Nebraska Revised Statute 77-2799

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Chapter 77

77-2799.

Income tax; claim for refund; filing required; action.

No suit shall be maintained for the recovery of any income tax imposed by the provisions of the Nebraska Revenue Act of 1967 alleged to have been erroneously paid until a claim for refund has been filed with the Tax Commissioner as provided in section 77-2795 and the Tax Commissioner has denied the refund.

Source

  • Laws 1967, c. 487, § 99, p. 1617.