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2017 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-4020 Final decision; notification; appeal.
Universal Citation: NE Code § 77-4020 (2017)
77-4020. Final decision; notification; appeal.
Within a reasonable time after the hearing pursuant to section 77-4019, the Tax Commissioner shall make a final decision or final determination and notify the licensee by mail of such decision or determination. If any tax or additional tax becomes due, such notice shall be accompanied by a demand for payment of any tax due. A licensee may appeal the decision of the Tax Commissioner, and the appeal shall be in accordance with the Administrative Procedure Act.
Source
- Laws 1987, LB 730, § 20;
- Laws 1988, LB 352, § 162;
- Laws 2012, LB727, § 51.
Cross References
- Administrative Procedure Act, see section 84-920.
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