Every claim for refund shall be filed with the Tax Commissioner in writing and shall state the specific grounds upon which it is founded. The Tax Commissioner shall grant the taxpayer or his authorized representative an opportunity for an oral hearing if the taxpayer so requests.
Neb. Rev. Stat. § 77-2795
Income tax; claim for refund; grounds; state; oral hearing
Applied in 2 court decisions — leading case Hoiengs v. County of Adams (1994)
Most recently applied in Hoiengs v. County of Adams (May 1994)
Laws 1967, c. 487, § 95, p. 1617.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.