{"data":{"id":"us-ne/neb.-rev.-stat.-68-1808","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 68-1808","heading":"Neb. Rev. Stat. § 68-1808","body":"An intermediate care facility for persons with developmental disabilities that has paid a tax that is not required by section 68-1803 may file a claim for refund with the department. The department may by rule and regulation establish procedures for filing and consideration of such claims.","path":["NE Code","Chapter 68"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=68-1808","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:21Z","sha256":"92eaed627950858a453c9950456248c45b848a556105eaab1ef6af952b3dc299","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-68-1807","next":"us-ne/neb.-rev.-stat.-68-1809"},"notice":"GroundRules: Original legal text. Not legal advice."}