77-4020 Final decision; notification; appeal. - Nebraska Statutes

77-4020. Final decision; notification; appeal.Within a reasonable time after the hearing pursuant to section 77-4019, the Tax Commissioner shall make a final decision or final determination and notify the licensee by registered or certified mail of such decision or determination. If any tax or additional tax becomes due, such notice shall be accompanied by a demand for payment of any tax due. A licensee may appeal the decision of the Tax Commissioner, and the appeal shall be in accordance with the Administrative Procedure Act. SourceLaws 1987, LB 730, § 20; Laws 1988, LB 352, § 162. Cross ReferencesAdministrative Procedure Act, see section 84-920.