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.

Source:Laws 1988, LB 836, ยง 7; Laws 1996, LB 1218, ยง 27.