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2021 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-2795 - Income tax; claim for refund; grounds; state; oral hearing.
Universal Citation:
NE Code § 77-2795 (2021)
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77-2795. Income tax; claim for refund; grounds; state; oral hearing.
Every claim for refund shall be filed with the Tax Commissioner in writing and shall state the specific grounds upon which it is founded. The Tax Commissioner shall grant the taxpayer or his authorized representative an opportunity for an oral hearing if the taxpayer so requests.
Source
- Laws 1967, c. 487, ยง 95, p. 1617.
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