Nebraska Statutes 77-2796. Income tax;Tax Commissioner; claim for refund; denial; notice
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If the Tax Commissioner disallows a claim for refund, he or she shall notify the taxpayer accordingly. The action of the Tax Commissioner denying a claim for refund is final upon the expiration of thirty days after the date when he or she mails notice of his or her action to the taxpayer unless within this period the taxpayer seeks review of the Tax Commissioner’s determination as hereinafter provided.
Terms Used In Nebraska Statutes 77-2796
- 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 Nebraska Statutes 77-2701.41