77-2796 Income tax; Tax Commissioner; claim for refund; denial; notice.
77-2796. Income tax;Tax Commissioner; claim for refund; denial; notice.Ifthe Tax Commissioner disallows a claim for refund, he or she shall notifythe taxpayer accordingly. The action of the Tax Commissioner denying a claimfor refund is final upon the expiration of thirty days after the datewhen he or she mails notice of his or her action to the taxpayer unless withinthis period the taxpayer seeks review of the Tax Commissioner's determinationas hereinafter provided. SourceLaws 1967, c. 487, § 96, p. 1617; Laws 2008, LB914, § 15; Laws 2010, LB879, § 15.Operative Date: October 1, 2010