Nebraska § 21-328 Occupation tax; refund; procedure;
appeal

Nebraska Statutes

§ 21-328 — Occupation tax; refund; procedure; appeal

Nebraska § 21-328

Ch. 21Corporations and Other Companies

This text of Nebraska § 21-328 (Occupation tax; refund; procedure; appeal) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 21-328 (2026).

Text

Any corporation paying the occupation
tax imposed by section  21-303  or  21-306  may claim a refund if
the payment of such occupation tax was invalid
for any reason. The corporation shall file a written claim and any evidence
supporting the claim within two years after payment of such occupation
tax. The Secretary of State shall either approve or deny the claim
within thirty days after such filing. Any approved claims shall be paid out
of the General Fund. Appeal of a decision by the Secretary of State shall
be in accordance with the Administrative Procedure Act.

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Any corporation paying the occupation
tax imposed by section 21-303 or 21-306 may claim a refund if
the payment of such occupation tax was invalid
for any reason. The corporation shall file a written claim and any evidence
supporting the claim within two years after payment of such occupation
tax. The Secretary of State shall either approve or deny the claim
within thirty days after such filing. Any approved claims shall be paid out
of the General Fund. Appeal of a decision by the Secretary of State shall
be in accordance with the Administrative Procedure Act.