77-1778 Tax refund; file claim; when. - Nebraska Statutes

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.