77-2106.02 Tax; refund; Tax Commissioner; issue certificate; effect. - Nebraska Statutes

77-2106.02. Tax; refund; Tax Commissioner; issue certificate; effect.The Tax Commissioner, upon satisfactory proof rendered to him or her of the overpayment of transfer tax in any case, shall issue a certificate of the amount of such overpayment and the party entitled to a refund on account of such overpayment. Such certificate shall constitute prima facie evidence of such overpayment and the person or persons entitled to a refund on account of such payment. SourceLaws 1949, c. 243, § 3, p. 659; Laws 1992, LB 1004, § 12.