{"data":{"id":"us-ne/neb.-rev.-stat.-77-2106.02","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2106.02","heading":"Tax; refund; Tax Commissioner; issue certificate; effect.","body":"The Tax Commissioner, upon satisfactory proof rendered to him or her of the overpayment of transfer tax in any case, shall issue a certificate of the amount of such overpayment and the party entitled to a refund on account of such overpayment. Such certificate shall constitute prima facie evidence of such overpayment and the person or persons entitled to a refund on account of such payment.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2106.02","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"240ded8777d7a26bac749806466cb0a4bfc1f8e41d5f292c261050da93b4e153","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-2106.01","next":"us-ne/neb.-rev.-stat.-77-2106.03"},"notice":"GroundRules: Original legal text. Not legal advice."}