Nebraska Statutes

§ 77-2777 — Income tax; deficiency; notice

Nebraska § 77-2777
JurisdictionNebraska
Ch. 77Revenue and Taxation

This text of Nebraska § 77-2777 (Income tax; deficiency; notice) 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. § 77-2777 (2026).

Text

Sixty days after the date on which it was mailed, or one hundred fifty days if the taxpayer is outside the United States, a notice of proposed assessment of a deficiency shall constitute a final assessment of the amount of tax specified together with interest, additions to tax, and penalties except only for such amounts as to which the taxpayer has filed a protest with the Tax Commissioner.

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Legislative History

Source: Laws 1967, c. 487, § 77, p. 1605; Laws 1993, LB 345, § 63; Laws 1994, LB 977, § 16; Laws 2008, LB914, § 10.

Nearby Sections

15
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Bluebook (online)
Nebraska § 77-2777, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/77-2777.