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2017 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-2784 Income tax; deficiency; waive restrictions.
Universal Citation: NE Code § 77-2784 (2017)
77-2784. Income tax; deficiency; waive restrictions.
The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right to waive the restrictions on assessment and collection of the whole or any part of the deficiency by a signed notice in writing filed with the Tax Commissioner.
Source
- Laws 1967, c. 487, ยง 84, p. 1606.
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