The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right to waive the restrictions on assessment and collection of the whole or any part of the deficiency by a signed notice in writing filed with the Tax Commissioner.
Neb. Rev. Stat. § 77-2784
Income tax; deficiency; waive restrictions
Laws 1967, c. 487, § 84, p. 1606.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.