77-2610. Stamps; redemption by Tax Commissioner; errors; adjust.
147 words·~1 min read·
/ne/chapter-77/77-2610A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Upon the written request of the original purchaser thereof and upon the return of any unused stamps, the Tax Commissioner shall redeem such stamps. The Tax Commissioner shall prepare a voucher showing the amount of such returned unused stamps and shall cause to be drawn a warrant upon the State Treasurer for such amount in favor of the person returning such unused stamps. The refunds shall be paid from the various funds named in section 77-2602 in the same proportions as the proceeds of the tax are allocated. By the terms of sections 77-2601 to 77-2615 , the Tax Commissioner and the State Treasurer are specifically authorized to adjust all errors in payments for unused stamps.
This act which includes sections 77-2602, 77-2610, 77-2616, and 85-1,100 is valid under the Constitutions of Nebraska and the United States. Sandberg v. State, 188 Neb. 335, 196 N.W.2d 501 (1972).