77-27,100 Income tax; claim for refund; limitation. - Nebraska Statutes

77-27,100. Income tax;claim for refund; limitation.The action authorizedin section 77-2798 shall be filed within three years from the last date prescribedfor filing the return or within one year from the date the tax was paid, orwithin thirty days after the denialof a claim for refund by the Tax Commissioner. SourceLaws 1967, c. 487, § 100, p. 1617; Laws 2008, LB914, § 16; Laws 2010, LB879, § 16.Operative Date: October 1, 2010