66-1407. Excess tax paid; credit.
47 words·~1 min read·
/ne/chapter-66/66-1407A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any licensee paying more tax than is required during the course of a reporting period shall be permitted a credit against future tax liability for the excess tax paid. Upon request, this credit may be refunded to the licensee by the director in accordance with the agreement.