Neb. Admin. Code § 316-33-015 — Appeals

015.01 Any person aggrieved by a final decision in a contested case is entitled to judicial review under the Administrative Procedure Act or to resort to such other means of review as may be provided by law. 015.02 Parties desiring to appeal a final order of the Tax Commissioner must file a petition for review in the appropriate district court within 30 days after the service of the final order of the Tax Commissioner. The period for appeal commences to run from the date of service of the notification of a determination by the Tax Commissioner to the parties or their attorneys of record. Service of the petition and summons must be made in accordance with Nebraska law. 015.02A Except as provided in subsections 015.02B and 015.02C, parties desiring to appeal a final order must file the petition for review in the district court of the county where the action was taken. 015.02B Except as provided in subsection 015.02C, parties desiring to appeal a final order of the Tax Commissioner issued under the Revenue Act must file the petition for review in the district court of Lancaster County. 015.02C Parties desiring to appeal a final order of the Tax Commissioner denying an income tax refund claim may file the petition for review in the district court where the taxpayer resides or the district court of Lancaster County. (Section 9-624, R.R.S., 2007, sections 77-1781, 77-2780, 77-2796, 77-2798, 77-27,127, and 77-27,128, R.R.S. 2009, section 84-919, R.R.S. 2008, and section 84-917, R.S. Supp. 2009. January 30, 2010) Back to Top Resources Useful Links Legal Information IRS Information Motor Fuels Nebraska Lottery Charitable Gaming Contact Nebraska Department of Revenue PO Box 94818 Lincoln, NE 68509-4818 402-471-5729 800-742-7474 NE and IA Contact Us Other Locations Norfolk, NE North Platte, NE Omaha, NE © 2026 State of Nebraska Powered by Tyler Technologies Nebraska.gov Policies Login