Nebraska Statutes 77-1779. Tax refund; claim; contents; form
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(1) A claim for a refund shall be in writing and filed with the Tax Commissioner within three years of the date (a) on which the overpayment was made or (b) on which the tax was required to be paid, whichever is later.
Terms Used In Nebraska Statutes 77-1779
- State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801
(2) The claim shall state the reason for the overpayment and the amount of refund or credit requested.
(3) The Tax Commissioner may prescribe the necessary forms for the filing of a claim for refund.
(4) An amended return reducing the amount of the liability and containing an explanation of the reduction shall constitute a refund claim.