; denial; appeal.
The denial, in whole or in part, of a claim for refund shall be considered a final action of the Tax Commissioner. The denial may be appealed, and the appeal shall be in accordance with the Administrative Procedure Act.
Source
- Laws 1987, LB 523, § 40;
- Laws 1988, LB 352, § 158.
Cross References
- Administrative Procedure Act, see section 84-920.
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