Tax refund; denial; appeal.

  1. Law
  2. Nebraska Revised Statutes
  3. Revenue and Taxation
  4. Tax refund; denial; appeal.

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77-1781. Tax refund; denial; appeal.

The denial, in whole or in part, of a claim for refund shall be considered a final action of the Tax Commissioner. The denial may be appealed, and the appeal shall be in accordance with the Administrative Procedure Act.

Source

  • Laws 1987, LB 523, § 40;
  • Laws 1988, LB 352, § 158.

Cross References

  • Administrative Procedure Act, see section 84-920.


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