Nebraska Statutes 77-2797. Income tax; Tax Commissioner; refund claim; notice of action; limitation; effect
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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.
Source
- Laws 1967, c. 487, § 97, p. 1617.
Terms Used In Nebraska Statutes 77-2797
- Action: shall include any proceeding in any court of this state. See Nebraska Statutes 49-801
- Tax Commissioner: means the Tax Commissioner of the State of Nebraska. See Nebraska Statutes 77-2701.40
- Taxpayer: means any person subject to a tax imposed by sections 77-2701 to 77-2713. See Nebraska Statutes 77-2701.41