The denial, in whole or in part, of a claim for refund shall be considered a final action of the Tax Commissioner. The denial may be appealed, and the appeal shall be in accordance with the Administrative Procedure Act.
Neb. Rev. Stat. § 77-1781
Tax refund; denial; appeal
Applied in 2 court decisions — leading case Jones v. State, Dept. of Revenue (1995)
Most recently applied in Northwall v. State, Dept. of Revenue (January 2002)
Laws 1987, LB 523, § 40; Laws 1988, LB 352, § 158.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.