Neb. Rev. Stat. § 77-2780

Income tax; Tax Commissioner; action on taxpayer's protest; when final

Laws 1967, c. 487, § 80, p. 1605; Laws 1993, LB 345, § 65; Laws 1994, LB 977, § 18; Laws 2008, LB914, § 12; Laws 2009, LB165, § 14.

The action of the Tax Commissioner on the taxpayer's protest shall be final upon the expiration of thirty days after the date when the Tax Commissioner mails notice of his or her action to the taxpayer unless within this period the taxpayer seeks review of the Tax Commissioner's determination as provided in the Nebraska Revenue Act of 1967.

Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.