Nebraska § 48-660 Combined tax or interest; adjustments; refunds

Nebraska Statutes

§ 48-660 — Combined tax or interest; adjustments; refunds

Nebraska·Ch. 48 Labor

If more than the correct amounts of combined tax or interest are collected, then, under rules and regulations made under section  48-607 , proper adjustments with respect thereto shall be made, without interest, in connection with subsequent combined tax. If such adjustment cannot be made within a reasonable time, the commissioner shall refund the excess from the appropriate fund. Applications for adjustments or refunds shall be made within four years after the date of such overcollection.

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If more than the correct amounts of combined tax or interest are collected, then, under rules and regulations made under section 48-607 , proper adjustments with respect thereto shall be made, without interest, in connection with subsequent combined tax. If such adjustment cannot be made within a reasonable time, the commissioner shall refund the excess from the appropriate fund. Applications for adjustments or refunds shall be made within four years after the date of such overcollection.

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Legislative History

Source: Laws 1937, c. 108, § 14, p. 399; Laws 1939, c. 56, § 11, p. 251; C.S.Supp.,1941, § 48-713; R.S.1943, § 48-660; Laws 1945, c. 115, § 7, p. 386; Laws 1985, LB 339, § 41; Laws 1994, LB 1337, § 18.