{"data":{"id":"us-ne/neb.-rev.-stat.-48-660","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 48-660","heading":"Neb. Rev. Stat. § 48-660","body":"If more than the correct amounts of combined tax or interest are collected, then, under rules and regulations made under section 48-607 , proper adjustments with respect thereto shall be made, without interest, in connection with subsequent combined tax. If such adjustment cannot be made within a reasonable time, the commissioner shall refund the excess from the appropriate fund. Applications for adjustments or refunds shall be made within four years after the date of such overcollection.","path":["NE Code","Chapter 48"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=48-660","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:21Z","sha256":"72fdd6d283a9a89f9df721822575739b96f1260aa867b14ae2973c10bd74043f","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-48-659","next":"us-ne/neb.-rev.-stat.-48-660.01"},"notice":"GroundRules: Original legal text. Not legal advice."}