Nebraska Revised Statutes

Neb. Rev. Stat. § 77-2795 (2026)

Income tax; claim for refund; grounds; state; oral hearing

✓ current as of July 2026

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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.

Notes of Decisions

Cited in 2 cases, 1988–1994 · leading case: Hoiengs v. Cnty. of Adams, 516 N.W.2d 223 (Neb. 1994).

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Hoiengs v. Cnty. of Adams, 516 N.W.2d 223 (Neb. 1994). · cites it 2× “Sampson, supra; Neb. Rev. Stat. § 77-2795 (Reissue 1990).”

Boersma v. Karnes, 417 N.W.2d 341 (Neb. 1988). · cites it 2× “Pursuant to Neb. Rev. Stat. § 77-2795 (Reissue 1986), plaintiffs filed a claim for refund with defendant-appellee Donna Karnes, Nebraska Tax Commissioner.”

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