Nebraska Statutes 77-27,101. Income tax; action for refund; judgment
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In any action for a refund, the court may render judgment for the taxpayer for any part of the tax, interest, penalties, or other amounts found to be erroneously paid, together with interest on the amount of the overpayment. The amount of any judgment against the Tax Commissioner shall first be credited against any taxes, interest, penalties, or other amounts due from the taxpayer under the tax laws of Nebraska and the remainder refunded.
Terms Used In Nebraska Statutes 77-27,101
- Action: shall include any proceeding in any court of this state. See Nebraska Statutes 49-801
- Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
- 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 Nebraska Statutes 77-2701.41