Neb. Rev. Stat. §§ 77-2797

Current with changes through the 2024 First Special Legislative Session

Section 77-2797 - Income tax; Tax Commissioner; refund claim; notice of action; limitation; effect

The Tax Commissioner shall mail a notice of action on any refund claim within six months after the claim is filed. The taxpayer may, prior to notice of action on the refund claim, consider the claim disallowed.

Neb. Rev. Stat. §§ 77-2797

Laws 1967, c. 487, § 97, p. 1617.