Nebraska Revised Statute 77-2106.02

Chapter 77

77-2106.02.

Tax; refund; Tax Commissioner; issue certificate; effect.

The Tax Commissioner, upon satisfactory proof rendered to him or her of the overpayment of transfer tax in any case, shall issue a certificate of the amount of such overpayment and the party entitled to a refund on account of such overpayment. Such certificate shall constitute prima facie evidence of such overpayment and the person or persons entitled to a refund on account of such payment.

Source

  • Laws 1949, c. 243, § 3, p. 659;
  • Laws 1992, LB 1004, § 12.