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

Nebraska Statutes

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

Nebraska § 77-2796

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2796 (Income tax; Tax Commissioner; claim for refund; denial; 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. § 77-2796 (2026).

Text

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.

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