{"data":{"id":"us-ne/neb.-rev.-stat.-77-2777","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2777","heading":"Income tax; deficiency; notice.","body":"Sixty days after the date on which it was mailed, or one hundred fifty days if the taxpayer is outside the United States, a notice of proposed assessment of a deficiency shall constitute a final assessment of the amount of tax specified together with interest, additions to tax, and penalties except only for such amounts as to which the taxpayer has filed a protest with the Tax Commissioner.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2777","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"8186bde9ff973ac0f488a0b4678f48d2da5f80d7aa3ba602c307ef63aaa9d1ed","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-2776","next":"us-ne/neb.-rev.-stat.-77-2778"},"notice":"GroundRules: Original legal text. Not legal advice."}