An intermediate care facility for persons with developmental disabilities that has paid a tax that is not required by section 68-1803 may file a claim for refund with the department. The department may by rule and regulation establish procedures for filing and consideration of such claims.
Neb. Rev. Stat. § 68-1808
Refund; procedure
Laws 2004, LB 841, § 9; Laws 2013, LB23, § 24.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.