When any person believes that he or she has made payment of a tax or any penalty or interest that is in excess of his or her tax liability for any reason, he or she may file a claim with the Tax Commissioner for a refund of such overpayment.
Tax refund; file claim; when.
Neb. Rev. Stat. § 77-1778 — under REVENUE AND TAXATION.
Neb. Rev. Stat. § 77-1778