Nebraska Revised Statute 66-1407
Excess tax paid; credit.
Any licensee paying more tax than is required during the course of a reporting period shall be permitted a credit against future tax liability for the excess tax paid. Upon request, this credit may be refunded to the licensee by the director in accordance with the agreement.
- Laws 1988, LB 836, § 7;
- Laws 1996, LB 1218, § 27.