Neb. Rev. Stat. § 77-1778
Current with changes from the 2024 legislative session enacted on or before 4/18/2024
When any person believes that he or she has made payment of a tax or any penalty or interest that is in excess of his or her tax liability for any reason, he or she may file a claim with the Tax Commissioner for a refund of such overpayment.
Neb. Rev. Stat. § 77-1778