77-1781 Tax refund; denial; appeal.
77-1781. Tax refund; denial; appeal.The denial, in whole or in part, of a claim for refund shall be considered a final action of the Tax Commissioner. The denial may be appealed, and the appeal shall be in accordance with the Administrative Procedure Act. SourceLaws 1987, LB 523, § 40; Laws 1988, LB 352, § 158. Cross ReferencesAdministrative Procedure Act, see section 84-920.