Neb. Rev. Stat. § 77-27,100
Current with changes from the 2024 legislative session enacted on or before 4/18/2024
The action authorized in section 77-2798 shall be filed within three years from the last date prescribed for filing the return or within one year from the date the tax was paid, or within thirty days after the denial of a claim for refund by the Tax Commissioner.
Neb. Rev. Stat. § 77-27,100