The Tax Commissioner shall mail a notice of action on any refund claim within six months after the claim is filed. The taxpayer may, prior to notice of action on the refund claim, consider the claim disallowed.
Neb. Rev. Stat. § 77-2797
Income tax; Tax Commissioner; refund claim; notice of action; limitation; effect
Laws 1967, c. 487, § 97, p. 1617.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.