Nebraska Statutes 77-27,100. Income tax;claim for refund; limitation
Current as of: 2023 | Check for updates
|
Other versions
The action authorized in section 77-2798 shall be filed within three years from the last date prescribed for filing the return or within one year from the date the tax was paid, or within thirty days after the denial of a claim for refund by the Tax Commissioner.
Source
- Laws 1967, c. 487, § 100, p. 1617;
- Laws 2008, LB914, § 16;
- Laws 2010, LB879, § 16.
Terms Used In Nebraska Statutes 77-27,100
- 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
- Year: shall mean calendar year. See Nebraska Statutes 49-801