77-1778. Tax refund; file claim; when.
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/ne/chapter-77/77-1778A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
When any person believes that he or she has made payment of a tax or any penalty or interest that is in excess of his or her tax liability for any reason, he or she may file a claim with the Tax Commissioner for a refund of such overpayment.