Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)
Neb. Rev. Stat. § 77-2799
Income tax; claim for refund; filing required; action
Official textnebraskalegislature.gov
No suit shall be maintained for the recovery of any income tax imposed by the provisions of the Nebraska Revenue Act of 1967 alleged to have been erroneously paid until a claim for refund has been filed with the Tax Commissioner as provided in section 77-2795 and the Tax Commissioner has denied the refund
Source: view the official text
In this chapter (40 sections)
- 77-2731 · Income tax; taxpayer; resident of more than one state; tax;…
- 77-2732 · Married persons; separate federal returns; joint returns; how…
- 77-2733 · Income tax; nonresident; income in Nebraska; method of…
- 77-2733.01 · Partial-year resident; determination of income
- 77-2734 · Repealed
- 77-2784 · Income tax; deficiency; waive restrictions
- 77-2785 · Income tax; assessment; deficiency; date
- 77-2786 · Deficiency determination; notice; limitation; extension of…
- 77-2787 · Income tax; erroneous refund; deficiency; limitation
- 77-2788 · Income tax; delinquency; interest
- 77-2789 · Income tax; failure to file return; penalty
- 77-2790 · Income tax; deficiency; interest; failure to report or file;…
- 77-2791 · Income tax; overpayment; refund; credit; Tax Commissioner;…
- 77-2792 · Income tax; Tax Commissioner; abate unpaid assessment; waive…
- 77-2793 · Claim for credit or refund; limitation
- 77-2794 · Income tax; overpayment; interest
- 77-2795 · Income tax; claim for refund; grounds; state; oral hearing
- 77-2796 · Income tax; Tax Commissioner; claim for refund; denial; notice
- 77-2797 · Income tax; Tax Commissioner; refund claim; notice of action;…
- 77-2798 · Income tax; claim for refund; action; where brought
- 77-2799 · Income tax; claim for refund; filing required; action
- 77-2801 · Property; unpaid taxes; sale; when
- 77-2802 · Property; unpaid taxes; governing body; certify to county…
- 77-2803 · Property; unpaid taxes; sale; date
- 77-2804 · Property; unpaid taxes; sale; notice; procedure if no bid is…
- 77-2805 · Property; unpaid taxes; notice to state and political…
- 77-2806 · Property; unpaid taxes; sale; who may purchase
- 77-2807 · Property; unpaid taxes; sale; proceeds; disposition
- 77-2808 · Property; unpaid taxes and costs; cancellation; when
- 77-2809 · Property; unpaid taxes; sale; proceeds insufficient; special…
- 77-2901 · Nebraska Job Creation and Mainstreet Revitalization Act, how…
- 77-2902 · Terms, defined
- 77-2903 · Local preservation ordinance or resolution; approval
- 77-2904 · Credit; amount; claim; approval; procedure
- 77-2905 · Application for credits; form; contents; officer; review;…
- 77-2906 · Request for final approval; form; approval; when; department;…
- 77-3311 · Determination of domicile; election to invoke act; notice;…
- 77-3312 · Reciprocal application
- 77-3313 · Terms, defined
- 77-3314 · Act, how interpreted