{"data":{"id":"us-ne/neb.-rev.-stat.-77-2799","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2799","heading":"Income tax; claim for refund; filing required; action.","body":"No suit shall be maintained for the recovery of any income tax imposed by the provisions of the Nebraska Revenue Act of 1967 alleged to have been erroneously paid until a claim for refund has been filed with the Tax Commissioner as provided in section 77-2795 and the Tax Commissioner has denied the refund.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2799","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"0360159723427409b774a5c44d84db266ceea6e59a107995cddaf4af80b5dfdf","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-2798","next":"us-ne/neb.-rev.-stat.-77-27-100"},"notice":"GroundRules: Original legal text. Not legal advice."}