Income tax; deficiency; waive restrictions.

  1. Law
  2. Nebraska Revised Statutes
  3. Revenue and Taxation
  4. Income tax; deficiency; waive restrictions.

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77-2784. Income tax; deficiency; waive restrictions.

The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right to waive the restrictions on assessment and collection of the whole or any part of the deficiency by a signed notice in writing filed with the Tax Commissioner.

Source

  • Laws 1967, c. 487, § 84, p. 1606.


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