Neb. Rev. Stat. » Chapter 77
Nebraska Revised Statutes

Neb. Rev. Stat. § 77-4314 (2026)

Tax and penalties; presumption; admissibility of evidence

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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The tax and penalties assessed by the Tax Commissioner shall be presumed to be valid and correctly determined and assessed. The burden shall be upon the taxpayer to show their incorrectness or invalidity. Any statement or any other certificate by the Tax Commissioner of the amount of tax and penalties determined or assessed shall be admissible in evidence and shall be prima facie evidence of the facts it contains.

Notes of Decisions
Cited in 1 case, 1993–1993 · leading case: State v. Garza, 496 N.W.2d 448 (Neb. 1993).
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State v. Garza, 496 N.W.2d 448 (Neb. 1993). “See § 77-4314. All such information, whether directly or derivatively confidential, is inadmissible in any criminal prosecution against the taxpayer, except when independently obtained or when being used in a prosecution to enforce the Tax Stamp Act itself.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.