77-2795. Income tax; claim for refund; grounds; state; oral hearing.
46 words·~1 min read·
/ne/chapter-77/77-2795A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Every claim for refund shall be filed with the Tax Commissioner in writing and shall state the specific grounds upon which it is founded. The Tax Commissioner shall grant the taxpayer or his authorized representative an opportunity for an oral hearing if the taxpayer so requests.