Neb. Rev. Stat. § 77-2795
Current with changes from the 2024 legislative session enacted on or before 4/18/2024
Every claim for refund shall be filed with the Tax Commissioner in writing and shall state the specific grounds upon which it is founded. The Tax Commissioner shall grant the taxpayer or his authorized representative an opportunity for an oral hearing if the taxpayer so requests.
Neb. Rev. Stat. § 77-2795