77-1781. Tax refund; denial; appeal.
39 words·~1 min read·
/ne/chapter-77/77-1781A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The denial, in whole or in part, of a claim for refund shall be considered a final action of the Tax Commissioner. The denial may be appealed, and the appeal shall be in accordance with the Administrative Procedure Act.