§ 76-908 — Documentary stamp tax; refund; procedure

Any person paying
the documentary stamp tax imposed by section 76-901 may claim a refund if
the payment of such tax was (1) the result of a misunderstanding or honest
mistake of the taxpayer, (2) the result of a clerical error on the part of
the register of deeds or the taxpayer, or (3) invalid for any reason. Within
two years after payment of such tax, the taxpayer shall file in the office
of the register of deeds of the county in which the tax was paid a written
claim on a form prescribed by the Tax Commissioner and evidence in support
thereof, stating the reason for the claim. The register of deeds shall, within
thirty days after such filing, make a recommendation of approval or denial
and forward the recommendation together with a copy of the claim and evidence
filed to the Tax Commissioner. Within thirty days after the forwarding of
such recommendation the Tax Commissioner shall, upon consideration of the
recommendation of the register of deeds and the claim and evidence filed by
the taxpayer, render his or her decision approving or rejecting the claim
for a refund in whole or in part. A copy of the decision of the Tax Commissioner
shall be mailed to the register of
deeds and to the last-known address of the taxpayer within ten days after the
decision is rendered. Upon approval by the Tax Commissioner of a refund for
all or a portion of the documentary stamp tax paid, the register of deeds
is authorized to make such refund from the currently collected documentary
stamp tax funds presently in the office of the register of deeds. A taxpayer
denied a refund under this section, in whole or in part, may appeal the decision
of the Tax Commissioner, and the appeal shall be in accordance with the Administrative
Procedure Act.

Legislative History

Source: Laws 1981, LB 179, § 2; Laws 1988, LB 352, § 148; Laws 2012, LB727, § 27. Cross References: Administrative Procedure Act, see section 84-920.