Except in cases involving the proposed assessment of a deficiency, any taxpayer who claims that the income tax he has paid under the Nebraska Revenue Act of 1967 is void in whole or in part, may bring an action, upon the grounds set forth in his claim for refund, against the Tax Commissioner for recovery of the whole or any part of the amount paid. Such suit against the Tax Commissioner may be instituted in a district court of Nebraska of appropriate jurisdiction where the taxpayer resides or in the district court of Lancaster County.
Neb. Rev. Stat. § 77-2798
Income tax; claim for refund; action; where brought
Applied in 3 court decisions — leading case Livengood v. Nebraska State Patrol Retirement System (2007)
Most recently applied in Livengood v. Nebraska State Patrol Retirement System (March 2007)
Laws 1967, c. 487, § 98, p. 1617.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.