Excess tax paid; credit.

1. Law
2. Nebraska Revised Statutes
3. Oils, Fuels, and Energy
4. Excess tax paid; credit.

66-1407. Excess tax paid; credit.

Any licensee paying more tax than is required during the course of a reporting period shall be permitted a credit against future tax liability for the excess tax paid. Upon request, this credit may be refunded to the licensee by the director in accordance with the agreement.

Source

• Laws 1988, LB 836, § 7;
• Laws 1996, LB 1218, § 27.

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