There is a newer version
of
this Statute
2017 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-4310.02 Overpayment of tax; Tax Commissioner; powers and duties; stamps, nonreturnable.
Universal Citation: NE Code § 77-4310.02 (2017)
77-4310.02. Overpayment of tax; Tax Commissioner; powers and duties; stamps, nonreturnable.
(1) If the Tax Commissioner determines that any tax imposed by sections 77-4301 to 77-4316 has been paid more than once or has been erroneously or illegally collected or computed, the Tax Commissioner shall set forth that fact in his or her records and the amount collected may be refunded to the person by whom it was paid or his or her successors, administrators, or executors.
(2) No stamps that have been issued under such sections by the department can be returned.
(3) The Tax Commissioner may waive all or part of any penalties provided by such sections but may not waive interest on delinquent amounts.
Source
- Laws 1991, LB 773, ยง 38.
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.
