State Codes and Statutes

State Codes and Statutes

Statutes > Nebraska > Chapter77 > 77-1778

77-1778. Tax refund; file claim; when.When any person believes that he or she has made payment of a tax or any penalty or interest that is in excess of his or her tax liability for any reason, he or she may file a claim with the Tax Commissioner for a refund of such overpayment. SourceLaws 1987, LB 523, § 37.