Neb. Rev. Stat. § 77-2799
Current with changes from the 2024 legislative session enacted on or before 4/18/2024
No suit shall be maintained for the recovery of any income tax imposed by the provisions of the Nebraska Revenue Act of 1967 alleged to have been erroneously paid until a claim for refund has been filed with the Tax Commissioner as provided in section 77-2795 and the Tax Commissioner has denied the refund.
Neb. Rev. Stat. § 77-2799