{"data":{"id":"us-ne/neb.-rev.-stat.-77-2784","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2784","heading":"Income tax; deficiency; waive restrictions.","body":"The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right to waive the restrictions on assessment and collection of the whole or any part of the deficiency by a signed notice in writing filed with the Tax Commissioner.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2784","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"2dbcdcd596568b4d6c6f40de05ae4b9bfa00965d7240d38f4154b6bd55b3878a","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-2783","next":"us-ne/neb.-rev.-stat.-77-2785"},"notice":"GroundRules: Original legal text. Not legal advice."}