77-2106.02. Tax; refund; Tax Commissioner; issue certificate; effect.
66 words·~1 min read·
/ne/chapter-77/77-2106-02A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The Tax Commissioner, upon satisfactory proof rendered to him or her of the overpayment of transfer tax in any case, shall issue a certificate of the amount of such overpayment and the party entitled to a refund on account of such overpayment. Such certificate shall constitute prima facie evidence of such overpayment and the person or persons entitled to a refund on account of such payment.