Nebraska § 21-330 Corporations; excess payment; refund

Nebraska Statutes

§ 21-330 — Corporations; excess payment; refund

Nebraska § 21-330

Ch. 21Corporations and Other Companies

This text of Nebraska § 21-330 (Corporations; excess payment; refund) 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. § 21-330 (2026).

Text

Any corporation which has paid occupation tax
in excess of the proper amount of the occupation tax imposed in sections  21-301 
to  21-330  shall be entitled to
a refund of such excess payment. Claims for refund shall be filed with the
Secretary of State or may be submitted by the Secretary of State based on
his or her own investigation. If approved or submitted by the Secretary of
State, the claim shall be forwarded to the State Treasurer for payment from
the General Fund. The Secretary of State shall not refund any excess occupation tax payment if
five years have passed from the date of the excess payment.

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Any corporation which has paid occupation tax
in excess of the proper amount of the occupation tax imposed in sections 21-301
to 21-330 shall be entitled to
a refund of such excess payment. Claims for refund shall be filed with the
Secretary of State or may be submitted by the Secretary of State based on
his or her own investigation. If approved or submitted by the Secretary of
State, the claim shall be forwarded to the State Treasurer for payment from
the General Fund. The Secretary of State shall not refund any excess occupation tax payment if
five years have passed from the date of the excess payment.

Legislative History

Source: Laws 1991, LB 829, § 25; Laws 1992, Fourth Spec. Sess., LB 1, § 1; Laws 1993, LB 345, § 1; Laws 1995, LB 182, § 21; Laws 2003, LB 524, § 15; Laws 2006, LB 647, § 3; Laws 2014, LB749, § 261.