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953 sections in this chapter.
Neb. Rev. Stat. § 76-906 Rules and regulations.
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The Tax Commissioner shall prescribe such rules and regulations as he may deem necessary to carry out the purposes of sections 76-901 to 76-907.
Neb. Rev. Stat. § 76-907 Sections; operative date.
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Sections 76-901 to 76-907 shall become operative on January 1, 1966, or immediately upon the repeal of the federal stamp act on deeds of conveyance of real estate whichever is later. If the repeal of the stamp tax levied by the federal government is conditional upon the levy of a…
Neb. Rev. Stat. § 76-908 Documentary stamp tax; refund; procedure.
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Any person paying the documentary stamp tax imposed by section 76-901 may claim a refund if the payment of such tax was (1) the result of a misunderstanding or honest mistake of the taxpayer, (2) the result of a clerical error on the part of the register of deeds or the taxpayer,…