The Tax Commissioner shall mail a notice of action on any refund claim within six months after the claim is filed. The taxpayer may, prior to notice of action on the refund claim, consider the claim disallowed.
Income tax; Tax Commissioner; refund claim; notice of action; limitation; effect.
Neb. Rev. Stat. § 77-2797 — under REVENUE AND TAXATION.
Neb. Rev. Stat. § 77-2797