Neb. Rev. Stat. § 77-2623 — Tax return; deficiency; notification; delivery

(1) As soon as practicable after any return is filed, the Tax Commissioner shall examine the return. If the commissioner, in his or her judgment, finds that the return is incorrect and any amount of tax due from a stamping agent, wholesale dealer, or retail dealer who is subject to sections 77-2601 to 77-2622 and this section is unpaid, the commissioner shall notify such person of the deficiency. Such notice shall be delivered by mail or personal service. (2) Except as provided in subsection (3) of this section, a notice of a deficiency determination shall be personally served or mailed within three years after the later of: (a) The last day of the calendar month following the period for which the amount is proposed to be determined; or (b) The date the return was filed. (3) In the case of a person failing to make a return, filing a false or fraudulent return with the intent to evade sections 77-2601 to 77-2622 and this section, or omitting from a return an amount properly includable therein which is in excess of twenty-five percent of the amount of tax stated in the return, a notice of a deficiency determination shall be personally served within six years after the last day of the calendar month following the period for which the amount is proposed to be determined. (4) When, before the expiration of the time prescribed in this section for the mailing of a notice of a deficiency determination, both the Tax Commissioner and the person to be sent the notice have consented in writing to its mailing after such time, the notice of the deficiency determination may be mailed at any time prior to the expiration of the period agreed upon. The agreed-upon period may be extended by subsequent agreement, in writing, made before the expiration of the period previously agreed upon