Nebraska § 77-2610 Stamps; redemption
by Tax Commissioner; errors; adjust

Nebraska Statutes

§ 77-2610 — Stamps; redemption by Tax Commissioner; errors; adjust

Nebraska § 77-2610

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2610 (Stamps; redemption by Tax Commissioner; errors; adjust) 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. § 77-2610 (2026).

Text

Upon the
written request of the original purchaser thereof and upon the return of any
unused stamps, the Tax Commissioner shall redeem such stamps. The Tax Commissioner
shall prepare a voucher showing the amount of such returned unused stamps
and shall cause to be drawn a warrant upon the State Treasurer for such amount
in favor of the person returning such unused stamps. The refunds shall be
paid from the various funds named in section  77-2602  in the same proportions
as the proceeds of the tax are allocated. By the terms of sections  77-2601 
to  77-2615 , the Tax Commissioner and the State Treasurer are specifically
authorized to adjust all errors in payments for unused stamps.

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Upon the
written request of the original purchaser thereof and upon the return of any
unused stamps, the Tax Commissioner shall redeem such stamps. The Tax Commissioner
shall prepare a voucher showing the amount of such returned unused stamps
and shall cause to be drawn a warrant upon the State Treasurer for such amount
in favor of the person returning such unused stamps. The refunds shall be
paid from the various funds named in section 77-2602 in the same proportions
as the proceeds of the tax are allocated. By the terms of sections 77-2601
to 77-2615 , the Tax Commissioner and the State Treasurer are specifically
authorized to adjust all errors in payments for unused stamps.

Legislative History

Source: Laws 1947, c. 267, § 10, p. 864; Laws 1959, c. 353, § 7, p. 1246; Laws 1965, c. 501, § 4, p. 1597; Laws 1965, c. 459, § 20, p. 1462; Laws 1969, c. 645, § 11, p. 2562; Laws 1971, LB 87, § 3; Laws 2011, LB590, § 31. Annotations: This act which includes sections 77-2602, 77-2610, 77-2616, and 85-1,100 is valid under the Constitutions of Nebraska and the United States. Sandberg v. State, 188 Neb. 335, 196 N.W.2d 501 (1972).