An intermediate care facility for persons with developmental disabilities that has paid a tax that is not required by section 68-1803 may file a claim for refund with the department. The department may by rule and regulation establish procedures for filing and consideration of such claims.
Refund; procedure.
Neb. Rev. Stat. § 68-1808 — under PUBLIC ASSISTANCE.
Neb. Rev. Stat. § 68-1808