77-2106.01. Tax; refunds; interest; claim.

When any amount of transfer tax in excess of that legally due has been paid to the State Treasurer, the party making such overpayment or his or her successors or assigns shall be entitled to refund of such overpayment plus interest at the rate specified in section 45-104.02, as such rate may from time to time be adjusted. All claims for refund on account of the overpayment of transfer taxes shall be filed with the Tax Commissioner within four years after the date of such overpayment or within one year of a change in the amount of federal tax due, whichever is later. If any overpayment of transfer tax is refunded within ninety days after the last day prescribed for filing the original return of such tax or ninety days after the date on which the original return was filed, if later, no interest shall be allowed under this section on the overpayment. If the Tax Commissioner rejects or disallows any such claim in whole or in part, action in the district courts shall be permitted in accordance with sections 25-21,201 to 25-21,218.

Source:Laws 1949, c. 243, § 1, p. 659; Laws 1985, LB 273, § 39; Laws 1991, LB 9, § 1; Laws 1992, LB 1004, § 11; Laws 1992, Fourth Spec. Sess., LB 1, § 20; Laws 1993, LB 345, § 13.

Annotations

The plain, direct, and unambiguous meaning of the words "has been paid" in this section does not limit interest on overpayments of estate tax to those overpayments made after the effective date of the statute. Given its plain and ordinary meaning, the term "has been paid" includes overpayments of estate tax made prior to the effective date of LB1004, July 15, 1992. Vervaecke v. State, 247 Neb. 707, 529 N.W.2d 779 (1995).