77-2708.01 Depreciable repairs or parts for agricultural machinery or equipment; refund of sales or use taxes; procedure.
77-2708.01. Depreciable repairs or parts for agricultural machinery or equipment; refund of sales or use taxes; procedure.(1) Any purchaser of depreciable repairs or parts for agricultural machinery or equipment used in commercial agriculture may apply for a refund of all of the Nebraska sales or use taxes and all of the local option sales or use taxes paid on the repairs or parts.(2) The purchaser shall file a claim within three years after the date of purchase with the Tax Commissioner pursuant to section 77-2708. The information provided on a tax refund claim allowed under this section may be disclosed to any other tax official of this state. SourceLaws 1992, LB 1063, § 181; Laws 1992, Second Spec. Sess., LB 1, § 154; Laws 1992, Fourth Spec. Sess., LB 1, § 29; Laws 1993, LB 345, § 57; Laws 2003, LB 282, § 72.