Statutes > Nebraska Statutes > Chapter 77 REVENUE AND TAXATION > 77-2797 Income tax; Tax Commissioner; refund claim; notice of action; limitation; effect.

77-2797 Income tax; Tax Commissioner; refund claim; notice of action; limitation; effect.

77-2797. Income tax; Tax Commissioner; refund claim; notice of action; limitation; effect.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. SourceLaws 1967, c. 487, § 97, p. 1617.