{"data":{"id":"us-ne/neb.-rev.-stat.-77-1781","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-1781","heading":"Tax refund; denial; appeal.","body":"The denial, in whole or in part, of a claim for refund shall be considered a final action of the Tax Commissioner. The denial may be appealed, and the appeal shall be in accordance with the Administrative Procedure Act.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-1781","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"3e257109fd5415751ef350edf7fbe17b524811f2a093fbed81908e1e2d4d6197","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-1780","next":"us-ne/neb.-rev.-stat.-77-1782"},"notice":"GroundRules: Original legal text. Not legal advice."}