There is a newer version
of
this Statute
2017 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-1782 Tax refund; erroneous payment; how treated.
Universal Citation: NE Code § 77-1782 (2017)
77-1782. Tax refund; erroneous payment; how treated.
(1) Any refund that is erroneously paid shall be considered an underpayment of the tax liability and may be assessed and collected in the same manner as any other underpayment of the tax required to be paid.
(2) It shall be an underpayment as of the date of the payment of the refund, the date the refund was applied to another liability, or the date the credit was used by the taxpayer to satisfy a subsequent tax liability.
Source
- Laws 1987, LB 523, ยง 41.
Disclaimer: These codes may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
