Nebraska Revised Statute 48-660

Chapter 48

48-660.

Combined tax or interest; adjustments; refunds.

If more than the correct amounts of combined tax or interest are collected, then, under rules and regulations made under section 48-607, proper adjustments with respect thereto shall be made, without interest, in connection with subsequent combined tax. If such adjustment cannot be made within a reasonable time, the commissioner shall refund the excess from the appropriate fund. Applications for adjustments or refunds shall be made within four years after the date of such overcollection.

Source

  • Laws 1937, c. 108, § 14, p. 399;
  • Laws 1939, c. 56, § 11, p. 251;
  • C.S.Supp.,1941, § 48-713;
  • R.S.1943, § 48-660;
  • Laws 1945, c. 115, § 7, p. 386;
  • Laws 1985, LB 339, § 41;
  • Laws 1994, LB 1337, § 18.