Statute 77 2799

77-2799. Income tax; claim for refund; filing required; action.No suit shall be maintained for the recovery of any income tax imposed by the provisions of the Nebraska Revenue Act of 1967 alleged to have been erroneously paid until a claim for refund has been filed with the Tax Commissioner as provided in section 77-2795 and the Tax Commissioner has denied the refund.Source Laws 1967, c. 487, § 99, p. 1617.