Neb. Rev. Stat. §§ 77-2784
Current with changes through the 2024 First Special Legislative Session
The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right to waive the restrictions on assessment and collection of the whole or any part of the deficiency by a signed notice in writing filed with the Tax Commissioner.
Neb. Rev. Stat. §§ 77-2784