{"data":{"id":"us-ne/neb.-rev.-stat.-77-1778","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-1778","heading":"Tax refund; file claim; when.","body":"When any person believes that he or she has made payment of a tax or any penalty or interest that is in excess of his or her tax liability for any reason, he or she may file a claim with the Tax Commissioner for a refund of such overpayment.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-1778","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"221acf6a6d28a3adb527f78a2e5583dcb345c69b83c2b9a065f25b703a7bc659","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-1777","next":"us-ne/neb.-rev.-stat.-77-1779"},"notice":"GroundRules: Original legal text. Not legal advice."}