§ 77-2796 — Income tax; Tax Commissioner; claim for refund; denial; notice

If
the Tax Commissioner disallows a claim for refund, he or she shall notify
the taxpayer accordingly. The action of the Tax Commissioner denying a claim
for refund is final upon the expiration of thirty days after the date
when he or she mails notice of his or her action to the taxpayer unless within
this period the taxpayer seeks review of the Tax Commissioner's determination
as hereinafter provided.

Legislative History

Source: Laws 1967, c. 487, § 96, p. 1617; Laws 2008, LB914, § 15; Laws 2010, LB879, § 15.