Nebraska Statutes
§ 77-2106.02 — Tax; refund; Tax Commissioner; issue certificate; effect
Nebraska § 77-2106.02
JurisdictionNebraska
Ch. 77Revenue and Taxation
This text of Nebraska § 77-2106.02 (Tax; refund; Tax Commissioner; issue certificate; effect) 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. § 77-2106.02 (2026).
Text
The Tax Commissioner, upon satisfactory proof rendered to him or her of the overpayment of transfer tax in any case, shall issue a certificate of the amount of such overpayment and the party entitled to a refund on account of such overpayment. Such certificate shall constitute prima facie evidence of such overpayment and the person or persons entitled to a refund on account of such payment.
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Legislative History
Source: Laws 1949, c. 243, § 3, p. 659; Laws 1992, LB 1004, § 12.
Nearby Sections
15
§ 77-1001
Act, how cited§ 77-1003
Definitions, where found§ 77-1004
Tax terms, meaning§ 77-1005
Approved cost, defined§ 77-1006
Approved project, defined§ 77-1007
Cultural development, defined§ 77-1008
Destination dining, defined§ 77-101
Definitions, where found§ 77-1010
Entitlement period, defined§ 77-1011
Full-service restaurant, defined§ 77-1012
Historical redevelopment, defined§ 77-1013
Investment, defined§ 77-1014
Lodging, definedCite This Page — Counsel Stack
Bluebook (online)
Nebraska § 77-2106.02, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/77-2106.02.