66-1411. Legal remedies; appeals; rules and regulations.(1) The legal remedies for any person served with an order or assessment under the International Fuel Tax Agreement Act shall be as prescribed in such act. Appeals from a final order of the director shall be taken as prescribed in sections 84-917 to 84-919.(2) The director may adopt and promulgate rules and regulations for enforcement, collection, and appeals pursuant to the International Fuel Tax Agreement Act. Any person filing a report or return for tax due shall follow the filing periods or due dates established by the agreement under section 66-1406.Source Laws 1988, LB 836, § 11; Laws 1996, LB 1218, § 31; Laws 1997, LB 720, § 21; Laws 2018, LB177, § 14.
Nebraska Legal Code