Statute 66 1407

66-1407. Excess tax paid; credit.Any licensee paying more tax than is required during the course of a reporting period shall be permitted a credit against future tax liability for the excess tax paid. Upon request, this credit may be refunded to the licensee by the director in accordance with the agreement.Source Laws 1988, LB 836, § 7; Laws 1996, LB 1218, § 27.