No suit shall be maintained for the recovery of any income tax imposed by the provisions of the Nebraska Revenue Act of 1967 alleged to have been erroneously paid until a claim for refund has been filed with the Tax Commissioner as provided in section 77-2795 and the Tax Commissioner has denied the refund.
Income tax; claim for refund; filing required; action.
Neb. Rev. Stat. § 77-2799 — under REVENUE AND TAXATION.
Neb. Rev. Stat. § 77-2799