Any licensee paying more tax than is required during the course of a reporting period shall be permitted a credit against future tax liability for the excess tax paid. Upon request, this credit may be refunded to the licensee by the director in accordance with the agreement.
Neb. Rev. Stat. § 66-1407
Excess tax paid; credit
Laws 1988, LB 836, § 7; Laws 1996, LB 1218, § 27.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.