{"data":{"id":"us-ne/neb.-rev.-stat.-66-1407","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 66-1407","heading":"Neb. Rev. Stat. § 66-1407","body":"Any licensee paying more tax than is required during the course of a reporting period shall be permitted a credit against future tax liability for the excess tax paid. Upon request, this credit may be refunded to the licensee by the director in accordance with the agreement.","path":["NE Code","Chapter 66"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=66-1407","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:21Z","sha256":"544f69ee0988191193d1346dd2db1b3c503b3b38b4559f3d03e9f9d5b83c4e95","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-66-1406.02","next":"us-ne/neb.-rev.-stat.-66-1408"},"notice":"GroundRules: Original legal text. Not legal advice."}