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2018 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-2106.02 Tax; refund; Tax Commissioner; issue certificate; effect.
Universal Citation: NE Code § 77-2106.02 (2018)
77-2106.02. Tax; refund; Tax Commissioner; issue certificate; effect.
The Tax Commissioner, upon satisfactory proof rendered to him or her of the overpayment of transfer tax in any case, shall issue a certificate of the amount of such overpayment and the party entitled to a refund on account of such overpayment. Such certificate shall constitute prima facie evidence of such overpayment and the person or persons entitled to a refund on account of such payment.
Source
- Laws 1949, c. 243, § 3, p. 659;
- Laws 1992, LB 1004, § 12.
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