Nebraska Revised Statute 77-1778
Chapter 77 Section 1778
Tax refund; file claim; when.
When any person believes that he or she has made payment of a tax or any penalty or interest that is in excess of his or her tax liability for any reason, he or she may file a claim with the Tax Commissioner for a refund of such overpayment.
- Laws 1987, LB 523, § 37.