Nebraska § 77-1779 Tax refund; claim; contents; form

Nebraska Statutes

§ 77-1779 — Tax refund; claim; contents; form

Nebraska § 77-1779

Ch. 77Revenue and Taxation

This text of Nebraska § 77-1779 (Tax refund; claim; contents; form) 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. § 77-1779 (2026).

Text

(1)A claim for a refund shall be in writing and filed with the Tax Commissioner within three years of the date (a) on which the overpayment was made or (b) on which the tax was required to be paid, whichever is later.

(2)The claim shall state the reason for the overpayment and the amount of refund or credit requested.

(3)The Tax Commissioner may prescribe the necessary forms for the filing of a claim for refund.

(4)An amended return reducing the amount of the liability and containing an explanation of the reduction shall constitute a refund claim.

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(1) A claim for a refund shall be in writing and filed with the Tax Commissioner within three years of the date (a) on which the overpayment was made or (b) on which the tax was required to be paid, whichever is later.
(2) The claim shall state the reason for the overpayment and the amount of refund or credit requested.
(3) The Tax Commissioner may prescribe the necessary forms for the filing of a claim for refund.
(4) An amended return reducing the amount of the liability and containing an explanation of the reduction shall constitute a refund claim.