Nebraska Statutes
§ 77-1778 — Tax refund; file claim; when
Nebraska·Ch. 77 Revenue and Taxation
When any person believes that he or she has made payment of a tax or any penalty or interest that is in excess of his or her tax liability for any reason, he or she may file a claim with the Tax Commissioner for a refund of such overpayment.
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Legislative History
Source: Laws 1987, LB 523, § 37.
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