77-2797. Income tax; Tax Commissioner; refund claim; notice of action; limitation; effect.
37 words·~1 min read·
/ne/chapter-77/77-2797A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The Tax Commissioner shall mail a notice of action on any refund claim within six months after the claim is filed. The taxpayer may, prior to notice of action on the refund claim, consider the claim disallowed.