Neb. Rev. Stat. §§ 77-2106.02
Current with changes through the 2024 First Special Legislative Session
The Tax Commissioner, upon satisfactory proof rendered to him or her of the overpayment of transfer tax in any case, shall issue a certificate of the amount of such overpayment and the party entitled to a refund on account of such overpayment. Such certificate shall constitute prima facie evidence of such overpayment and the person or persons entitled to a refund on account of such payment.
Neb. Rev. Stat. §§ 77-2106.02