Nebraska § 77-4016 Failure to
file return; return and assessment by Tax Commissioner; notice

Nebraska Statutes

§ 77-4016 — Failure to file return; return and assessment by Tax Commissioner; notice

Nebraska § 77-4016

Ch. 77Revenue and Taxation

This text of Nebraska § 77-4016 (Failure to file return; return and assessment by Tax Commissioner; 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. § 77-4016 (2026).

Text

(1)If any licensee fails to file a return within the time prescribed, the Tax Commissioner may make a return for the licensee from his or her own knowledge and from such information as he or she can obtain through investigation and inspection or otherwise and shall assess a tax on such basis.

(2)Such tax shall be paid within ten days after the Tax Commissioner mails a written notice of the amount to the licensee. Any such return and assessment made by the Tax Commissioner on account of the failure of the licensee to make a return shall be deemed prima facie correct and valid, and the licensee shall have the burden of establishing that such return and assessment is incorrect or invalid in any action or proceeding based on such return and assessment.

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(1) If
any licensee fails to file a return within the time prescribed, the Tax Commissioner
may make a return for the licensee from his or her own knowledge and from
such information as he or she can obtain through investigation and inspection
or otherwise and shall assess a tax on such basis.
(2) Such tax shall be paid within ten days after the Tax
Commissioner mails a written notice of
the amount to the licensee. Any such return and assessment
made by the Tax Commissioner on account of the failure of the licensee to
make a return shall be deemed prima facie correct and valid, and the licensee
shall have the burden of establishing that such return and assessment is incorrect
or invalid in any action or proceeding based on such return and assessment.