Statute 77 27 135

77-27,135. Notice; how given.Whenever any notice required to be given by the Tax Commissioner under the provisions of the Nebraska Revenue Act of 1967 may be given by mail, it shall be given by first-class, registered, or certified mail or, with the written permission of the taxpayer, by electronic mail or other electronic means in a secure manner as determined by the Tax Commissioner.Source Laws 1967, c. 487, § 135, p. 1637; Laws 2012, LB727, § 44; Laws 2024, LB146, § 2. Effective Date: July 19, 2024