{"data":{"id":"us-ne/neb.-rev.-stat.-77-27-145","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-27,145","heading":"Municipalities; sales and use tax; claims; remedies.","body":"Upon any claim of illegal assessment and collection, the taxpayer shall have the same remedies provided for claims of illegal assessment and collection of the state tax, it being the intention of the Legislature that the provisions of law which apply to the recovery of state taxes illegally assessed and collected apply to the recovery of taxes illegally assessed and collected under the authority of sections 77-27,142 to 77-27,148.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-27,145","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"ec33da4ff9ca9fd5f8a1f7f80bf5f3d8694814a2e9c2220874ae635770589fbf","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-27-144","next":"us-ne/neb.-rev.-stat.-77-27-146"},"notice":"GroundRules: Original legal text. Not legal advice."}