Find Laws Find Lawyers Free Legal Forms USA State Laws

NEBRASKA STATUTES AND CODES

77-2798 Income tax; claim for refund; action; where brought.

77-2798. Income tax; claim for refund; action; where brought.Except in cases involving the proposed assessment of a deficiency, any taxpayer who claims that the income tax he has paid under the Nebraska Revenue Act of 1967 is void in whole or in part, may bring an action, upon the grounds set forth in his claim for refund, against the Tax Commissioner for recovery of the whole or any part of the amount paid. Such suit against the Tax Commissioner may be instituted in a district court of Nebraska of appropriate jurisdiction where the taxpayer resides or in the district court of Lancaster County. SourceLaws 1967, c. 487, ยง 98, p. 1617. AnnotationsThis section does not apply when a taxpayer receives a proposed assessment of deficiency. Rather, the exclusive remedy to contest an income tax deficiency assessment is the filing of a written protest with the Tax Commissioner within 90 days of the date of the mailing of the proposed assessment of a deficiency pursuant to sections 77-27,127 and 77-27,128. If a timely protest is not filed by the taxpayer, the proposed assessment becomes final. Sack v. State, 259 Neb. 463, 610 N.W.2d 385 (2000).

Nebraska Forms by Issue

Nebraska Abortion Forms
Nebraska Business Forms
Nebraska Court Forms
> DUI
Nebraska Divorce Forms
Nebraska Family Forms
Nebraska Guardianship Forms
Nebraska Gun Forms
Nebraska Marriage Forms
Nebraska Name Change Forms
Nebraska Tax Forms

Nebraska Law

Nebraska State Laws
    > Nebraska Child Support
    > Nebraska Gun Laws
    > Nebraska Statute
Nebraska Tax
    > Nebraska State Tax
Nebraska Labor Laws
    > Nebraska Unemployment
Nebraska Agencies
    > Nebraska Department of Education
    > Nebraska Department of Revenue
    > Nebraska Department of Roads
    > Nebraska DMV
    > Nebraska State Patrol
    > Nebraska Workforce Development

Nebraska Court Map

Tips