Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)

Neb. Rev. Stat. § 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

Last amended: Source Laws 1949, c. 243, § 3, p. 659; Laws 1992, LB 1004, § 12. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved.

Source: official text