Nebraska Statutes

§ 77-2799 — Income tax; claim for refund; filing required; action

Nebraska § 77-2799
JurisdictionNebraska
Ch. 77Revenue and Taxation

This text of Nebraska § 77-2799 (Income tax; claim for refund; filing required; action) 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. § 77-2799 (2026).

Text

No suit shall be maintained for the recovery of any income tax imposed by the provisions of the Nebraska Revenue Act of 1967 alleged to have been erroneously paid until a claim for refund has been filed with the Tax Commissioner as provided in section 77-2795 and the Tax Commissioner has denied the refund.

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Legislative History

Source: Laws 1967, c. 487, § 99, p. 1617.

Nearby Sections

15
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Bluebook (online)
Nebraska § 77-2799, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/77-2799.