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

Nebraska Statutes

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

Nebraska § 48-660

Ch. 48Labor

This text of Nebraska § 48-660 (Combined tax or interest; adjustments; refunds) 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. § 48-660 (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.

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.