{"data":{"id":"us-ne/neb.-rev.-stat.-77-27-100","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-27,100","heading":"Income tax; claim for refund; limitation.","body":"The action authorized in section 77-2798 shall be filed within three years from the last date prescribed for filing the return or within one year from the date the tax was paid, or within thirty days after the denial of a claim for refund by the Tax Commissioner.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-27,100","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"fcd9139472ac17af9ed642a70abee67825bab14885154b61b47dcc0ce05af26e","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-2799","next":"us-ne/neb.-rev.-stat.-77-27-101"},"notice":"GroundRules: Original legal text. Not legal advice."}