Unless specifically provided for in the Nebraska Revenue Act of 1967, after any period of limitations fixed by such act, the Tax Commissioner may destroy obsolete returns.
Neb. Rev. Stat. § 77-27,134
Tax Commissioner; destroy obsolete returns, when
Laws 1967, c. 487, § 134, p. 1637.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.