Neb. Rev. Stat. § 77-1781
Current with changes from the 2024 legislative session enacted on or before 4/18/2024
The denial, in whole or in part, of a claim for refund shall be considered a final action of the Tax Commissioner. The denial may be appealed, and the appeal shall be in accordance with the Administrative Procedure Act.
Neb. Rev. Stat. § 77-1781