Neb. Rev. Stat. § 77-2114 — Tax filing; Tax Commissioner; powers and duties; failure to file; penalty

(1) Within thirty days after a transfer tax return or the federal determination is filed pursuant to section 77-2113 , whichever is later, the Tax Commissioner shall examine it to determine the correct amount of tax. (a) If the Tax Commissioner finds that the amount of tax on the return is less than the correct amount, he or she shall notify the person required to file a transfer tax return of the amount of the deficiency proposed to be assessed. The pertinent provisions of section 77-2709 shall be applicable in the assessment of such proposed deficiencies. (b) If the Tax Commissioner finds that the tax paid is more than the correct amount, he or she shall notify the person required to file a transfer tax return of the amount and refund the difference to the person who paid the tax. (c) If the Tax Commissioner finds that the correct amount of tax has been paid or that no tax is due, he or she shall certify the same to the person required to file a transfer tax return. (2) If a person required to file a transfer tax return fails to file the tax return as required under section 77-2113 , the Tax Commissioner or his or her legal representative may apply to the judge of the county court which has jurisdiction over the decedent's or transferor's property for an order directing such person to file the required return. If the person fails to file or refuses to obey such order, he or she shall be guilty of contempt of court