77-2784. Income tax; deficiency; waive restrictions.
47 words·~1 min read·
/ne/chapter-77/77-2784A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right to waive the restrictions on assessment and collection of the whole or any part of the deficiency by a signed notice in writing filed with the Tax Commissioner.