Nebraska Statutes 77-2106.02. Tax; refund; Tax Commissioner; issue certificate; effect
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The Tax Commissioner, upon satisfactory proof rendered to him or her of the overpayment of transfer tax in any case, shall issue a certificate of the amount of such overpayment and the party entitled to a refund on account of such overpayment. Such certificate shall constitute prima facie evidence of such overpayment and the person or persons entitled to a refund on account of such payment.
Source
- Laws 1949, c. 243, § 3, p. 659;
- Laws 1992, LB 1004, § 12.
Terms Used In Nebraska Statutes 77-2106.02
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Person: shall include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801