77-4015 Return; review; deficiency.
77-4015. Return; review; deficiency.As soon as practicable after any return is filed, the Tax Commissioner shall examine the return. If the Tax Commissioner, in his or her judgment, finds that the return is incorrect and any amount of tax due from the licensee is unpaid, he or she shall notify the licensee of the deficiency. Such notice shall be sent to the licensee by registered or certified mail. SourceLaws 1987, LB 730, § 15.