{"data":{"id":"us-ne/neb.-rev.-stat.-77-2795","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2795","heading":"Income tax; claim for refund; grounds; state; oral hearing.","body":"Every claim for refund shall be filed with the Tax Commissioner in writing and shall state the specific grounds upon which it is founded. The Tax Commissioner shall grant the taxpayer or his authorized representative an opportunity for an oral hearing if the taxpayer so requests.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2795","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"bab34feebfa54b5881b0193fdf22468108ffc12219ab0b75c4ae0e313f010920","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-2794","next":"us-ne/neb.-rev.-stat.-77-2796"},"notice":"GroundRules: Original legal text. Not legal advice."}