Statute 77 4015

77-4015. Return; review; deficiency; notice.As soon as practicable after any return is filed, the Tax Commissioner shall examine the return. If the Tax Commissioner, in his or her judgment, finds that the return is incorrect and any amount of tax due from the licensee is unpaid, he or she shall notify the licensee of the deficiency. Such notice shall be mailed to the licensee.Source Laws 1987, LB 730, § 15; Laws 2012, LB727, § 49.