Nebraska Statutes 77-4020. Final decision; notification; appeal
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Within a reasonable time after the hearing pursuant to section 77-4019, the Tax Commissioner shall make a final decision or final determination and notify the licensee or certified manufacturer by mail of such decision or determination. If any tax or additional tax becomes due, such notice shall be accompanied by a demand for payment of any tax due. A licensee or certified manufacturer may appeal the decision of the Tax Commissioner, and the appeal shall be in accordance with the Administrative Procedure Act.
Terms Used In Nebraska Statutes 77-4020
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.