Nebraska § 77-4020 Final decision; notification; appeal

Nebraska Statutes

§ 77-4020 — Final decision; notification; appeal

Nebraska § 77-4020

Ch. 77Revenue and Taxation

This text of Nebraska § 77-4020 (Final decision; notification; appeal) 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. § 77-4020 (2026).

Text

Within a reasonable time after the hearing pursuant to section  77-4019 , the Tax Commissioner shall make a final decision or final determination and notify the licensee or certified manufacturer by mail of such decision or determination. If any tax or additional tax becomes due, such notice shall be accompanied by a demand for payment of any tax due. A licensee or certified manufacturer may appeal the decision of the Tax Commissioner, and the appeal shall be in accordance with the Administrative Procedure Act.

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Within a reasonable time after the hearing pursuant to section 77-4019 , the Tax Commissioner shall make a final decision or final determination and notify the licensee or certified manufacturer by mail of such decision or determination. If any tax or additional tax becomes due, such notice shall be accompanied by a demand for payment of any tax due. A licensee or certified manufacturer may appeal the decision of the Tax Commissioner, and the appeal shall be in accordance with the Administrative Procedure Act.

Legislative History

Source: Laws 1987, LB 730, § 20; Laws 1988, LB 352, § 162; Laws 2012, LB727, § 51; Laws 2024, LB1204, § 35. Cross References: Administrative Procedure Act, see section 84-920.