Nebraska Revised Statute 77-1781
Chapter 77 Section 1781
Tax refund; denial; appeal.
The denial, in whole or in part, of a claim for refund shall be considered a final action of the Tax Commissioner. The denial may be appealed, and the appeal shall be in accordance with the Administrative Procedure Act.
- Laws 1987, LB 523, § 40;
- Laws 1988, LB 352, § 158.
- Administrative Procedure Act, see section 84-920.